Montana State Legislature

Legislative Audit Reports

Reports produced by LAD

The highly qualified staff of the Legislative Audit Division provide vital information to stakeholders and the public through its audit reports. It is the mission of the office to conduct independent audits, and provide factual and objective information to the legislative and executive managers of the public trust, while providing useful recommendations that help legislators and others make informed decisions.


Audit Name Job Number Contact Person
Financial Compliance
State of Montana 23-01 J. Curtis
Single Audit 22-02 K. Cohlhepp
Department of Public Health and Human Services 23-03 K. Majerus
University of Montana Compliance 23-31 K. Zwang
Montana State University Compliance 23-32 K. Zwang
Department of Labor and Industry 23-33 D. Osmanson
Department of Transportation 23-35 C. Johnson
Department of Fish, Wildlife & Parks 23-36 M. Currin
Office of Public Instruction 23-37 J. Curtis
Department of Agriculture 23-38 A. Hefenieder
Department of Livestock 23-39 S. VanDonsel
Information Technology
Department of Labor and Industry 23DP-03 H. McClure
SITSD 20DP-02 T. Julian
Department of Fish, Wildlife & Parks 20DP-05 D. Stratman
CHIMES Security Reliability 24DP-02 H. McClure
Medicaid Enterprise System Security Reliability 24DP-03 H. McClure
Gentax Security Reliability 24DP-05 D. Stratman
Department of Transportation Security Reliability 24DP-06 T. Julian
Fire Protection Assesment Fees 23P-06 D. Singer
Montana Board of Outfitters 23P-07 J. Verhasselt
Judicial Standards Commission 23P-03 T. Chamberlain
Review of Medical Assistance Programs 23P-02 C. Rayfield
The Board of Housing and Affordable Housing 23P-04 A. Robbins
Addition of New Construction to Property 23P-05 A Powell
FWP HR Function 24P-01 S. Carlson
Lobbying Spending Reporting 24P-02 C. Rudmann
DEQ Opencut 24P-03 J. Connelley
Unlocking Public Lands 24P-04 A. Sorenson

Reports available online are listed on the various Audit Reports pages. Full reports are available in Adobe® Acrobat® Format. Follow-up memos and report summaries may also be available for some audits. 

Copies of reports issued prior to 2014 may be ordered directly from the Legislative Auditor at no cost. Please mail a short note containing your address, the report number (or the year and title of the audit) to: 

Montana Legislative Auditor
Room 160, State Capitol
PO Box 201705
Helena, MT 59620-1705 

or e-mailing your request

Reports may also be ordered by telephone by calling (406) 444-3122. 

Audit reports provide the reader assurance that a set of facts is true in the opinion of the auditor. The report identifies the facts audited for the reader. These facts may be presented as financial statements, a summary of compliance with related laws, a statement of economical and/or efficient operation, a statement of good management practices followed by an entity or other matters an auditor considers relevant. 

The reader should look for the auditors' assurance in the form of a formal Independent Auditor's Report or as narrative. 

The reader should note the assurance is restricted by a statement of audit objective(s) or scope of the auditor's work performed and the method(s) used by the auditor. 

If the auditor believes there is needed change, the reader will find the auditor's remedy or recommendation supported by a description of the current condition, description of criteria to measure the condition by, the entity's explanation or reason (cause) for the condition, and the effect (dollar or other impact) of the condition. 

Other material included in a report is designed to improve the readers understanding. This includes things such as background sections. 

Pension Schedules and Independent Auditor's Reports:

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