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Department of Administration
Local Government Services Bureau

Auditor Roster Report

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TO: Montana Local Government Entities, Certified Public Accountants and Other Interested Parties

RE: Department of Administration's Roster of Independent Auditors Authorized to Conduct Audits of Montana Local Government Entities for FY 2014

The Montana Single Audit Act, which was passed by the 1991 Legislature, requires the Department of Administration to establish and maintain a roster of independent auditors authorized to conduct audits of Montana local government entities under the provisions of Title 2, Chapter 7, Part 5, of the Montana Code Annotated (http://leg.mt.gov/bills/mca_toc/2_7_5.htm). Auditors listed in the report linked to this letter in the last paragraph have been accepted for placement on the roster and currently meet the eligibility requirements specified in that part and in Section 2.4.406 (http://www.mtrules.org/gateway/ruleno.asp?RN=2%2E4%2E406) of the Administrative Rules of Montana, and are eligible to conduct such audits during the period from July 1, 2013 through June 30, 2014.

As noted above, the fact that an auditor has been approved for placement on this roster means that the auditor meets the minimum requirements for placement on the roster as specified in State law and the Administrative Rules. The experience of the auditors on the roster as it relates to governmental auditing in general and in auditing a particular type of local government varies greatly. Therefore, to ensure that an auditor with appropriate skills and experience is selected, a local government should carefully follow the auditor selection criteria specified in ARM 2.4.407 (http://www.mtrules.org/gateway/ruleno.asp?RN=2%2E4%2E407).

The roster is subject to change as additional auditors apply for and are accepted for placement on the roster. In addition, auditors may elect not to apply for placement on the roster in future years, or may fail to meet eligibility requirements. Inquiries as to the current status of the roster and of individual auditors may be directed to:

Department of Administration
Local Government Services Bureau
Audit Review Section
301 S. Park Avenue, Room 340
P.O. Box 200547
Helena, MT, 59620-0547
Telephone: 406-841-2907

Independent auditors authorized to conduct audits of Montana local government entities as of today's date, for the period from July 1, 2013 through June 30, 2014, are included in the following report.