Title 5, Title 5

(1) The committee shall meet: (a) as often as may be necessary during and between legislative sessions to advise and consult with the legislative auditor; and (b) to review privatization plans and to make findings, conclusions, and recommendations as required under the provisions…

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.

(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, re…

(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-yea…

The legislative auditor shall: (1) (a) perform an annual audit of the statewide annual financial report prepared by the department of administration in accordance with generally accepted accounting principles; (b) continue to conduct a biennial single audit until June 30, 2025. F…

(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 wit…

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.

(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 ass…

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) 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 se…

(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 …

(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 a record of ea…

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.

(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 mandate…

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…

(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 necess…

As used in this part, the following definitions apply: (1) "Agency" means each state office, department, division, board, commission, council, committee, institution, university system unit, or other entity or instrumentality of the executive branch, office of the judicial branch…

(1) Prior to July 1 of the year preceding the regular session in which the legislature is adopting a state budget: (a) the legislative auditor shall advise each agency and the budget director of the estimated audit costs for the following biennium. Each agency shall include the e…

All money for audits transferred to the legislative auditor as provided in 5-13-402 must be deposited in the state special revenue fund in the state treasury to the credit of the office of the legislative auditor. The money deposited that is in excess of general and pay plan appr…

(1) There is an account in the state special revenue fund established by 17-2-102 to the credit of the legislative auditor to be known as the legislative audit specialist services reserve account. Money may be deposited in the account through an allocation of money to the account…

No contract for an audit of a state agency may be entered into without the approval of the legislative auditor.