5-13-301. Legislative audit division. There is a legislative audit division. The legislative auditor is responsible to manage the division in order to perform the duties imposed by this chapter. History: En. 79-2303.1 by Sec. 1, Ch. 367, L. 1974; amd. Sec. 25, Ch. 309, L. 1977; R.C.M. 1947, 79-2303.1(2); amd. Sec. 43, Ch. 545, L. 1995.
5-13-302. Appointment and qualifications. (1) (a) The committee shall appoint the legislative auditor and set the legislative auditor’s salary in accordance with the rules for classification and pay adopted by the legislative council. (b) The legislative auditor’s employment may not be conditioned based on the review, recommendation, or feedback of a state agency. However, this subsection (1)(b) […]
5-13-303. Term and removal. (1) The legislative auditor is responsible solely to the legislature. (2) (a) The legislative auditor shall hold office for a term of 2 years beginning with July 1 of each even-numbered year. (b) The committee may not condition the legislative auditor’s reemployment after a 2-year period based on the review, recommendation, or feedback of a […]
5-13-304. Powers and duties. The legislative auditor shall: (1) conduct a financial and compliance audit of every state agency every 2 years covering the 2-year period since the last audit, unless otherwise required by state law; (2) conduct an audit to meet the standards and accomplish the objectives required in 5-13-308 whenever the legislative auditor determines it necessary […]
5-13-305. Employees, consultants, and legal counsel — background checks — cure for impairment. (1) The legislative auditor may appoint and define the duties of employees and consultants who are necessary to carry out the provisions of this chapter within the limitations of legislative appropriations. The legislative auditor shall set the pay for employees in accordance with […]
5-13-306. Legislative auditor to assist legislature during sessions. During sessions of the legislature, the legislative auditor and the audit staff, when requested, shall assist the legislature, its committees, and its members by gathering and analyzing information relating to the fiscal affairs of state government. History: En. Sec. 11, Ch. 249, L. 1967; Sec. 79-2311, R.C.M. 1947; redes. […]
5-13-307. Recommendations of legislative auditor — implementation costs. (1) The reports of the legislative auditor may include comments, recommendations, and suggestions, but the legislative auditor does not have the power to enforce them and may not otherwise influence or direct executive or legislative action. (2) Whenever significant costs are associated with the implementation of audit recommendations, the […]
5-13-308. Audit standards and objectives. The objectives of financial compliance, performance, and information system audits of state agencies or their programs conducted by the legislative auditor are formulated, defined, and conducted in accordance with industry standards established for auditing to determine whether: (1) the agency is carrying out only those activities or programs authorized by the legislature […]
5-13-309. Information from state agencies. (1) All state agencies shall aid and assist the legislative auditor in the auditing of books, accounts, activities, and records. (2) The legislative auditor may examine at any time the books, accounts, activities, and records, confidential or otherwise, of a state agency. This section may not be construed as authorizing the publication […]
5-13-310. Prosecution — discipline of professionals. (1) The attorney general shall conduct on behalf of the state all prosecutions for public offenses involving a state agency that are reported to the attorney general by the legislative auditor. (2) If the attorney general declines the prosecution or fails to commence action on a public offense within a reasonable […]
5-13-311. Legislative auditor to establish and maintain toll-free number for reporting fraud, waste, and abuse — procedures. (1) The legislative auditor shall establish and maintain a toll-free telephone number for Montana residents to report fraud, waste, and abuse in state government. The legislative auditor shall review all telephone calls received at the toll-free number and maintain […]
5-13-312. Deposit of money recovered. Unless otherwise provided by law, money recovered as a result of an action taken pursuant to 5-13-311 must be deposited in the state general fund. History: En. Sec. 2, Ch. 20, Sp. L. November 1993.
5-13-313. Audit selection based on risk. (1) In selecting and prioritizing the agencies or programs for audit under 5-13-304, the legislative auditor shall consider the agency’s or program’s financial, operational, and technological risks associated with meeting its intended purpose, goals, objectives, and legal mandates. (2) To aid in identifying agencies and programs for audit, the committee shall, […]
5-13-314. Employment protection. An employee of the state of Montana or an authorized contractor who provides information to the committee, the legislative auditor, or the legislative auditor’s authorized designee may not be subject to any penalties, sanctions, retaliation, or restrictions in connection with the employee’s or contractor’s employment as a result of the disclosure of information […]
5-13-315 through 5-13-320 reserved.
5-13-321. Joint audits. (1) The legislative auditor may participate with audit oversight organizations on joint audits of Montana programs or services. For the purpose of the joint audits, the legislative auditor may cooperate with the audit oversight organizations, accept and provide information necessary to the success of the joint audits, and enter into contracts for the […]
