Montana Statutes
§ 2-7-513 — Content Of Audit Report And Financial Report
Montana·Title 2 GOVERNMENT STRUCTURE AND ADMINISTRATION·Ch. 7 STUDIES, REPORTS, AND AUDITS·Part 5 Audits of Political Subdivisions
2-7-513 . 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.
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Legislative History
En. 82-4520 by Sec. 6, Ch. 380, L. 1975; R.C.M. 1947, 82-4520; amd. Sec. 11, Ch. 489, L. 1991; amd. Sec. 7, Ch. 430, L. 1995; amd. Sec. 37, Ch. 278, L. 2001.
Nearby Sections
15
§ 2-7-101
Repealed§ 2-7-102
Repealed§ 2-7-105
Tax Information Submitted§ 2-7-501
Definitions§ 2-7-502
Short Title -- Purpose§ 2-7-504
Accounting Methods§ 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§ 2-7-510
Reserved