Mission The Mission of the Legislative Audit Division is to provide government leaders and citizens, through a disciplined approach and an independent and objective manner, reliable information to improve accountability, efficiency, effectiveness, and compliance and to promote financial and operational integrity of operations of state agencies, the judicial branch and higher education institutions.
Authorization Article V, Section 10(4) of the 1972 Montana Constitution mandates a legislative post-audit function.
Title 5, chapter 13, MCA.The Legislative Audit Act governs the Legislative Audit Division and directs that each agency of state government be audited for the purpose of furnishing the legislature with factual information vital to the discharge of its legislative duties.
Goal The goal of the Legislative Audit Division is to conduct timely and responsive audit and analysis, while considering the effectiveness of risk management, control, and governance processes for recommending purposeful change.
Objectives To meet our goal, the Legislative Audit Division must achieve our objectives to determine whether:
An audited agency's financial operations, in relation to generally accepted accounting principles, are properly conducted, the financial reports are presented fairly, and the agency has complied with applicable laws and regulations;
An audited activity, in relation to the principles of proper management, is accomplishing its purposes and whether those purposes can be achieved with greater efficiency and economy;
Controls exist and are operating to provide assurance over the accuracy, reliability, and integrity of the financial and management information processed and reported.