5-13-321. Joint audits of medicaid program. (1) The legislative auditor shall participate with the United States department of health and human services office of the inspector general in a program of joint audits of the Montana medicaid program authorized by Title 53, chapter 6. For the purpose of the joint audits, the legislative auditor may cooperate with the inspector general, accept and provide information necessary to the success of the joint audits, and enter into contracts for the performance of the joint audits. Audits authorized by this section may examine all or any part of the financing or performance of the medicaid program, whether operated directly by the department of public health and human services, by another state agency, or by a contractor with a state agency. Joint audits are subject to the audit standards, objectives, and reporting procedures required by state law and as required in applicable federal laws, regulations, and policies.
     (2) Audit costs of the legislative auditor for conducting joint audits authorized by subsection (1) are considered direct costs of the state agency or program subject to the audit. Funds for the payment of the expenses of the legislative auditor must be deposited in the state special revenue fund as provided in 5-13-403. To the maximum extent allowable under federal regulations, the legislative auditor shall charge audit costs of joint audits to federal funds.
     (3) Audits conducted pursuant to this section must be approved by the committee as part of the operational plan of the legislative auditor.

     History: En. Sec. 1, Ch. 183, L. 1995.