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 Fund 19-05 J. Fine
University of Montana Compliance  19-12 K. Majerus
Montana State University Compliance 19-13 S. VanDonsel
Department Public Health and Human Services 19-14 A. O’Dell
Department of Labor and Industry 19-15 J. Erdahl
Montana Department of Transportation 19-17 K. Simpson
Facility Finance Authority 18-12 J. Erdahl
State Revolving Fund 17-25B M.Currin
Board of Housing 19-07 N. Preeshl
Montana School for the Deaf and Blind 18-29 J. Morasko
Office of the Governor and Lieutenant Governor 18-23 K. Simpson
Department of Military Affairs 18-25 K. Zwang
Information Systems
Child Care Under the Big Sky (CCUBS) 19DP-04 H. McClure
Montana Voting Systems 19DP-06 A. Sayler
Appraised & Tax System (ORION) 19DP-05 M. Cestnik


19DP-01 S. Somerville
SABHRS HR  19DP-02  A. Sayler
Public Defender Contracted Attorneys 19P-04 A. Sorenson
Non Profit Drug Treatment Centers 18P-05 A. Robbins
State Employee Settlements 18P-04 J. Verhasselt
Disaster and Emergency Services 19P-03 M. Wallace
Montana Office of Tourism 18P-03 W. Soller
Public vs Private Adult Correctional Facilities 18P-08 J. Sutcliffe
Lodging & Rental Vehicle Tax Collection 18P-06 J. Harrington
Charity Care in Montana Non Profit Hospitals 18P-07 S. Carlson
Foster Care 19P-01 N. Hill
Montana Developmental Center Closure 19P-01 C. Rayfield

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:

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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