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
Corrections 18-15 K. Majerus
katiemajerus@mt.gov
State Auditor   18-20 C. Darragh
cdarragh@mt.gov
Board of Housing 17-07B J. Sharp
JSharp@mt.gov
University of Montana 17-10B J. Curtis
JCurtis@mt.gov
Montana State University 17-11B A. O’Dell
aodell@mt.gov
Montana State Lottery 17-30 J. Erdahl
jerdahl@mt.gov
Facility Finance Authority 18-12 J. Erdahl
jerdahl@mt.gov
State Revolving Fund 17-25B M.Currin
Mcurrin@mt.gov
Judicial Branch 18-27 J. Erdahl
jerdahl@mt.gov
Department of Justice 18-18 J. Fine
Jfine@mt.gov
Office of the Commissioner of Higher Education 18-06 M. Currin
Mcurrin@mt.gov
Secretary of State 18-19 S. Stensaas
SStensaas@mt.gov
Commissioner of Political Practices 18-21 S. VanDonsel
shandellvandonsel@mt.gov
Board of Public Education 18-22 D. Osmanson
DOsmanson@mt.gov
Office of the Governor and Lieutenant Governor 18-23 K. Simpson
kasimpson@mt.gov
Historical Society 18-24 N. Preeshl
NPreeshl@mt.gov
Department of Military Affairs 18-25 K. Zwang
KZwang@mt.gov
Department of Public Service Regulation 18-26 J. Curtis
JCurtis@mt.gov
Information Systems
Unmanned Aerial Systems (UAS) 17DP-05 H. McClure
Hunter.McClure@mt.gov
Prescription Drug Card System 18DP-01 A. Sayler
ASlayer@mt.gov
Appraised & Tax System (ORION) 19DP-05 M. Cestnik
M.Cestnik@mt.gov

SABHRS FS 

19DP-01 S. Somerville
Shane.Somerville@mt.gov
SABHRS HR  19DP-02  D. Murray
diedramurray@mt.gov
Performance
State Agency Procard Use 18P-02 M. Wallace
Margaret.Wallace@mt.gov
Non Profit Drug Treatment Centers 18P-05 A. Robbins
AmberRobbins@mt.gov
State Employee Settlements 18P-04 J. Verhasselt
Jverhasselt@mt.gov
Office of the Commissioner of Higher Education 18P-01 A. Sorenson
Asorenson@mt.gov
Montana Office of Tourism 18P-03 K. Hartse
Kyle.Hartse@mt.gov
Public vs Private Adult Correctional Facilities 18P-08 J. Sutcliffe
JSutcliffe@mt.gov
Lodging & Rental Vehicle Tax Collection 18P-06 J. Harrington
JohnHarrington@mt.gov
Charity Care in Montana Non Profit Hospitals 18P-07 S. Carlson
SCarlson@mt.gov
Foster Care 19P-01 N. Hill
NHill@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 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:

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