Once an audit is approved, and there is sufficient staff and funding available, it is conducted by the Legislative Auditor's staff following Governmental Audit Standards. When completed, all audit reports are issued through the Legislative Audit Committee. The Legislative Auditor is responsible for the Single Audit of Montana that is mandated by the federal government. The Legislative Auditor performs other related assignments, including performance audits, Information System audits and financial-compliance audits that are mandated by statute. The Hotline Program, another mandated responsibility for the Legislative Auditor, has generated hundreds of phone calls to its toll-free hotline that have resulted in improved government operations,the punishment of wrongdoers and the collection of thousands of dollars of state funds.
Investigations range from embezzlement to the misuse of state telephones.
The audit hotline can provide anonymity and protection to complainants.