(1) The annual report required by Section 17-63-603 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting.
(2) Independent audits are required for all counties as provided in Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
(3) Within 10 days after the receipt of the audit report furnished by the independent auditor, the county finance officer shall prepare and publish a notice to the public that the county audit is complete:
(a) on the county's website; and
(b) as required in Section 45-1-101.
(4) A copy of the independent county audit may be inspected at:
(a) the office of the county finance officer, if the county finance officer has an office at the county seat; or
(b) the office of the county auditor.