Lập pháp kiểm toán Đại diện Ủy ban Dee Brown, Phó Chủ tịch Betsy tay Scott Mendenhall Carolyn Pease-Lopez Wayne Stahl Bill Wilson Thượng nghị sĩ Mitch Tropila, Chủ tịch John Greg Barkus Brenden Taylor Brown Mike Cooney Cliff Larsen Kiểm toán Nhân viên tài chính-Tuân thủ Chris G. Darragh Jeane Carstensen-Garrett | A Report TO THE Montana Legislature Financial Audit Montana Guaranteed Student Loan Program For the Fiscal Year Ended June 30 2009 November 2009 Legislative Audit Division 09-06 This is trial version Financial Audits Legislative Audit Committee Representatives Dee Brown Vice Chair Betsy Hands Scott Mendenhall Carolyn Pease-Lopez Wayne Stahl Bill Wilson Senators Mitch Tropila Chair Greg Barkus John Brenden Taylor Brown Mike Cooney Cliff Larsen Audit Staff Financial-Compliance Chris G. Darragh Jeane Carstensen-Garrett 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 requirements. The Single Audit Report for the two fiscal years ended June 30 2007 was issued January 23 2008. The Single Audit Report for the two fiscal years ended June 30 2009 will be issued by March 31 2010. Copies of the Single Audit Report can be obtained by contacting Single Audit Coordinator Legislative Audit Division Office of Budget and Program Planning Room 160 State Capitol Room 277 .
