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
Department of Administration 18-13 K. Simpson
Corrections 18-15 K. Majerus
DNRC 18-17 J. Curtis
Public Defender 18-28 S. VanDonsel
Department of Environmental Quality  18-16  D. Osmanson
State Auditor   17-01 C. Darragh
Statewide Audit 17-18& N. Gibson
Department of Revenue 18-14 C. Darragh
Department of Natural Resources & Conservation 18-18 J. Curtis
Board of Housing 17-07 J. Sharp
Teachers’ Retirement Board 18-09 K. Zwang
University of Montana 17-10 J. Curtis
Montana State University 17-11 A. O’Dell
Montana State Lottery 17-30 J. Erdahl
Board of Investments 18-04 K. Simpson/K. Majerus
kasimpson@mt.gov / katiemajerus@mt.gov
Public Employees’ Retirement Board 18-08 S. VanDonsel
Facility Finance Authority 18-12 J. Erdahl
Information Systems
Unmanned Aerial Systems (UAS) 17DP-05 H. McClure
Prescription Drug Card System 18DP-01 A. Sayler
Lottery Security 2018 18DP-02 M. Cestnik
State Agency Procard Use 18P-02 M. Wallace
State Procurement and Contract Management 17P-04 N. Hill

Water Protection Bureau

17P-05 S. Carlson

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 2004 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: