tài chính kiểm toán Đối với năm tài chính kết thúc ngày 30 tháng 6 năm 2005 Quỹ bang Montana Một đơn vị phần của Nhà nước Montana này là báo cáo kiểm toán tài chính của chúng tôi vào Quỹ Nhà nước Montana cho năm tài chính kết thúc ngày 30 tháng 6 2005. | October 2005 05-05 Legislative Audit Division State of Montana Report to the Legislature_ Financial Audit For the Fiscal Year Ended June 30 2005 Montana State Fund A Component Unit of the State of Montana This is our financial audit report on the Montana State Fund for the fiscal year ending June 30 2005. The objectives of our financial audit include determining if the Montana State Fund s financial statements present fairly its financial position and results of operations at and for the period ending June 30 2005 with comparative totals at and for the period ending June 30 2004. This report contains no recommendations. Direct comments inquiries to Legislative Audit Division Room 160 State Capitol PO Box 201705 Helena MT 59620-1705 Help eliminate fraud waste and abuse in state government. Call the Fraud Hotline at 1-800-222-4446 statewide or 444-4446 in Helena. This is trial version FINANCIAL AUDITS Financial audits are conducted by the Legislative Audit Division to determine if the financial statements included in this report are presented fairly and the agency has complied with laws and regulations having a direct and material effect on the financial statements. In performing the audit work the audit staff uses standards set forth by the American Institute of Certified Public Accountants and the United States Government Accountability Office. Financial audit staff members hold degrees with an emphasis in accounting. Most staff members hold Certified Public Accountant CPA certificates. Government Auditing Standards the Single Audit Act Amendments of 1996 and OMB Circular A-133 require the auditor to issue certain financial internal control and compliance reports. This individual agency audit report is not intended to comply with these requirements and is therefore not intended for distribution to federal grantor agencies. The Legislative Audit Division issues a statewide biennial Single Audit Report which complies with the above reporting
