Title 5, Title 5

In this chapter, the following definitions apply: (1) "Budget amendment" means a request submitted through the budget director to the committee for executive branch agencies to expend funds in excess of those appropriated by the legislature. (2) "Budget director" means the budget…

There is a legislative finance committee which is a permanent joint committee of the legislature.

(1) The legislative finance committee consists of: (a) four members of the senate finance and claims committee appointed by the presiding officer; (b) subject to 5-5-234, two members of the senate appointed at large by the committee on committees; (c) four members of the house of…

(1) Appointments are for 2 years, and a member of the committee shall serve until the member's term of office as a legislator ends or until a successor is appointed, whichever occurs first. (2) The committee shall elect one of its members as presiding officer and other officers t…

If a vacancy occurs on the committee when the legislature is not in session, the remaining members shall select a member of the appropriate political party and appropriate committee, as provided in 5-12-202, to complete the unexpired term. If there is a vacancy on the committee a…

The committee: (1) may organize, adopt rules to govern its proceedings, form subcommittees, and meet as often as necessary, upon the call of the presiding officer, to advise and consult with the legislative fiscal analyst; (2) may employ and, in accordance with the rules for clas…

(1) To document the impacts and process associated with compliance with information requests made pursuant to Article II, section 9, of the Montana constitution and Title 2, chapter 6, each quarter, each executive branch agency, the legislative branch, and the judicial branch sha…

There is a legislative fiscal division. The legislative fiscal analyst shall manage the legislative fiscal division to support the legislative finance committee, the interim budget committees identified in 5-12-501, and the modernization and risk analysis committee and carry out …

The legislative fiscal analyst shall: (1) provide for fiscal analysis of state government and accumulate, compile, analyze, and furnish information bearing upon the financial matters of the state that is relevant to issues of policy and questions of statewide importance, includin…

(1) The legislative fiscal analyst may investigate and examine the costs and revenue of state government activities and may examine and obtain copies of the records, books, and files of any state agency, including confidential records. (2) When confidential records and informatio…

The legislative fiscal analyst may engage personnel and consultants to fulfill the duties of the division within the limits of appropriations for the division. The legislative fiscal analyst may define the duties of personnel engaged and shall fix the salaries of employees in acc…

All budget amendments for state agencies must be submitted through the budget director to the legislative finance committee as soon as received by the budget director. No state agency shall expend in excess of its legislative appropriation, which includes a lawfully approved and …

(1) During an interim when the legislature is not in session, the committees listed in subsection (2) are the interim budget committees of the legislature. They are empowered to sit as committees and may act in their respective areas of responsibility. (2) The following are the i…

(1) The composition of each interim budget committee is the full membership of the joint budget subcommittee that considers agency budgets consistent with the agency oversight established in 5-12-501 during each legislative session. (2) Members of the committees are entitled to r…

(1) The presiding officer and vice presiding officers of the interim budget committee shall be the presiding officer and vice presiding officers of the joint budget subcommittee that consider agency budgets consistent with the agency oversight established in 5-12-501 during the l…

(1) Each interim budget committee in 5-12-501(2)(a) through (2)(e) shall: (a) oversee the expenditures included in the budget for the agencies overseen by the interim budget committees established in 5-12-501; (b) review implementation of new programs by the agencies overseen by …

(1) There is a modernization and risk analysis committee. The committee shall study the long-term future budget and revenue needs of the state with changing economics and demographics. (2) The modernization and risk analysis committee is a bipartisan committee consisting of the f…

(1) Except for interim committee members invited pursuant to 5-12-601(2)(c), appointments to the modernization and risk analysis committee are for 2 years, and a member of the committee shall serve until the member's term of office as a legislator ends or until a successor is app…

(1) This chapter may be cited as "The Legislative Audit Act". (2) Because the legislature is responsible for authorizing the expenditure of public money, designating the sources from which money may be collected, and shaping the administration to perform the work of state governm…

In this chapter: (1) "committee" means the legislative audit committee; (2) "state agency" means all offices, departments, boards, commissions, institutions, universities, colleges, and any other person or any other administrative unit of state government that spends or encumbers…

There is a legislative audit committee which is a permanent joint committee of the legislature.

(1) The legislative audit committee consists of six members of the senate and six members of the house of representatives appointed before the end of each regular session in the same manner as standing committees of the respective houses are appointed. Subject to 5-5-234, three o…

(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.

(1) There is a legislative consumer committee consisting of: (a) three members of the senate, two from the majority party and one from the minority party; and (b) three members of the house of representatives, two from the majority party and one from the minority party. (2) Membe…

A person who is an employee, agent, officer, partner, or director of a regulated company or who has served a regulated company in any capacity within the 3 years previous to the person's appointment may not be a member of the committee.

A member shall serve until the member's term of office as a legislator ends and until a successor is appointed.