Legislative Audit Committee
The Legislative Audit Committee is a bicameral and bipartisan standing committee of the Montana Legislature. It consists of six members of the Senate and six members of the House of Representatives. The Audit Committee appoints, consults with, and advises the Legislative Auditor. The Audit Committee reviews the audit reports submitted by the Legislative Auditor, releases the audit reports to the public, and serves as the conduit between the Legislative Auditor and the Legislature.
NOTICE:
Management Advisory Work Group Meeting:
June 10, 2024
Biennial Schedule
- Agenda
- Minutes
Audit Reports
- Montana Single Audit Report (22-02)
- Vendor First Approach to Agency IT Services: DLI Test Case for Controlling Shared Services (23DP-03)
- Ensuring Accountability and Transparency of the Judicial Complaint Process (23P-03)
Contract Reports
Follow-up Reports
- SABHRS Security Assesment (24SP-21)
- Montana's Probation and Parole Practices: Supervising According to Risk (24SP-11)
- The Montana Enhanced Registration and Licensing Information Network (MERLIN) (24SP-10)
Hotline Report
Other Materials
- Single Audit Education
- Committee Education
- Potential Legislation
- Financial Audit Model Reform/HB 132
- FY25 Performance Audit Prioritization
- Scope & Objectives
- LAD Budget 2027 Biennia
- Financial Audit Status Update
- Performance Audit Status Update
- Information Technology Audit Update
- Public Comment
Audit Reports
- Supporting Low-Income Housing: The Montana Board of Housing and Its Role in Awarding Housing Tax Credits (23P-04)
- State of Montana (23-01)
- Miles Community College 2023
Follow up's
Other Business
- Committee Education
- Prioritization of Potential Performance Audits for Fiscal Year 2025
- Legislative Auditor Re-Appointment
- Financial Audit Status Update
- Status Update - Office of the Secretary of State (22-19)
- Performance Audit Status Update
- Information Technology Audit Status Update
- Performance Audit Scope & Objectives
Public Comment
- Agenda
- January 23, minutes
- January 24, minutes
Audit Reports
- Montana State University (23-11) - early release
- University of Montana (23-10) - early release
- Board of Housing (23-07)
- Teachers' Retirement Board (23-09)
- Public Employees' Retirement Board (23-09)
- Evaluating Education and Training Opportunities in Montana's Prisons (22P-04)
Follow-up Audits
- Montana’s Milk Industry: An Analysis of the State Regulated Market (23SP-13)
- Fly the Big Sky: Division of Aeronautics and Yellowstone National Airport Operations (24SP-09)
- eGovernment Series: Security Consolidation (23SP-17)
Other Business
- Financial Audit Status Update
- Performance Audit Status Update
- Information Technology Audit & Analytics Status Update
- June LAC Date Change
- Committee Education
- FWP IT Management scope & objectives
- Lobby Spending Reporting scope & objectives
- ACFR & Single Audit Timing & Availability
- Research & Evaluation Methodologist - Position Tasks & Responsbilities
- Public Comment
Audit Reports
- Department of Environmental Quality (22-16)
- Department of Corrections (22-15)
- Montana Board of Investments (23-04)
- Lottery Security (23DP-02)
- Office of the Secretary of State (22-19)
- State Auditor's Office (22-20)
- Bitterroot Valley Community College 2022
- Dawson Community College 2021
- Reinforcing Organizational Improvements in Public Service Regulation (22P-01)
Follow-up reports
- Administration of the Petroleum Tank Cleanup Fund (23SP-12)
- Inmate Welfare Fund (24SP-01)
- Ensuring Montana's Child Care is Affordable, Accessible, and Safe: Distribution of the Child Care and Development Fund (24SP-08)
Other Materials
- Information Technology Audit and Analytics Schedule CY 24/25
- Committee Education
- LAD Strategic Planning
- Financial Audit Model Reform
- Financial Audit Status Update
- Performance Audit Status Update
- Information Technology Audit and Analytics Status Update
- Fire Protection Assesment Fee - Scope & Objectives
- Previous Committee Requests
Audit Reports
- Montana Facility Finance Authority (22-12) *early release
- Department of Natural Resources and Conservation (22-17)
- Department of Military Affairs (22-25)
- Flathead Valley Community College (22-FVCC)
- Judicial Branch (22-27)
- Department of Public Service Regulation (22-26)
- Compliance and Integrity of Policy & Billing Systems (22DP-02)
- Montana State Fund (23C-15)
-
Department of Justice (22-18)
- power point
- FWP Enforcement Division: Managing Resources and Culture (22P-02)
- Office of the Governor and Lieutenant Governor (22-23)
Hotline Report
Performance and Information Systems Follow-up's
- Kids in Care: Analysis of Population Trends and Management Processes in Montana's Foster Care System (23SP-09)
- Information Security in the Montana University System (23SP-10)
Other Materials
Audit Reports
- Montana Board of Housing (22-07) *early release
- Montana Board of Investments (22-04) *early release
- University of Montana (22-10) *early release
- Montana State University (22-11) *early release
- Montana Public Employees' Retirement Board (22-08)
- Teachers' Retirement Board (22-09)
- Department of Revenue (22-14)
- Department of Administration (22-13)
- eGovernment Series 2: Accountability Through Agency Coordination and Effective Reporting (23DP-01)
- SABHRS Security Assesment (22DP-01)
- Focused Evaluation: Analyzing Bonus Point Accuracy (23P-01)
- Real Property Tax Exemptions: Improving Information Management and Informing Policy Decisions (21P-06)
- Miles City Community College
- State of Montana (22-01)
- Office of the Commissioner of Higher Education (22-06)
- Montana State Lottery (22-30)
Follow-up audits
Other Materials
- Financial Audit Status Update
- Performance and Information Systems Audit Status Update
- Performance and Information Systems Scope & Objectives
- Operating Plan Approval
- HB 132
- Election of Officers
- Performance Audit Prioritization
- Biennial Schedule
- Previous Committee Request
Public Comment - Written Testimony
Audit Reports
- Department of Livestock (21-22)
- Data Quality in the Montana Water Rights Information System (21P-01)
Follow-up Reports
- Montana Deveopmental Center Closure and Client Transition (22SP-15)
- Professional Development Center (22SP-10)
Other Materials
- Financial-Audit Model
- Performance Scope & Objectives: Bonus Points Focused Evaluation (23P-01)
- LAD Strategic Planning
- Potential Legislation
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Previous Committee Requests
- Results of NCSL Peer Review
- Public Comment
Audit Reports
- State of Montana Legislative Branch Excluding the Consumer Counsel (21C-11)
- State of Montana Consumer Counsel (21C-11)
- Department of Fish, Wildlife, & Parks (21-18)
- Montana State Fund (22-05)
- Fly the Big Sky: Division of Aeronautics and Yellowstone Airport Operations (21P-05)
- Montana State Library Commission (21-23)
- The Montana Enhanced Registration and Licensing Information Network (MERLIN) (21DP-01)
- Accountability, Compliance and Transparency (22ActHotline)
- Department of Agriculture (21-21)
- Ensuring Montana's Child Care is Affordable, Accesible, and Safe: Distribution of the Child Care and Development Fund (20P-06)
- Montana State Lottery (21-30)
Follow-up Reports
- Community Benefit and Charity Care Obligations at Montana Nonprofit Hospitals (22SP- 06)
- Child Care Under the Big Sky (CCUBS) System Modernization and Security (22SP-12)
- Public Defender Workforce Management (22SP-11)
Other Materials
- Performance and Information Systems Scope & Objectives
- Status Update
- Unmanned Aircraft Systems Deployment and Oversight (21SP-10)
- Information Security in the Montana University System (20DP-03)
- Administration of the Petroleum Tank Release Cleanup Fund (20P-01)
- Follow-up Audit Discussion
- Fiscal Year 2022 Performance Audit Prioritization
-
Potential Legislation
- Audit Access
- Update on Eide Bailly Consulting Report
- Biennial Budget Submission
- Financial Audit Status Update
- Performance and Information Systems Audit Status Update
- Public Comment
Audit Reports
- Miles Community College
-
State of Montana Health Benefits (21C-09)
- Allegiance - Medical
- Delta Dental - Dental
- Navitus Health Solutions - Pharmacy
- Montana Arts Council (21-24)
- Office of Public Instruction (21-19)
- Department of Labor and Industry (21-15) Montana State University (21-13)
- University of Montana (21-12)
- Department of Public Health and Human Services (21-14) Montana Single Audit (20-02)
- Inmate Welfare Fund (22P-03)
- eGovernment Series: Security Consolidation (20DP-04)
Other Materials
- Legislative Auditor Reappointment
- Eide Bailly Consulting Report
- Audit Access Legal Research
- Financial Audit Status Update
- Federal Single Audit Overview
- Performance and Information Systems Audit Update
- Performance and Information Systems Scope and Objectives
- 2022 Performance Prioritization List
- Committee Education
- Public Comment
Audit Reports
- Teachers' Retirement System (20-09B)
- Public Employees' Retirement Board (20-08B)
- Flathead Valley Community College
- Department of Commerce (21-16)
- University of Montana (21-10A) *early release
- Information Security in the Montana University System (20DP-03)
- Montana's Probation and Parole Practices: Supervising According to Risk (20P-05)
- State of Montana (20-01B)
- Montana State University (21-11A)
Follow-up Audits
- Unmanned Aircraft Systems Deployment and Oversight (21SP-10)
- Security and Maintenance of Montana Election Systems (22SP-03)
- Short-Term Lodging and Rental Vehicle Taxes: Keeping Pace With an Evolving Marketplace (21SP-28)
Other Materials
- Status Update - from the Department of Corrections
- Effectiveness of Contracted Community Corrections Programs in Reducing Recidivism (21SP-20)
- A Comparative Evaluation of State-Operated and Contracted Men’s Prisons (21SP- 26)
- Financial Statement Overview
- Committee Education
- Performance and Information Systems Scopes & Objectives
- Financial Audit Status Update
- Performance and Information Systems Audit Status Update
Audit Reports
- Montana Board of Housing (21-07A) *early release
- Montana Department of Transportation (21-17) *early release
- Kids in Care: Analysis of Population Trends and Management Processes in Montana's Foster Care System (19P-01)
- Cost and Management of the State Motor Pool (21P-03)
- Montana Board of Investments (20-04B) *early release
Follow-up Reports
- Effectiveness of Contracted Community Corrections Programs in Reducing Recidivism(21SP-20)
- A Comparative Evaluation of State-Operated and Contracted Men’s Prisons (21SP-26)
- State Employee Settlements: Trends, Transparency, and Administration(21SP- 27)
Other Materials
- Financial Audit Status Update
- Performance and Information Systems Scope & Objectives
- Performance and Information Systems Audit Update
- Previous Committee Request
- LAD Strategic Planning
- Committee Education
- Public Comment
Audit Reports
- Flathead Valley Community College (20C-07) *early release
- Miles City Community College (20C-08) *early release
- Dawson Community College (20C-06) *early release
- Montana Historical Society (20-24)
- Secretary of State (20-19)
- Department of Environmental Quality (20-16)
- Montana State Fund (21-05A)
- Administration of the Petroleum Tank Release Cleanup Fund (20P-01)
- Montana's Milk Industry: An Analysis of the State-Regulated Market (20P-03)
-
Lottery Security (20DP-01)
- Power Point
- Accountability, Compliance, and Transparency - Reporting and Resolving Allegations of Fraud, Waste, and Abuse in Montana State Government (21ACT)
Follow-up Audits
Other Materials
- Performance Audit Prioritization Results
-
Performance Audit Scope & Objectives
- Child Care and Development Fund
- Privatization of the State Motor Pool
- Accuracy of Water Rights Ownership Data
- MDT Aeronautics Division
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Committee Education
- LAD Strategic Planning
- Status Updates
- PSC (20-06)
- OCHE (21SP-14)
- Public Comment
Audit Reports
- Montana State University (19-11B) *early release
- University of Montana (1910-B) * early release
- Office of the Governor and Lieutenant Governor (20-23)
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (19-25B) *early release
- Montana Facility Finance Authority (20-12) *early release
- Montana State Lottery *early release
- Department of Justice (20-18)
- Office of the Commissioner of Political Practices (20-21)
- Judicial Branch (20-27)
- Montana School for the Deaf and Blind (20-29)
- State Auditor's Office (20-20)
- Board of Public Education (20-22)
- Department of Military Affairs (20-25)
-
Department of Public Service Regulation (20-26)
- Power point from LAD staff
- Power point from PSC staff
- PSC Audit Response Checklist
- Chairman James Brown Testimony
- Montana Developmental Center Closure and Client Transition (19P-02)
Follow-up Audit
- Tourism Marketing and Promotion (21SP-09)
- The Montana Prescription Drug Registry (21SP-01)
- Montana University System Coordination of Student Enrollment and Administrative Services (21SP-14)
Other Materials
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Committee Education
- LAD Operating Plan Approval
- Biennial Schedule Information Systems Prioritization Results CY2021
- Prioritization of Performance Audits for Fiscal Year 2022
- Performance and Information Systems Scope & Objectives
- Montana Sage Grouse Memo
- Gambling Control Division Memo
- Previous Committee Request
- Public Comment
Audit Reports
- Montana Board of Housing (19-07B) *early release
- Professional Development Center (20P-02)
- Child Care Under the Big Sky (CCUBS) System Modernization and Security (19DP-04)
- Montana Board of Investments (20-04A)
- Office of the Commissioner of Higher Education (20-06)
- Public Employees' Retirement Board (20-08A) *early release
- Teachers' Retirement Board (20-09A) *early release
- State of Montana (20-01A) *early release
Other Materials
Audit Reports
- Department of Revenue (20-14)
- Office of State Public Defender (20-28)
- Department of Natural Resources and Conservation (20-17)
- Department of Corrections (20-15)
- Department of Administration (20-13)
Follow-up Audits
- Governance Practices for Information Technology Investments (19SP-13)
- Oversight of State Agency Procurement Card Use (21SP-02)
Other Materials
- Prioritization of Information Systems Audits for Calendar Year 2021
- Personal Services Budget
- Legislative Audit Division Strategic Planning
- Scopes & Objectives
- Election of Officers (no link)
- Financial Compliance CARES Act Approach GASB84 - Fiduciary Activities (no link)
- Potential Legislation
- Committee Education
- Prior Meeting Follow-up
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Agenda
-
June 15, 2020 &
June 16, 2020 minutes
- June 26, 2020 minutes
Audit Reports
- Montana State Fund (19-05B)
- Department of Fish, Wildlife & Parks (19-18)
- Department of Livestock (19-22)
- Montana Arts Council (19-24)
- State of Montana Employe Group Benefits Claim Audit (19C-09)
- Community Benefit and Charity Care Obligations at Montana Nonprofit Hospitals (18P-07)
- Public Defender Workforce Management (19P-04)
- Accountability, Compliance, and Transparency - Reporting and Resolving Allegations of Fraud, Waste, and Abuse in Montana State Government (20ACTHotline)
- Security and Maintenance of Montana Election Systems (19DP-06)
Follow-up Audits
- Adminstration of State Procurement and Contract Management (20SP-06)
- Water Pollutant Discharge Permitting and Inspecting Processes (20SP-13)
Other Materials
- Fiscal Year 2021 Performance Audit Prioritization Results
- Biennial Budget Submission
- LAD Strategic Planning
- Committee Education Schedule
- Community College Contract Discussion
- Financial Status Update
- Performance and Information Systems Audit Update
- Performance Scope and Objectives
- Public Comment
- Agenda
- May 20, 2020 Minutes (approved)
Audit Reports
- Montana Board of Investments (18-04B) *early release
- Montana Single Audit Report (18-02) *early release
- State of Montana (19-01)
- Office of Public Instruction (19-19)
- Department of Public Health and Human Services (19-14)
- Short-Term Lodging and Rental Vehicle Taxes: Keeping Pace With an Evolving Marketplace (18P-06)
- Data Security and Operational Performance of Montana's Computer-Assisted Mass Appraisal and Tax System (ORION) (19DP-03)
- Dawson Community College (19C-06)
- Montana State Library Commission (19-23)
- A Comparative Evaluation of State-Operated and Contracted Men's Prisons (18P-08)
- Effectiveness of Contracted Community Corrections Programs in Reducing Recidivism (18P-05)
- State Employee Settlements: Trends, Transparency, and Administration (18P-04)
- Department of Agriculture (19-21)
Other Materials
- Prior Meeting Follow-up
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Prioritization of Performance Audits for Fiscal Year 2021
- Legislative Auditor Reappointment (no handout)
- GASB 84 - Fiduciary Activites and Financial Schedule Format
- Community College Audit Requirement and Cost (no handout)
- Federal Single Audit - Introduction and Overview
- Public Comment
- Agenda
- January 13, 2020 & January 14, 2020, minutes (approved)
Audit Reports
- Montana State University (19-11A)
- University of Montana (19-10A) *early release
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (19-25A) *early release
- Department of Commerce (19-16)
- Montana State Lottery (19-30A)
- University of Montana (19-12)
- Miles City Community College (19C-08)
- Flathead Valley Community College (19C-07)
Follow-up Audits
Other Materials
- Performance and Information Audit Scopes and Objectives
- Audit Prioritization FY 2020 & FY 2021 - Including discussion of potential audits relating to COVID-19 pandemic
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Agenda
- October 30, 2019 minutes (approved)
Audit Reports
- Department of Labor and Industry (19-15)
- State of Montana Consumer Counsel (19C-11)
- State of Montana Legislative Branch (19C-11)
- Montana Department of Transportation (19-17)
- Montana State University (19-13)
- Teachers' Retirement Board (18-09B)
- Public Employees' Retirement Administration (18-08B)
- Board of Housing (19-07A)
Follow-up Audits
- Tax Increment Financing Administration and Impact (19SP-17)
- Statewide Accounting, Budgeting, and Human Resources System (SABHRS) Governance and Security Management (20SP-01)
Other Materials
- Information Systems Audit Prioritization
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Prior Meeting Follow up
- Senate Bill 310 discussion - verbal
- Agenda
- June 25, 2019& June 26, 2019 minutes (approved)
Audit Reports
- Montana Facility Finance Authority (18-12) *early release
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (17-25B) *early release
- Montana School for the Deaf and Blind (18-29)
- Office of the Governor and Lieutenant Governor (18-23)
- Montana State Fund (19-05A)
- Montana Medical Legal Panel (19C-05)
- Department of Military Affairs (18-25)
- Tourism Marketing and Promotion (18P-03)
- Accountability, Compliance, and Transparency - Reporting and Resolving Allegations of Fraud, Waste, and Abuse in Montana State Government (19ACTHotline)
Follow-Up Audits
- State Efforts to Mitigate Fraud, Waste, and Abuse in the Montana Medicaid Program (19SP-21)
- Coordination of Liquor Licensing Compliance Programs (19SP-04)
- System Development and Project Management for the Tracking Remedial Environmental Actions Data System (TREADS) (19SP-10)
Other Materials
- Orientation
- Fiscal Year 2020 Performance Audit Prioritization Results
- Performance Audit Scope and Objectives
- Legislative Branch Interim Update
- Legislative Audit Division Strategic Planning
- Performance and Information Systems Audit Status Update
- Financial Status update & Early Release
- LAD budget update
- Prior meeting follow-up
Audit Reports
- Montana Board of Housing (17-07B)
- University of Montana (17-10B)
- Montana Finance Facility Authority (18-12) *early release
- Montana Water Pollution Control and Drinking Water State Revolving Fund Programs (17-25B) *early release
- Dawson Community College (18C-06)
- Miles Community College (18C-08)
- Flathead Valley Community College (18C-07)
- Montana State University (17-11B)
- Judicial Branch (18-27)
- Department of Public Service Regulation (18-26)
- Office of the Commissioner of Political Practices (18-21)
- Department of Justice (18-18)
- Department of Corrections (18-15)
- State Auditor's Office (18-20)
- Oversight of State Agency Procurement Card Use (18P-02)
- Montana State Lottery (17-30B)
- Montana Board of Public Education (18-22)
- Montana Historical Society (18-24)
- Unmanned Aircraft Systems Deployment and Oversight (17DP-05)
- Montana University System Coordination of Student Enrollment and Administrative Services (18P-01)
- The Montana Drug Prescription Registry (18DP-01)
- Office of the Secretary of State (18-19)
- Office of the Commissioner of Higher Education (18-06)
Follow-Up Audits
- Funding Montana's Highway Infrastructure (19SP-15)
- An Examination of the Montana Department of Transportation's Maintenance Division (19SP-14)
Other Materials
- Prioritization of Performance Audits for Fiscal Year 2020
- Performance and Information Systems Scope & Objectives
- Charity Care in Montana Hospitals
- Budget and Operating Plan Approval Fiscal Years 2020-2021
- Biennial Schedule
- Prior Meeting Follow-up
- Financial Status Update
- Performance and Information Systems Audit Status Update
- Public Comment
Audit Reports
- Board of Investments (18-04A)
- Public Employees’ Retirement Board (18-08A)
- Teachers’ Retirement System (18-09A)
- State of Montana (17-01B)
Follow-Up Audits
Other Materials
- Performance and Information Scope & Objectives
- Information Systems Prioritization Results CY2019
- Performance and Information Systems Audit Update
- Financial Audit Status Update
Audit Reports
- Department of Revenue (18-14)
- Department of Natural Resources and Conservation (18-17)
- Administration of State Procurement and Contract Management(17P-04)
- Department of Environmental Quality (18-16)
- Office of the State Public Defender (18-28)
- Montana Chiropractic Legal Panel (18C-10)
- Department of Administration (18-13)
Follow-up Audits
Other Materials
- Performance Audit Scope & Objectives
- Status Update – Department of Fish, Wildlife and Parks Audit Response
- Legislative Audit Division Strategic Planning information
- Financial Status Update
- Performance and Information Systems Audit Update
- Committee Member Presentations
Audit Reports
- 2017 State of Montana Employee Group Benefit Claim Audit (17C-09)
- Lottery Security (18DP-02)
- Water Pollutant Discharge Permitting and Inspecting Processes (17P-05)
- Accountability, Compliance, and Transparency - Reporting and Resolving Allegations of Fraud, Waste, and Abuse in Montana State Government (18ACT Hotline)
Follow-up Audits
- Oversight of Crossroads Correctional Center (18SP-07)
- Oversight of Discretionary Pay Changes for State Employees (18SP-10)
Other Materials
- Performance and Information Systems Audit Scope & Objectives
- Review of Potential Legislation Resulting from Audit Reports/Findings
- Legislative Audit Division Budget Proposal for the 2020/2021 Biennium
- Results of FY 2019 Performance Audit Prioritization
- Financial Status Update
- Performance and Information Systems Audit Update
- Agenda
- April Minutes (approved)
-
Audit Reports
- State Efforts to Mitigate Fraud, Waste, and Abuse in the Montana Medicaid Program(17P-02)
- Montana State Library Commission (17-23)
- Montana Arts Council (17-24)
- Montana State Fund (17-05B)
- Statewide Accounting, Budgeting, and Human Resource System (SABHRS) (17DP-03 & 17DP-04)
- Montana Medical Legal Panel (18C-05)
- Department of Livestock (17-22)
- Department of Agriculture (17-21)
- Funding Montana’s Highway Infrastructure (17P-06)
- An Examination of the Montana Department of Transportation’s Maintenance Division (17P-07)
-
Follow-Up Reports
- Brucellosis Management in the State of Montana (18SP-09)
-
Other Materials
- Information Systems Audit Scope and Objectives - Unmanned Aerial Systems
- FY 2019 Performance Audit Prioritization Process
- Status Update - Board of Investments
- Financial Audit Status Update
- Performance and Information Systems Audit Update
- Other Post-Employment Benefits (OBEP) - Information Presentation
- Legislative Auditor Re-Appointment
- Legislative Audit Division Strategic Planning Process
The video/audio meeting archives are still under development. However, meeting recordings are available using the interface below.
Past/Current RecordingsCommittee Staff:
406-444-3122
Angus Maciver, Legislative Auditor
William Soller, Deputy Legislative Auditor
Cindy Jorgenson, Deputy Legislative Auditor
Candace Radovich, Executive Administrative Assistant
Kenneth E. Varns, Legal Counsel
