Table of Contents TITLE 2. GOVERNMENT STRUCTURE AND ADMINISTRATION CHAPTER 7. STUDIES, REPORTS, AND AUDITS Part 5. Audits of Political Subdivisions

Edition 1997 Other editions

Current Version 2025 2023 2021 2019 2017 2015 2013 2011 2009 2007 2005 2003 2001 1999 1997 1995 1978 Scanned 1979 Scanned 1981 Scanned 1983 Scanned 1985 Scanned 1986 Scanned 1987 Scanned 1989 Scanned

1995 forward is searchable text. Earlier volumes are page scans.

Prev Next

2-7-501 — Definitions 1 2-7-502 — Short title -- purpose 1 2-7-503 — Financial reports and aud... 1 2-7-504 — Accounting methods -- exc... 2-7-505 — Audit scope and standards 2-7-506 — Audit by independent audi... 2-7-507 — Duty of officers to aid i... 2-7-508 — Power to examine books an... 2-7-509 — Audits of school-related... 2-7-511 — Access to public accounts... 2-7-512 — Exit review conference 2-7-513 — Content of audit report a... 2-7-514 — Filing of audit report an... 1 2-7-515 — Actions by governing bodi... 2-7-516 — Audit fees 1 2-7-517 — Penalty 2-7-518 — Deposit of fees 2-7-521 — Publication 2-7-522 — Report review

Mont. Code Ann. § 2-7-517

(1997)

Penalty

(1) When a local government entity has failed to file a report as required by 2-7-503(1), unless an extension has been granted by the department for good cause shown, or to make the payment required by 2-7-514(2) within 60 days, the department may issue an order stopping payment of any state financial assistance to the local government entity or may charge a late payment penalty as adopted by rule. Upon receipt of the report or payment of the filing fee, all financial assistance that was withheld under this section must be released and paid to the local government entity.

(2) When a local government entity has failed to make payment as required by 2-7-516 within 60 days of receiving a bill for an audit, the department may issue an order stopping payment of any state financial aid to the local government entity. Upon payment for the audit, all financial aid that was withheld because of failure to make payment must be released and paid to the local government entity.

Comparison view: showing changes between 1997 and the current version (2025). Green underlined text was added. Red strikethrough text was removed.

(1) ~~When~~ Except as provided in 15-1-121(12)(b), when a local government entity has failed to file a report as required by ~~2-7-503(1), unless an extension has been granted~~ 2-7-503(1)or by make payment required by 2-7-514(2) within 60 days, the department ~~for good cause shown, or to make the~~ payment may ~~required by 2-7-514(2) within 60 days, the department may~~ issue an order stopping payment of any state financial assistance to the local government entity or may charge a late payment penalty as adopted by rule. Upon receipt of the report or payment of the filing fee, all financial assistance that was withheld under this section must be released and paid to the local government entity.

(2) ~~When a local government entity has failed~~ In addition to ~~make payment as required by 2-7-516 within 60 days of receiving~~ a the ~~bill for an audit, the department may issue an order stopping payment of any state~~ penalty provided in subsection (1), if a ~~financial aid to~~ the local ~~local~~ government ~~entity. Upon payment for~~ entity has not filed the ~~audit, all financial aid that was withheld because~~ audits or reports pursuant of to ~~failure to make payment must be released and paid to~~ 2-7-503 within 180 days of the ~~local government entity.~~ dates required by 2-7-503, the department shall notify the entity of the fine due to the

(3) The department may grant an extension to a local government entity for filing the audits and reports required under 2-7-503 or may waive the fines, fees, and other penalties imposed in this section if the local government entity shows good cause for the delinquency or demonstrates that the failure to comply with 2-7-503 was the result of circumstances beyond the entity's control.

(4) The department shall adopt rules establishing a fine, not to exceed $100, based on the cost of providing public notice under subsection (2), for failure to file audits or reports required by 2-7-503 in the timeframes required under that section.

~~Penalty~~ Penalties – rules to establish fine

Opinions construing this section

1 opinion

2017 MT 258 Oct 25, 2017 Affirmed

Mitchell v. Glacier Co

Majority by Beth Baker · 6 to 1

h financial reporting requirements, “the department may issue an order stopping payment of any state financial assistance to the local government entity.” Section 2-7-517(1), MCA (emphasis added). It provides further that, after an entity submits a corrective action plan to the Department, “Failure to resolve findings or implement cor

Official Annotations archive.org, 1997 edition

History:

EnactedEn. SectionSec. 6, ChapterCh. 573, Laws ofL. 1981

AmendedAmd. SectionSec. 3, ChapterCh. 3, Laws ofL. 1985

AmendedAmd. SectionSec. 15, ChapterCh. 489, Laws ofL. 1991

AmendedAmd. SectionSec. 7, ChapterCh. 42, Laws ofL. 1997

Source text on leg.mt.gov