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

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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 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 — Penalties – rules to esta... 2-7-518 — Deposit of fees 2-7-521 — Publication 2-7-522 — Report review

Mont. Code Ann. § 2-7-513

(2015)

Content of audit report and financial report

(1) The audit reports must comply with the reporting requirements of government auditing standards issued by the U.S. comptroller general and federal regulations adopted by department rule.

(2) The department shall prescribe general methods and details of accounting for the financial report for local government entities other than schools. The financial report must be submitted in a form required by the department. The superintendent of public instruction shall prescribe the general methods and details of accounting for financial reports for schools.

Official Annotations archive.org, 2015 edition

History:

EnactedEn. 82-4520 by SectionSec. 6, ChapterCh. 380, Laws ofL. 1975

Revised Codes of MontanaR.C.M. 1947, 82-4520

AmendedAmd. SectionSec. 11, ChapterCh. 489, Laws ofL. 1991

AmendedAmd. SectionSec. 7, ChapterCh. 430, Laws ofL. 1995

AmendedAmd. SectionSec. 37, ChapterCh. 278, Laws ofL. 2001 (SB 138 - Nelson, Linda (D) SD 49)

Source text on leg.mt.gov