Legislative Audit Committee
The Legislative Audit Committee is a bicameral and bipartisan standing committee of the Montana Legislature. It consists of six members of the Senate and six members of the House of Representatives. The Audit Committee appoints, consults with, and advises the Legislative Auditor. The Audit Committee reviews the audit reports submitted by the Legislative Auditor, releases the audit reports to the public, and serves as the conduit between the Legislative Auditor and the Legislature.
NOTICE:
Next Management Advisory Work Group Meeting:
June 2 @ 2:00 p.m.
Biennial Schedule 22/23
- Agenda
- June 7-8, 2021, Minutes (not approved)
Audit Reports
- Flathead Valley Community College (20C-07) *early release
- Miles City Community College (20C-08) *early release
- Dawson Community College (20C-06) *early release
- Montana Historical Society (20-24)
- Secretary of State (20-19)
- Department of Environmental Quality (20-16)
Audit Reports
- Montana State University (19-11B) *early release
- University of Montana (1910-B) * early release
- Office of the Governor and Lieutenant Governor (20-23)
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (19-25B) *early release
- Montana Facility Finance Authority (20-12) *early release
- Montana State Lottery *early release
- Department of Justice (20-18)
- Office of the Commissioner of Political Practices (20-21)
- Judicial Branch (20-27)
- Montana School for the Deaf and Blind (20-29)
- State Auditor's Office (20-20)
- Board of Public Education (20-22)
- Department of Military Affairs (20-25)
-
Department of Public Service Regulation (20-26)
- Power point from LAD staff
- Power point from PSC staff
- PSC Audit Response Checklist
- Chairman James Brown Testimony
- Montana Developmental Center Closure and Client Transition (19P-02)
Follow-up Audit
- Tourism Marketing and Promotion (21SP-09)
- The Montana Prescription Drug Registry (21SP-01)
- Montana University System Coordination of Student Enrollment and Administrative Services (21SP-14)
Other Materials
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Committee Education
- LAD Operating Plan Approval
- Biennial Schedule Information Systems Prioritization Results CY2021
- Prioritization of Performance Audits for Fiscal Year 2022
- Performance and Information Systems Scope & Objectives
- Montana Sage Grouse Memo
- Gambling Control Division Memo
- Previous Committee Request
- Public Comment
Audit Reports
- Montana Board of Housing (19-07B) *early release
- Professional Development Center (20P-02)
- Child Care Under the Big Sky (CCUBS) System Modernization and Security (19DP-04)
- Montana Board of Investments (20-04A)
- Office of the Commissioner of Higher Education (20-06)
- Public Employees' Retirement Board (20-08A) *early release
- Teachers' Retirement Board (20-09A) *early release
- State of Montana (20-01A) *early release
Other Materials
Audit Reports
- Department of Revenue (20-14)
- Office of State Public Defender (20-28)
- Department of Natural Resources and Conservation (20-17)
- Department of Corrections (20-15)
- Department of Administration (20-13)
Follow-up Audits
- Governance Practices for Information Technology Investments (19SP-13)
- Oversight of State Agency Procurement Card Use (21SP-02)
Other Materials
- Prioritization of Information Systems Audits for Calendar Year 2021
- Personal Services Budget
- Legislative Audit Division Strategic Planning
- Scopes & Objectives
- Election of Officers (no link)
- Financial Compliance CARES Act Approach GASB84 - Fiduciary Activities (no link)
- Potential Legislation
- Committee Education
- Prior Meeting Follow-up
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Agenda
-
June 15, 2020 &
June 16, 2020 minutes
- June 26, 2020 minutes
Audit Reports
- Montana State Fund (19-05B)
- Department of Fish, Wildlife & Parks (19-18)
- Department of Livestock (19-22)
- Montana Arts Council (19-24)
- State of Montana Employe Group Benefits Claim Audit (19C-09)
- Community Benefit and Charity Care Obligations at Montana Nonprofit Hospitals (18P-07)
- Public Defender Workforce Management (19P-04)
- Accountability, Compliance, and Transparency - Reporting and Resolving Allegations of Fraud, Waste, and Abuse in Montana State Government (20ACTHotline)
- Security and Maintenance of Montana Election Systems (19DP-06)
Follow-up Audits
- Adminstration of State Procurement and Contract Management (20SP-06)
- Water Pollutant Discharge Permitting and Inspecting Processes (20SP-13)
Other Materials
- Fiscal Year 2021 Performance Audit Prioritization Results
- Biennial Budget Submission
- LAD Strategic Planning
- Committee Education Schedule
- Community College Contract Discussion
- Financial Status Update
- Performance and Information Systems Audit Update
- Performance Scope and Objectives
- Public Comment
- Agenda
- May 20, 2020 Minutes (approved)
Audit Reports
- Montana Board of Investments (18-04B) *early release
- Montana Single Audit Report (18-02) *early release
- State of Montana (19-01)
- Office of Public Instruction (19-19)
- Department of Public Health and Human Services (19-14)
- Short-Term Lodging and Rental Vehicle Taxes: Keeping Pace With an Evolving Marketplace (18P-06)
- Data Security and Operational Performance of Montana's Computer-Assisted Mass Appraisal and Tax System (ORION) (19DP-03)
- Dawson Community College (19C-06)
- Montana State Library Commission (19-23)
- A Comparative Evaluation of State-Operated and Contracted Men's Prisons (18P-08)
- Effectiveness of Contracted Community Corrections Programs in Reducing Recidivism (18P-05)
- State Employee Settlements: Trends, Transparency, and Administration (18P-04)
- Department of Agriculture (19-21)
Other Materials
- Prior Meeting Follow-up
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Prioritization of Performance Audits for Fiscal Year 2021
- Legislative Auditor Reappointment (no handout)
- GASB 84 - Fiduciary Activites and Financial Schedule Format
- Community College Audit Requirement and Cost (no handout)
- Federal Single Audit - Introduction and Overview
- Public Comment
- Agenda
- January 13, 2020 & January 14, 2020, minutes (approved)
Audit Reports
- Montana State University (19-11A)
- University of Montana (19-10A) *early release
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (19-25A) *early release
- Department of Commerce (19-16)
- Montana State Lottery (19-30A)
- University of Montana (19-12)
- Miles City Community College (19C-08)
- Flathead Valley Community College (19C-07)
Follow-up Audits
Other Materials
- Performance and Information Audit Scopes and Objectives
- Audit Prioritization FY 2020 & FY 2021 - Including discussion of potential audits relating to COVID-19 pandemic
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Agenda
- October 30, 2019 minutes (approved)
Audit Reports
- Department of Labor and Industry (19-15)
- State of Montana Consumer Counsel (19C-11)
- State of Montana Legislative Branch (19C-11)
- Montana Department of Transportation (19-17)
- Montana State University (19-13)
- Teachers' Retirement Board (18-09B)
- Public Employees' Retirement Administration (18-08B)
- Board of Housing (19-07A)
Follow-up Audits
- Tax Increment Financing Administration and Impact (19SP-17)
- Statewide Accounting, Budgeting, and Human Resources System (SABHRS) Governance and Security Management (20SP-01)
Other Materials
- Information Systems Audit Prioritization
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Prior Meeting Follow up
- Senate Bill 310 discussion - verbal
- Agenda
- June 25, 2019& June 26, 2019 minutes (approved)
Audit Reports
- Montana Facility Finance Authority (18-12) *early release
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (17-25B) *early release
- Montana School for the Deaf and Blind (18-29)
- Office of the Governor and Lieutenant Governor (18-23)
- Montana State Fund (19-05A)
- Montana Medical Legal Panel (19C-05)
- Department of Military Affairs (18-25)
- Tourism Marketing and Promotion (18P-03)
- Accountability, Compliance, and Transparency - Reporting and Resolving Allegations of Fraud, Waste, and Abuse in Montana State Government (19ACTHotline)
Follow-Up Audits
- State Efforts to Mitigate Fraud, Waste, and Abuse in the Montana Medicaid Program (19SP-21)
- Coordination of Liquor Licensing Compliance Programs (19SP-04)
- System Development and Project Management for the Tracking Remedial Environmental Actions Data System (TREADS) (19SP-10)
Other Materials
- Orientation
- Fiscal Year 2020 Performance Audit Prioritization Results
- Performance Audit Scope and Objectives
- Legislative Branch Interim Update
- Legislative Audit Division Strategic Planning
- Performance and Information Systems Audit Status Update
- Financial Status update & Early Release
- LAD budget update
- Prior meeting follow-up
Audit Reports
- Montana Board of Housing (17-07B)
- University of Montana (17-10B)
- Montana Finance Facility Authority (18-12) *early release
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (17-25B) *early release
- Dawson Community College (18C-06)
- Miles Community College (18C-08)
- Flathead Valley Community College (18C-07)
- Montana State University (17-11B)
- Judicial Branch (18-27)
- Department of Public Service Regulation (18-26)
- Office of the Commissioner of Political Practices (18-21)
- Department of Justice (18-18)
- Department of Corrections (18-15)
- State Auditor's Office (18-20)
- Oversight of State Agency Procurement Card Use (18P-02)
- Montana State Lottery (17-30B)
- Montana Board of Public Education (18-22)
- Montana Historical Society (18-24)
- Unmanned Aircraft Systems Deployment and Oversight (17DP-05)
- Montana University System Coordination of Student Enrollment and Administrative Services (18P-01)
- The Montana Drug Prescription Registry (18DP-01)
- Office of the Secretary of State (18-19)
- Office of the Commissioner of Higher Education (18-06)
Follow-Up Audits
- Funding Montana's Highway Infrastructure (19SP-15)
- An Examination of the Montana Department of Transportation's Maintenance Division (19SP-14)
Other Materials
- Prioritization of Performance Audits for Fiscal Year 2020
- Performance and Information Systems Scope & Objectives
- Charity Care in Montana Hospitals
- Budget and Operating Plan Approval Fiscal Years 2020-2021
- Biennial Schedule
- Prior Meeting Follow-up
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Public Comment
Audit Reports
- Board of Investments (18-04A)
- Public Employees’ Retirement Board (18-08A)
- Teachers’ Retirement System (18-09A)
- State of Montana (17-01B)
Follow-Up Audits
Other Materials
- Performance and Information Scope & Objectives
- Information Systems Prioritization Results CY2019
- Performance and Information Systems Audit Update
- Financial Audit Status Update
Audit Reports
- Department of Revenue (18-14)
- Department of Natural Resources and Conservation (18-17)
- Administration of State Procurement and Contract Management(17P-04)
- Department of Environmental Quality (18-16)
- Office of the State Public Defender (18-28)
- Montana Chiropractic Legal Panel (18C-10)
- Department of Administration (18-13)
Follow-up Audits
Other Materials
- Performance Audit Scope & Objectives
- Status Update – Department of Fish, Wildlife and Parks Audit Response
- Legislative Audit Division Strategic Planning information
- Financial Status Update
- Performance and Information Systems Audit Update
- Committee Member Presentations
Audit Reports
- 2017 State of Montana Employee Group Benefit Claim Audit (17C-09)
- Lottery Security (18DP-02)
- Water Pollutant Discharge Permitting and Inspecting Processes (17P-05)
- Accountability, Compliance, and Transparency - Reporting and Resolving Allegations of Fraud, Waste, and Abuse in Montana State Government (18ACT Hotline)
Follow-up Audits
- Oversight of Crossroads Correctional Center (18SP-07)
- Oversight of Discretionary Pay Changes for State Employees (18SP-10)
Other Materials
- Performance and Information Systems Audit Scope & Objectives
- Review of Potential Legislation Resulting from Audit Reports/Findings
- Legislative Audit Division Budget Proposal for the 2020/2021 Biennium
- Results of FY 2019 Performance Audit Prioritization
- Financial Status Update
- Performance and Information Systems Audit Update
- Agenda
- April Minutes (approved)
-
Audit Reports
- State Efforts to Mitigate Fraud, Waste, and Abuse in the Montana Medicaid Program(17P-02)
- Montana State Library Commission (17-23)
- Montana Arts Council (17-24)
- Montana State Fund (17-05B)
- Statewide Accounting, Budgeting, and Human Resource System (SABHRS) (17DP-03 & 17DP-04)
- Montana Medical Legal Panel (18C-05)
- Department of Livestock (17-22)
- Department of Agriculture (17-21)
- Funding Montana’s Highway Infrastructure (17P-06)
- An Examination of the Montana Department of Transportation’s Maintenance Division (17P-07)
-
Follow-Up Reports
- Brucellosis Management in the State of Montana (18SP-09)
-
Other Materials
- Information Systems Audit Scope and Objectives - Unmanned Aerial Systems
- FY 2019 Performance Audit Prioritization Process
- Status Update - Board of Investments
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Other Post-Employment Benefits (OBEP) - Information Presentation
- Legislative Auditor Re-Appointment
- Legislative Audit Division Strategic Planning Process
The video/audio meeting archives are still under development. However, meeting recordings are available using the interface below.
Past/Current RecordingsCommittee Staff:
406-444-3122
Angus Maciver, Legislative Auditor
William Soller, Deputy Legislative Auditor
Cindy Jorgenson, Deputy Legislative Auditor
Candace Radovich, Administrative Assistant
Deborah F. Butler, Legal Counsel
