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
UM Compliance 21-12 J. Carstensen-Garrett
garretc@mt.gov
MSU Compliance 21-13 C. Darragh
cdarragh@mt.gov
PHHS 21-14 A. O'Dell
aodell@mt.gov
Labor 21-15 D. Osmanson
DOsmanson@mt.gov
OPI 21-19 J. Curtis
JCurtis@mt.gov
Single Audit 20-02 K. Simpson
kasimpson@mt.gov
Fish Wildlife & Parks 21-18 M. Currin
MCurrin@mt.gov
Lottery 21-30 C. Darragh
cdarragh@mt.gov
Agriculture 21-21 M. Yurewitch
mary.yurewitch@mt.gov
Livestock 21-22 S. Stensaas
sstensaas@mt.gov
State Library 21-23 L. Lahti
leslie.lahti@mt.gov
Information Systems
Egovernment Services 20DP-04 H. McClure
Hunter.McClure@mt.gov
Merlin Compliance 21DP-01 W. Hallinan
bill.hallinan@mt.gov
SABHRS FY 2022 22DP-01 T. Julian
Tyler.Julian@mt.gov
Policy and Billing Systems 22DP-02 J. Hazen
jemma.hazen2@mt.gov
Performance
Accuracy of Water Rights Ownership Data 21P-01 A. Powell
Austin.Powell@mt.gov
MDT Aeronautics Division Operations 21P-05 C. Rayfield
chelsea.rayfield@mt.gov
Child Care and Development Fund 20P-06 S. Carlson
SCarlson@mt.gov
Real Property Tax Exemptions 21P-06 D. Singer
david.singer@mt.gov
Inmate Welfare Fund 22P-03 A. Robbins
AmberRobbins@mt.gov
Public Service Regulation Management 22P-01 J. Connelley
Julia.Connelley@mt.gov
Trends in Enforcement at Fish, Wildlife & Parks 22P-02 J. Verhasselt
JVerhasselt@mt.gov
Education and Training of Incarcerated Citizens 22P-04 A. Sorenson
ASorenson@mt.gov

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 to: LAD@mt.gov

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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