Single Audits

The Montana Single Audit is a statewide report required by the federal Single Audit Act.

It is the result of a collaborative effort from all state functions and components, including the Governor’s Office of Budget and Program Planning, the Department of Administration, and the Legislative Audit Division.

The primary reporting objectives of the Montana Single Audit include the following:

• An opinion on the fairness of the presentation of Montana’s financial statements prepared by the Department of Administration.
• An opinion on the fairness of the presentation of Montana’s Schedule of Expenditure of Federal Awards in relation to the financial statements. The Schedule of Expenditures of Federal Awards is prepared by the Governor’s Office of Budget and Program Planning.
• An opinion on whether Montana complied with major federal program requirements.
• Disclosure of certain deficiencies in internal control and instances of noncompliance.

We provide copies of the three most recent Single Audit reports below. Please visit the website of the Montana Legislature for other reports.

• Montana Single Audit Report for the two fiscal years ended June 30, 2021
• Montana Single Audit Report for the two fiscal years ended June 30, 2019
• Montana Single Audit Report for the two fiscal years ended June 30, 2017