A REPORT TO THE MONTANA LEGISlaTURE FINANCIal-COMPLIANCE AUDIT State Auditor’s Office For the Two Fiscal Years Ended June 30, 2014 OCTOBER 2014 LEGISlaTIVE AUDIT DIVISION 14-20 Legislative Audit Financial-Compliance Audits Committee Financial-compliance audits are conducted by the Legislative Audit Division to determine whether an agency’s financial Representatives operations are properly conducted, the financial reports are Randy Brodehl, chair presented fairly, and the agency has complied with applicable laws
[email protected] and regulations. In performing the audit work, the audit staff uses Virginia Court standards set forth by the American Institute of Certified Public
[email protected] Accountants and the United States Government Accountability Mike Cuffe Office. Financial-compliance audit staff members hold degrees
[email protected] with an emphasis in accounting. Most staff members hold Mary McNally Certified Public Accountant (CPA) licenses.
[email protected] Ryan Osmundson
[email protected] Government Auditing Standards, the Single Audit Act Amendments of 1996 and OMB Circular A-133 require the J.P. Pomnichowski
[email protected] auditor to issue certain financial, internal control, and compliance reports. This individual agency audit report is not intended to Senators comply with these reporting requirements and is therefore Dee Brown not intended for distribution to federal grantor agencies. The
[email protected] Legislative Audit Division issues a statewide biennial Single Audit Taylor Brown Report which complies with the above reporting requirements.
[email protected] The Single Audit Report for the two fiscal years ended June 30, Greg Jergeson, Vice Chair 2013, was issued March 28, 2014. The Single Audit Report for the
[email protected] two fiscal years ended June 30, 2015, will be issued by March 31, Sue Malek 2016.