Audit

Legislative Audit Reports by Year

Audit reports are listed in alphabetical order in the year in which they were issued. To find an audit report issued prior to 2002, please contact the Legislative Audit Division at (406) 444-3122 or lad@mt.gov.

Date	Report Title	Summary Reports	Linked Reports	Report Number
	2008 Audit Reports
June 2008	Emergency Medical Services (EMS)	Summary		07P-11
June 2008	Improving Montana's Opencut Mine Permitting Process	Summary		08P-04
February 2008	Local Government Reimbursement for Joint Construction Costs Follow-up to 05P-05		Original	07SP-024
January 2008	Montana Federal Single Audit Report			07-02
June 2008	Montana School for the Deaf and Blind	Summary		07P-13
March 2008	MT Water Pollutions Control and Drinking Water State Revolving Fund Programs			08-29
June 2008	Program and Policy Issues Impacting State Superfund Operations	Summary		08P-05
January 2008	Public Employees' Retirement Board			07-08
May 2008	Right-of-Way Acquisition Process Follow-up to 06P-09		Original	08SP-032
June 2008	Small Business Development Centers Follow-up to 05P-04		Original	08SP-001
January 2008	State Grain Laboratory Operations and Future Viability	Summary		07P-10
January 2008	State of Montana Basic Financial Statements			07-01
January 2008	State Web Server Security Audit	Summary		08DP-02
January 2008	Statewide Accounting, Budgeting, and Human Resource System (SABHRS)	Summary		08DP-03
June 2008	Use of Electronic Supervision Technologies Follow-up to 06P-14		Original	08SP-30
	2007 Audit Reports
May 2007	Assessment of Management Controls Over Procurment Card Use Follow-up to 05P-02		Original	05P-02
December 2007	Board of Investments			07-04
June 2007	Characteristics of the Population Served at Montana State Hospital	Summary		06P-03
November 2007	Chemical Dependency and Sex Offender Treatment Programs	Summary		07P-08
January 2007	Conservation Easements	Summary		06P-01
June 2007	Data Center Review Follow-up to 06DP-05		Original	07SP-025
April 2007	Data Center Security Follow-up		Original	06DP-02
June 2007	Dawson Community College			07C-09
September 2007	Department of Agriculture			07-21
October 2007	Department of Commerce	Summary		07-16
October 2007	Department of Fish, Wildlife and Parks	Summary		07-18
October 2007	Department of Labor and Industry	Summary		07-15
October 2007	Department of Livestock	Summary		07-22
October 2007	Department of Public Health and Human Services	Summary		07-14
June 2007	Enterprise IT Management Followup to 05DP-06		Original	07SP-023
November 2007	Flathead Valley Community College			07C-08
January 2007	Foster Parent Program Follow-up		Original	07SP-008
November 2007	Governor's Office of Economic Development Follow-up (04P-01)		Original	08SP-015
August 2007	Help America Vote Act & Related Elections Issues	Summary		07P-02
June 2007	How the State of Montana Assures Dependent Eligibility for Health Insurance	Summary		07P-03
November 2007	Improving In-Home Services Contract Monitoring Follow-up		Original	08SP-14
November 2007	Legislative Branch Excluding Consumer Counsel			07C-05
November 2007	Legislative Consumer Counsel			07C-06
July 2007	Managing Vacant Positions in State Agencies follow-up to 04P-05		Original	06SP-15
July 2007	Medicaid Data Review	Summary		07DP-06
November 2007	Miles Community College			07C-10
September 2007	Montana Arts Council			07-24
November 2007	Montana Board of Housing			07-07
November 2007	Montana Department of Transportation	Summary		07-17
December 2007	Montana Guaranteed Student Loan Program			07-06
January 2007	Montana Highway Patrol, Dept. of Justice Follow-up		Original	06SP-012
July 2007	Montana Lottery Cash Drawing Observation			07C-03
November 2007	Montana Lottery Financial			07C-02
June 2007	Montana Medical Legal Panel			07C-01
December 2007	Montana State Fund	Summary		07-05
October 2007	Montana State Library Commission	Summary		07-23
December 2007	Montana State University			07-11
June 2007	Montana State University - Electronic Research Data Security follow-up to 06DP-01		Original	07SP-028
October 2007	Montana State University Financial-Related (All Campuses)	Summary		07-13
November 2007	Montana University System Worker's Compensation Program			07C-07
March 2007	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs			07-25
November 2007	Montana's 9-1-1 Emergency Telephone System	Summary		07P-12
October 2007	Office of Public Instruction	Summary		07-19
September 2007	Office of the Commissioner of Higher Education	Summary		07-20
November 2007	Policy Holder System	Summary		07DP-14
July 2007	Prioritizing Forest Fuels Reduction Projects	Summary		06P-13
July 2007	Promoting Proper Forest Practices	Summary		06P-12
July 2007	State Use of Cellular Devices Follow-up		Original	05SP-30
November 2007	Teacher's Retirement System			07-09
November 2007	The University of Montana			07-10
October 2007	The University of Montana Financial-Related (All Campuses)	Summary		07-12
November 2007	Unemployment Insurance Tax System (UIT)	Summary		07DP-03
November 2007	Wildland Fire Administration Follow-up (04P-11)		Original	05SP-21
	2006 Audit Reports
December 2006	Board of Investments			06-04
October 2006	Board of Public Education			06-22B
January 2006	Compliance With Montana's Mandatory Motor Vehicle Liability Insurance Law	Summary		05P-06
February 2006	Criminal Justice Information Network (CJIN) Follow-up to 04DP-08		Original	06SP-023
June 2006	Data Center Review	Summary	Followup	06DP-05
December 2006	Dawson Community College			06C-05
October 2006	Department of Administration	Summary		06-13
October 2006	Department of Corrections	Summary		06-15
October 2006	Department of Environmental Quality	Summary		06-16
October 2006	Department of Justice	Summary		06-18
October 2006	Department of Military Affairs	Summary		06-25
October 2006	Department of Natural Resources and Conservation	Summary		06-17
October 2006	Department of Public Service Regulation			06-26
October 2006	Department of Revenue	Summary		06-14
January 2006	Evaluation of Adult Offender Computer System Acquisition Process Follow-up		Original	04DP-07
June 2006	Examination of the Delivery of E-Government Services	Summary		06P-08
December 2006	Flathead Valley Community College			06C-04
May 2006	Improving In-Home Services Contract Monitoring	Summary	Followup	04P-12
June 2006	Improving Taxpayer Compliance in Montana Through Audit Efforts	Summary		06P-10
December 2006	Judicial Branch	Summary		06-27
January 2006	Local Government Reimbursement For Joint Construction Costs	Summary	Followup	05P-05
January 2006	Microbusiness Finance Program Follow-up		Original	04SP-11
December 2006	Miles Community College			06C-06
October 2006	Montana Lottery Financial			06C-02
November 2006	Montana Board of Housing			06-07
October 2006	Montana Chiropractic Legal Panel			06C-12
December 2006	Montana Facility Finance Authority			06-12
November 2006	Montana Guaranteed Student Loan Program			06-06
October 2006	Montana Historical Society	Summary		06-24
July 2006	Montana Lottery Cash Drawing Observation			06C-03
February 2006	Montana Lottery Security	Summary		06DP-03
June 2006	Montana Medical Legal Panel			06C-01
October 2006	Montana School for the Deaf and the Blind			06-22A
November 2006	Montana State Fund			06-05
December 2006	Montana State University			06-11
June 2006	Montana State University - Electronic Research Data Security	Summary	Followup	06DP-01
November 2006	Montana University System Research and Development	Summary		06P-05
October 2006	Montana University System Worker's Compensation Program			06C-08
April 2006	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs	Summary		06-29
October 2006	Montana Youth Challenge Program Follow-up		Original	07SP-004
November 2006	Office of the Commissioner of Political Practices	Summary		06-21
October 2006	Office of the Governor and Lieutenant Governor	Summary		06-23
November 2006	Office of the Secretary of State	Summary		06-19
November 2006	Pay Plan 20: The State's Alternative Pay Plan	Summary		06P-06
March 2006	Performance Audit on Caseload Management Follow-up (orig. 04P-09)		Original	06SP-025
January 2006	Petroleum Tank Release Compensation Fund Follow-up (orig. 02P-09)		Original	06SP-022
January 2006	Professional and Occupational Licensing Follow-up (orig. 04P02/04P08)		Original	06SP-021
March 2006	Public Defender Services in Six Selected Counties			06C-09
December 2006	Public Employees' Retirement Board	Summary		06-08
October 2006	Right-of-Way Acquisition Process	Summary	Followup	06P-09
January 2006	Small Business Development Centers	Summary	Followup	05P-04
October 2006	State Auditor's Office	Summary		06-20
November 2006	State of Montana & Montana University System Analysis & Evaluation of Claim Processing			06C-07
December 2006	State of Montana Basic Financial Statements			06-01
October 2006	State Public Defender, The Office of			06-30
December 2006	Teacher's Retirement System	Summary		06-09
June 2006	The Collection and Use of Graduate and Dropout Data	Summary		06P-11
June 2006	The Northern Rockies Consortium for Space Privatization at The University of Montana			06SP-034
December 2006	The University of Montana			06-10
February 2006	Transfer of Credits Follow-up to 04P-06		Original	04P-06
December 2006	Use of Electronic Supervision Technologies	Summary	Followup	06P-14
	2005 Audit Reports
August 2005	Abandoned Mine Lands Program			05P-03
October 2005	Assessment of Management Controls Over Procurement Card Use	Summary	Followup	05P-02
February 2005	Automated Licensing System (ALS)	Summary		05DP-03
April 2005	Big Game Inventory & Survey Follow-up (02P-05)		Original	04SP-23
November 2005	Board of Investments			05-04
May 2005	Computer Disposal Policy	Summary		04SP-31
December 2005	Data Center Security	Summary	Followup	06DP-02
November 2005	Dawson Community College			04C-05
October 2005	Department of Agriculture	Summary		05-20
October 2005	Department of Commerce	Summary		05-16
November 2005	Department of Fish, Wildlife and Parks	Summary		05-18
October 2005	Department of Labor and Industry	Summary		05-15
December 2005	Department of Livestock	Summary		05-21
November 2005	Department of Public Health and Human Services	Summary		05-14
October 2005	Enterprise IT Management	Summary	Followup	05DP-06
November 2005	Flathead Valley Community College			04C-04
April 2005	Highway and Bridge Construction Contract Claims Process Follow up (02P-11)		Original	05SP-17
December 2005	Juvenile Delinquency Intervention	Summary		04P-13
December 2005	Juvenile Delinquency Intervention	Summary		04P-13
December 2005	Legislative Branch Excluding Consumer Counsel			05C-04
December 2005	Legislative Consumer Counsel			05C-04A
September 2005	Management of State Government Airfare Purchases, Follow-Up to Performance Audit 03P-07		Original	05SP-32
November 2005	Miles Community College			04C-06
October 2005	Montana Arts Council	Summary		05-23
November 2005	Montana Board of Housing			05-07
October 2005	Montana Department of Transportation	Summary		05-17
December 2005	Montana Federal Single Audit Report			05-02
November 2005	Montana Guaranteed Student Loan Program			05-06
December 2005	Montana Lottery Cash Drawing Observation			05C-03
December 2005	Montana Lottery Financial			05C-02
November 2005	Montana Medical Legal Panel			05C-01
October 2005	Montana State Fund			05-05
December 2005	Montana State Library Commission	Summary		05-22
December 2005	Montana State University			05-11
July 2005	Montana State University Financial-Related (All Campuses)	Summary		05-13
December 2005	Montana University System-Workers' Compensation Program			05C-06
March 2005	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs	Summary		05-25
March 2005	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs	Summary		05-25
March 2005	Montana Youth Challenge Program	Summary	Followup	04P-14
October 2005	Noxious Weed Management on State Lande,Performance Audit Follow-up 02P-12		Original	05SP-15
October 2005	Office of Public Instruction	Summary		05-24
December 2005	Office of the Commissioner of Higher Education	Summary		05-19
December 2005	Oversight of Special Education Services	Summary		05P-01A
November 2005	Public Employees' Retirement Board	Summary		05-08
December 2005	State of Montana Basic Financial Statements			05-01
December 2005	State Use of Cellular Devices	Summary	Followup	05SP-30
May 2005	Statewide Accounting, Budgeting and Human Resource System (SABHRS)	Summary		05DP-01 05DP-04
November 2005	Teachers' Retirement System	Summary		05-09
November 2005	Telework in Montana State Government, Follow-up to Performance Audit 03P-01		Original	06SP-05
December 2005	The University of Montana			05-10
August 2005	The University of Montana Financial-Related (All Campuses)	Summary		05-12
December 2005	Use of Special Education Funds	Summary		05P-01B
	2004 Audit Reports
November 2004	Accessibility to Management Information from the Child and Adult Protective Services (CAPS) System			04P-10
December 2004	Board of Investments	Summary		04-03
September 2004	Board of Public Education	Summary		04-22B
September 2004	Caseload Management	Summary	Followup	04P-09
November 2004	Child Protective Services Follow-up to 02P-02		Original	05SP-07
November 2004	Criminal Justice Information Network (CJIN)		Followup	04DP-08
October 2004	Department of Administration	Summary		04-13
March 2004	Department of Agriculture			03-20
January 2004	Department of Commerce			03-16
November 2004	Department of Corrections	Summary		04-15
October 2004	Department of Environmental Quality	Summary		04-16
September 2004	Department of Justice	Summary		04-19
January 2004	Department of Livestock			03-21
October 2004	Department of Military Affairs	Summary		04-25
November 2004	Department of Natural Resources and Conservation	Summary		04-17
December 2004	Department of Public Service Regulation	Summary		04-27
October 2004	Department of Revenue	Summary		04-14
March 2004	Determination of Public Assistance Eligibility			04P-07
October 2004	Evaluation of Adult Offender Computer System Acquisition Process		Followup	04DP-07
December 2004	Foster Parent Program	Summary	Followup	04P-03
December 2004	Governor's Office of Economic Opportunity	Summary	Followup	04P-01
November 2004	Judicial Branch	Summary		04-26
October 2004	Managing Vacant Positions In State Agencies	Summary	Followup	04P-05
March 2004	Montana Arts Council			03-23
December 2004	Montana Board of Housing	Summary		04-07
September 2004	Montana Chiropractic Legal Panel	Summary		04-29
December 2004	Montana Facility Finance Authority	Summary		04-12
March 2004	Montana Federal Single Audit Report			03-02
December 2004	Montana Guaranteed Student Loan Program	Summary		04-06
June 2004	Montana Highway Patrol	Summary	Followup	03P-09
October 2004	Montana Historical Society	Summary		04-24
November 2004	Montana Lottery Cash Drawing Observation	Summary		04C-03
November 2004	Montana Lottery Financial	Summary		04C-02
September 2004	Montana School for the Deaf and the Blind	Summary		04-22A
December 2004	Montana State Fund	Summary		04-05
February 2004	Montana State Library Commission			03-22
December 2004	Montana State University	Summary		04-11
June 2004	Montana State University Key Application and General Controls			04DP-04
March 2004	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs			03SP-85
March 2004	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs			03SP-85
March 2004	Office of Public Instruction			04-18
January 2004	Office of the Commissioner of Higher Education			03-19
October 2004	Office of the Commissioner of Political Practices	Summary		04-21
September 2004	Office of the Governor and Lieutenant Governor	Summary		04-23
November 2004	Office of the Secretary of State	Summary		04-28
June 2004	Professional & Occupational Licensing	Summary	Followup	04P-02/04P-08
December 2004	Public Employees' Retirement Board	Summary		04-08
November 2004	Rest Area Program Followup (02P-10)		Original	04SP-20
June 2004	Section 8 Housing Information System			04DP-05
November 2004	State Auditor's Office	Summary		04-20
December 2004	State of Montana Basic Financial Statements	Summary		04-01
December 2004	Teachers' Retirement System	Summary		04-09
December 2004	The University of Montana	Summary		04-10
August 2004	The University of Montana - Missoula Key Computer Application and General Controls Audit	Summary		04DP-03
December 2004	Transfer of Credits	Summary	Followup	04P-06
November 2004	Virginia and Nevada City Historic Site Management Followup (02P-08)		Original	04SP-37
December 2004	Wildland Fire Administration	Summary	Followup	04P-11
	2003 Audit Reports
December 2003	Board of Investments			03-03
June 2003	Department of Administration			03-15
September 2003	Department of Fish, Wildlife and Parks	Summary		03-25
May 2003	Department of Justice	Summary		03-18
October 2003	Department of Labor and Industry	Summary		03-24
March 2003	Department of Military Affairs	Summary		02-23
November 2003	Department of Public Health and Human Services	Summary		03-14
November 2003	Examination of Coordination and Potential Consolidation of WIA & TANF Employment & Training Programs	Summary		03P-06
November 2003	Examination of Coordination and Potential Consolidation of WIA & TANF Employment & Training Programs	Summary		03P-06
March 2003	Highway and Bridge Construction Contract Claim Process	Summary	Followup	02P-11
March 2003	Judicial Branch	Summary		02-24
October 2003	Legislative Branch Excluding Consumer Counsel	Summary		03C-04
October 2003	Legislative Consumer Counsel	Summary		03C-04
July 2003	Low Income Energy Assistance Program (LIEAP) and Weatherization Program	Summary		03P-03
December 2003	Management of State Government Airfare Purchases	Summary	Followup	03P-07
November 2003	Montana Board of Housing	Summary		03-07
December 2003	Montana Department of Transportation	Summary		03-17
January 2003	Montana Facility Finance Authority	Summary		02-26
November 2003	Montana Guaranteed Student Loan Program	Summary		03-06
February 2003	Montana Historical Society	Summary		02-22
July 2003	Montana Lottery Cash Drawing Observation	Summary		03c-03
October 2003	Montana Lottery Financial	Summary		03C-02
September 2003	Montana Lottery Security	Summary		03DP-03
June 2003	Montana Medical Legal Panel			03C-01
December 2003	Montana Medical Legal Panel Montana Supreme Court			04C-01
June 2003	Montana Sexual or Violent Offender Registration Program	Summary		03P-05
November 2003	Montana State Fund	Summary		03-05
December 2003	Montana State University	Summary		03-11
January 2003	Montana State University			02-29
November 2003	Montana State University Financial-Related (All Campuses)	Summary		03-13
May 2003	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs			02SP-81
May 2003	Montana Water Pollution Control and Drinking Water State Revolving Fund Programs	Summary		02SP-81
February 2003	Noxious Weed Management on State Lands			02P-12
February 2003	Noxious Weed Management on State Lands	Summary	Followup	02P-12
January 2003	Nursing Home Surveys	Summary		01P-13
January 2003	Office of the Commissioner of Political Practices	Summary		02-19
March 2003	Office of the Secretary of State	Summary		02-27
November 2003	Petroleum Tank Release Compensation Fund	Summary	Followup	02P-09
November 2003	Public Employees' Retirement Board	Summary		03-08
May 2003	Public Health and Human Services, Systems Administered			03DP-05
November 2003	Refugee Assistance Program	Summary		03P-10
December 2003	State of Montana Basic Financial Statements			03-01
December 2003	State of Montana Comprehensive Annual Financial Report			03-01
December 2003	Statewide Accounting, Budgeting and Human Resource System (SABHRS)			04DP-02
August 2003	Tax Dispute Resolution Process for Corporate License and Natural Resourse Taxes	Summary		03P-04
December 2003	Teachers' Retirement System	Summary		03-09
September 2003	Telework in Montana State Government		Followup	03P-01
December 2003	The University of Montana	Summary		03-10
June 2003	The University of Montana Financial-Related (All Campuses)	Summary		03-12
June 2003	University System, MSU, UM, Banner Systems			03DP-06
November 2003	Vehicle Title and Lien Process			03P-08
February 2003	Virginia and Nevada City Historic Site Management	Summary	Followup	02P-08
August 2003	Voter Registration Process			02P-06
	2002 Audit Reports
April 2002	Administration, Health Benefits Plan Claims Payment	Summary		02C-08
October 2002	Automated Licensing System (ALS)	Summary		02DP-07
November 2002	Big Game Inventory and Survey Process	Summary	Followup	02P-05
November 2002	Board of Public Education	Summary		02-20B
October 2002	Child Protective Services (House Joint Resolution 32)	Summary		02P-02
October 2002	Child Protective Services (House Joint Resolution 32)	Summary	Followup	02P-02
October 2002	Child Protective Services (House Joint Resolution 32)	Summary		02P-02
November 2002	Children's Health Insurance Program (CHIP)	Summary		02P-03
November 2002	Dawson Community College			02C-05
February 2002	Department of Agriculture			01-17
November 2002	Department of Corrections	Summary		02-13
December 2002	Department of Environmental Quality	Summary		02-14
February 2002	Department of Livestock	Summary		01-18
November 2002	Department of Natural Resources and Conservation	Summary		02-15
November 2002	Department of Public Service Regulation	Summary		02-25
December 2002	Department of Revenue	Summary		02-12
November 2002	Flathead Valley Community College			02C-04
March 2002	Medicaid-Related Contracts, Waivers, and Administrative Processes	Summary		02P-01
November 2002	Miles Community College			02C-06
March 2002	Montana Arts Council	Summary		01-20
June 2002	Montana Board of Veterans' Affairs; Montana Veterans' Affairs Division	Summary		02P-07
November 2002	Montana Chiropractic Legal Panel	Summary		02-28
March 2002	Montana Federal Single Audit Report			01-02
August 2002	Montana Integrated System to Improve Customer Service (MISTICS)	Summary		02DP-06
October 2002	Montana Lottery Cash Drawing Observation			02C-03
November 2002	Montana Lottery Financial			02C-02
November 2002	Montana School for the Deaf and the Blind	Summary		02-20A
March 2002	Montana State Library Commission	Summary		01-19
November 2002	Office of Public Instruction	Summary		02-16
March 2002	Office of the Commissioner of Higher Education	Summary		01-16
December 2002	Office of the Governor and Lieutenant Governor	Summary		02-21
December 2002	Rest Area Program	Summary	Followup	02P-10
February 2002	Safeguarding Medication Stored and Administered at State Custodial Facilities	Summary		01P-11
December 2002	State Auditor's Office			02-18
August 2002	State Government Records Management	Summary		02P-04
June 2002	State of Montana Basic Financial Statements			02-01
November 2002	Statewide Accounting, Budgeting and Human Resource System (SABHRS)			03DP-02
February 2002	The University of Montana	Summary		02-10
May 2002	The University of Montana Financial-Related (All Campuses)	Summary		02-10B
May 2002	University System, UM, Banner 2000 Systems			02DP-05