Audit

Legislative Audit Division

Audit Mission and Goals

Mission
The mission of the Legislative Audit Division is to provide factual and objective information to the legislative and executive managers of the public trust. The Legislative Auditor is an agent for positive change in government by providing a uniquely independent view of the success of legislative policy implementation, agency management, and program operations in meeting the public's needs.

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 establishes the goals and objectives of the post-audit function.

Goals and Objectives
The goals of the Legislative Audit Division are to:

Provide the state Legislature and state agency directors and program managers with independent information regarding whether state agencies:

Conduct only those activities and programs authorized by the legislature.
Conduct programs effectively and efficiently.
Make expenditures only in accordance with applicable laws and regulations.
Collect and account properly for all revenues and receipts.
Adequately safeguard and control assets.

Provide whatever assistance may be requested by the Legislature, its committees and members.

Make comments, recommendations, and suggestions for the improvement of state agency operations and activities.


	Back to Top
	Last Modified:12/18/2007 4:40:59 PM