(1) Upon the expiration of the Auditor's term of office, the Auditor shall file a certification of the inventory of the office with the Secretary of State and shall deliver the inventory to the Auditor's successor.
(2) In the event of a vacancy in the office of Auditor, the deputy auditor shall file a certification of the inventory of the office with the Secretary of State and shall deliver the inventory to the Auditor's successor.