Montana Code Annotated
Chapter 7. Studies, Reports, and Audits
Part 5. Audits of Political Subdivisions

2-7-501. Definitions - 2-7-501. Definitions. Unless the context requires otherwise, in this part,...

2-7-502. Short title -- purpose - 2-7-502. Short title -- purpose. (1) This part may be...

2-7-503. Financial reports and audits of local government entities - 2-7-503. Financial reports and audits of local government entities. (1)...

2-7-504. Accounting methods - 2-7-504. Accounting methods. (1) Unless otherwise required by law, the...

2-7-505. Audit scope and standards - 2-7-505. Audit scope and standards. (1) Each audit must be...

2-7-506. Audit by independent auditor - 2-7-506. Audit by independent auditor. (1) The department may prepare...

2-7-507. Duty of officers to aid in audit - 2-7-507. Duty of officers to aid in audit. The officers...

2-7-508. Power to examine books and papers - 2-7-508. Power to examine books and papers. The independent auditor...

2-7-509. Audits of school-related organizations -- costs -- criteria - 2-7-509. Audits of school-related organizations -- costs -- criteria. (1)...

2-7-510. reserved - 2-7-510 reserved.

2-7-511. Access to public accounts -- suspension of officer in case of discrepancy - 2-7-511. Access to public accounts -- suspension of officer in...

2-7-512. Exit review conference - 2-7-512. Exit review conference. Upon completion of each audit, the...

2-7-513. Content of audit report and financial report - 2-7-513. Content of audit report and financial report. (1) The...

2-7-514. Filing of audit report and financial report - 2-7-514. Filing of audit report and financial report. (1) Completed...

2-7-515. Actions by governing bodies - 2-7-515. Actions by governing bodies. (1) Upon receipt of the...

2-7-516. Audit fees - 2-7-516. Audit fees. (1) The compensation to the independent auditor...

2-7-517. Penalties -- rules to establish fine - 2-7-517. Penalties -- rules to establish fine. (1) Except as...

2-7-518. Deposit of fees - 2-7-518. Deposit of fees. All fees received from local government...

2-7-519. and 2-7-520 reserved - 2-7-519 and 2-7-520 reserved.

2-7-521. Publication - 2-7-521. Publication. (1) (a) After the expiration of the 30-day...

2-7-522. Report review - 2-7-522. Report review. (1) The department shall determine whether the...

2-7-523. Cause of action -- failure to file reports and audits or resolve findings - 2-7-523. Cause of action -- failure to file reports and...

2-7-524. Filing of claims against local government entity -- disposition by department as prerequisite - 2-7-524. Filing of claims against local government entity -- disposition...