2-7-514. Filing of audit report and financial report. (1) Completed audit reports must be filed with the department. Completed financial reports must be filed with the department as provided in 2-7-503(1). The state superintendent of public instruction shall file with the department a list of school districts subject to audit under 2-7-503(3). The list must be filed with the department within 6 months after the close of the fiscal year.
(2) At the time that the financial report is filed or, in the case of a school district, when the audit report is filed with the department, the local government entity shall pay to the department a filing fee. The department shall charge a filing fee to any local government entity required to have an audit under 2-7-503, which fee must be based upon the costs incurred by the department in the administration of this part. Notwithstanding the provisions of 20-9-343, the filing fees for school districts required by this section must be paid by the office of public instruction. The department shall adopt the fee schedule by rule based upon the local government entities' revenue amounts, except that a local government meeting the requirements of 2-7-503(3)(b) shall pay only the administrative fee set by the department in rule.
(3) Copies of the completed audit and financial reports must be made available by the department and the local government entity for public inspection during regular office hours.
History: En. 82-4521 by Sec. 7, Ch. 380, L. 1975; R.C.M. 1947, 82-4521(1), (3); amd. Sec. 1, Ch. 169, L. 1985; amd. Sec. 2, Ch. 140, L. 1989; amd. Sec. 12, Ch. 489, L. 1991; amd. Sec. 1, Ch. 509, L. 1995; amd. Sec. 2, Ch. 439, L. 2017.
Structure Montana Code Annotated
Title 2. Government Structure and Administration
Chapter 7. Studies, Reports, and Audits
Part 5. Audits of Political Subdivisions
2-7-502. Short title -- purpose
2-7-503. Financial reports and audits of local government entities
2-7-505. Audit scope and standards
2-7-506. Audit by independent auditor
2-7-507. Duty of officers to aid in audit
2-7-508. Power to examine books and papers
2-7-509. Audits of school-related organizations -- costs -- criteria
2-7-511. Access to public accounts -- suspension of officer in case of discrepancy
2-7-512. Exit review conference
2-7-513. Content of audit report and financial report
2-7-514. Filing of audit report and financial report
2-7-515. Actions by governing bodies
2-7-517. Penalties -- rules to establish fine
2-7-523. Cause of action -- failure to file reports and audits or resolve findings