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
Montana State Lottery 19-30 J. Curtis
JCurtis@mt.gov
Montana Water Pollution Control and Drinking Water State Revolving Fund Programs 19-25B M. Currin
MCurrin@mt.gov
Montana School for the Deaf and Blind 20-29 M. Yurewitch
mary.yurewitch@mt.gov
Judicial Branch 20-27 C. Johnson
courtney.johnson@mt.gov
Department of Public Service Regulation 20-26 J. Curtis
JCurtis@mt.gov
Department of Military Affairs 20-25 J. Erdahl
jerdahl@mt.gov
Historical Society 20-24 C. Darragh
cdarragh@mt.gov
Board of Public Education 20-22 J. Carstensen-Garrett
garretc@mt.gov
Office of the Commissioner of Political Practices 20-21 S. VanDonsel
shandellvandonsel@mt.gov
State Auditor's Office 20-20 D. Osmanson
DOsmanson@mt.gov
Office of the Secretary of State 20-19 S. Stensaas
sstensaas@mt.gov
Department of Environmental Quality 20-16 D. Osmanson
DOsmanson@mt.gov
Montana Facility Finance Authority 20-12 C. Johnson  courtney.johnson@mt.gov
Department of Justice 20-18 J. Fine
jfine@mt.gov
University of Montana  19-10B J. Carstensen-Garrett
garrettc@mt.gov
Montana State University 19-11B A. O'Dell
aodell@mt.gov
Office of the Governor and Lieutenant Governor 20-23 M.Currin
MCurrin@mt.gov
Information Systems
Data Center Assurance  20DP-02 A. Sayler
ASayler@mt.gov
Egovernment Services 20DP-04 H. McClure
Hunter.McClure@mt.gov
University Security 20DP-03 A. Sayler
ASlayer@mt.gov
Lottery Security 2020 20DP-01 M. Cestnik
MCestnik@mt.gov
Performance
Privatization of the State Motor Pool 21P-03 A. Robbins
AmberRobbins@mt.gov
Gambling Revenue Oversight and Collection 21P-02 A. Robbins
AmberRobbins@mt.gov
Accuracy of Water Rights Ownership Data 21P-01 J. Sutcliffe
JSutcliffe@mt.gov
Petroleum Release Compensation Program 20P-01 J. Harrington
JohnHarrington@mt.gov
Foster Care 19P-01 J. Verhasselt
JVerhasselt@mt.gov
Montana Developmental Center Closure 19P-02 C. Rayfield
Chelsea.Rayfield@mt.gov
Board of Milk Control's Regulatory Structure 20P-03 J. Connelley
Julia.Connelley@mt.gov
Montana Sage Grouse Habitat Conservation Program 20P-04 J. Sutcliffe
JSutcliffe@mt.gov
Probation and Parole Division 20P-05 A. Sorenson
ASorenson@mt.gov
Child Care and Development Fund 20P-06 S. Carlson
SCarlson@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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