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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
monthly by warrants drawn on the treasury of the county, and shall may not receive no other compensation or emolument
whatsoever payment for any service services rendered or performed by him, except actual expenses for living and traveling
whenever the duties of his office require his the county auditor's presence at any place in the county other than the county
seat , and then only after the travel has been ordered and advised by the board of county commissioners."
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
shall 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 section subsection, the county auditor has free
access to all books and papers in each of the offices.
The 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
such other duties, analytical, clerical, or otherwise, as he may be directed to perform by the county commissioners.
(2) A reasonable amount of time must be allowed the county auditor for the performance of the duties
forth in this part."
- END -
Latest Version of HB 326 (HB0326.02)
Processed for the Web on February 11, 1999 (3:52PM)
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