HOUSE BILL NO. 326

INTRODUCED BY M. BRAINARD

A BILL FOR AN ACT ENTITLED: "AN ACT ALLOWING COUNTY AUDITORS TO BE PAID ON OTHER THAN A MONTHLY BASIS; AUTHORIZING COUNTY AUDITORS TO CONDUCT BROAD SCOPE AUDITS OR SPECIAL STUDIES OF ALL PHASES OF COUNTY GOVERNMENT IF APPROVED BY THE BOARD OF COUNTY COMMISSIONERS AND IF THE COUNTY AUDITOR IS A CERTIFIED INTERNAL AUDITOR OR CERTIFIED PUBLIC ACCOUNTANT; AND AMENDING SECTIONS 7-6-2406, 7-6-2409, AND 7-6-2412, MCA."

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:

Section 1. Section 7-6-2406, MCA, is amended to read:

"7-6-2406. Compensation of auditor. The county auditor receives the annual compensation provided by law, payable by warrants drawn on the treasury of the county, and may not receive other compensation or payment for any services rendered or performed , except actual expenses for living and traveling whenever the duties of office require the county auditor's presence at any place in the county other than the county seat ."

Section 2. Section 7-6-2409, MCA, is amended to read:

"7-6-2409. Examination of county books and accounts. (1) It is the duty of the county auditor to examine the books and accounts of the county treasurer, the county clerk and recorder, the sheriff, the clerk of the district court, and all other county and township officers within 15 days prior to the first regular session of the board of county commissioners in March, June, September, and December of each year unless a longer time is granted to the auditor by the board.

(2) The quarterly report must contain a full and complete statement of the money received and disbursed by each of the officers since the last examination and report. For the purpose of this subsection, the county auditor has free access to all books and papers in each of the offices.

(3) Upon approval by the board of county commissioners, the auditor, if the auditor is a certified internal auditor or certified public accountant, may conduct broad scope audits or special studies of all phases of county government in accordance with generally accepted government auditing standards. The audits may include financial, compliance, and performance audits and expanded scope audits of various county departments and functions. The county auditor's decision about audit selection must be based on review of prior independent audit reports or on an examination of other information that may come to the attention of the county auditor. The county auditor shall consult with the board of county commissioners regarding the selection of audit entities. The county auditor shall furnish the board of county commissioners with a planned audit schedule by the beginning of each fiscal year. To ensure accountability to the public, the county auditor may initiate audit work not included in the planned audit schedule if, in the county auditor's professional opinion, there may be internal control weaknesses. All audit reports are public documents and must be available for public examination. For the purposes of this subsection, the county auditor has free access to all books and papers of each office."

Section 3. Section 7-6-2412, MCA, is amended to read:

"7-6-2412. Other duties of auditor. (1) Subject to the requirements of subsection (2), the county auditor shall also perform other duties, analytical, clerical, or otherwise, as may be directed by the county commissioners.

(2) A reasonable amount of time must be allowed the county auditor for the performance of the duties set forth in this part."

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