reglab/housing_qa huggingface dataset:
MT Code § 2-6-1502 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 6. Public Records|Part 15. State Agency Protection of Personal Information|2-6-1502. Protection of personal information -- compliance -- extensions

  2-6-1502. Protection of personal information -- compliance -- extensions. (1) Each state agency that maintains the personal information of an individual shall develop procedures to protect the personal information while enabling the state agency to use the personal information as necessary for the performance of its duties under federal or state law.   (2) The procedures must include measures to:   (a) eliminate the unnecessary use of personal information;   (b) identify the person or state agency authorized to have access to personal information;   (c) restrict access to personal information by unauthorized persons or state agencies;   (d) identify circumstances in which redaction of personal information is appropriate;   (e) dispose of documents that contain personal information in a manner consistent with other record retention requirements applicable to the state agency;   (f) eliminate the unnecessary storage of personal information on portable devices; and   (g) protect data containing personal information if that data is on a portable device.   (3) Except as provided in subsection (4), each state agency that is created after October 1, 2015, shall complete the requirements of this section within 1 year of its creation.   (4) The chief information officer provided for in 2-17-511 may grant an extension to any state agency subject to the provisions of the Montana Information Technology Act provided for in Title 2, chapter 17, part 5. The chief information officer shall inform the information technology board, the office of budget and program planning, and the legislative finance committee of all extensions that are granted and of the rationale for granting the extensions. The chief information officer shall maintain written documentation that identifies the terms and conditions of each extension and the rationale for the extension.   History: En. Sec. 26, Ch. 348, L. 2015.
MT Code § 2-7-101 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 1. Studies and Reports|2-7-101. Repealed

  2-7-101. Repealed. Sec. 21, Ch. 3, L. 1985.   History: En. Sec. 1, Ch. 93, L. 1969; R.C.M. 1947, 82-4001.
MT Code § 2-7-102 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 1. Studies and Reports|2-7-102. Repealed

  2-7-102. Repealed. Sec. 14, Ch. 125, L. 1983.   History: En. Sec. 2, Ch. 93, L. 1969; amd. Sec. 1, Ch. 134, L. 1971; R.C.M. 1947, 82-4002; amd. Sec. 1, Ch. 335, L. 1979.
MT Code § 2-7-103 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 1. Studies and Reports|2-7-103. Review of executive branch by governor

  2-7-103. Review of executive branch by governor. The office of the governor shall continuously study and evaluate the organizational structure, management practices, and functions of the executive branch and of each agency. The governor shall, by executive order or other means within the authority granted to the governor, take action to improve the manageability of the executive branch.   History: En. 82-1315 by Sec. 1, Ch. 238, L. 1973; R.C.M. 1947, 82-1315; amd. Sec. 2, Ch. 125, L. 1983; amd. Sec. 51, Ch. 61, L. 2007.
MT Code § 2-7-104 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 1. Studies and Reports|2-7-104. Revenue studies -- report to governor and legislature

  2-7-104. Revenue studies -- report to governor and legislature. The director of revenue shall study fiscal problems and tax structures of state and local governments and submit the studies to the governor and to the legislature in accordance with 5-11-210.  History: En. 82A-1804 by Sec. 1, Ch. 272, L. 1971; amd. Sec. 64, Ch. 391, L. 1973; R.C.M. 1947, 82A-1804(part); amd. Sec. 4, Ch. 112, L. 1991; amd. Sec. 4, Ch. 349, L. 1993; amd. Sec. 3, Ch. 261, L. 2021.
MT Code § 2-7-105 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 1. Studies and Reports|2-7-105. Tax information submitted

  2-7-105. Tax information submitted. It shall be the duty of all public officers of the state and of any municipality to give to the department of revenue information in their possession relating to taxation when required by the department and cooperate with and aid the department in every manner in its efforts to secure a fair, equitable, and just enforcement of the taxation and revenue laws of the state.   History: En. Sec. 15, Ch. 3, L. 1923; re-en. Sec. 2122.15, R.C.M. 1935; amd. Sec. 8, Ch. 516, L. 1973; R.C.M. 1947, 84-715.
MT Code § 2-7-502 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-502. Short title -- purpose

  2-7-502. Short title -- purpose. (1) This part may be cited as the "State of Montana Single Audit Act".   (2) The purposes of this part are to:   (a) improve the financial management of local government entities with respect to federal, state, and local financial assistance;   (b) establish uniform requirements for financial reports and audits of local government entities;   (c) ensure constituent interests by determining that compliance with all appropriate statutes and regulations is accomplished;   (d) ensure that the financial condition and operations of the local government entities are reasonably conducted and reported;   (e) ensure that the stewardship of local government entities is conducted in a manner to preserve and protect the public trust;   (f) ensure that local government entities accomplish, with economy and efficiency, the duties and responsibilities of the entities in accordance with the legal requirements imposed and the desires of the public; and   (g) promote the efficient and effective use of audit resources.   History: En. 82-4517 by Sec. 3, Ch. 380, L. 1975; R.C.M. 1947, 82-4517; amd. Sec. 2, Ch. 489, L. 1991.
MT Code § 2-7-504 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-504. Accounting methods

  2-7-504. Accounting methods. (1) Unless otherwise required by law, the department shall prescribe by rule the general methods and details of accounting for the receipt and disbursement of all money belonging to local government entities and shall establish in those offices general methods and details of accounting. All local government entity officers shall conform with the accounting standards prescribed by the department.   (2) The rules adopted by the department must be in accordance with:   (a) generally accepted accounting principles established by the governmental accounting standards board or its generally recognized successor; or   (b) a small government financial reporting framework that is defined by the department and derived from the generally accepted accounting principles referenced in subsection (2)(a).   History: En. 82-4530 by Sec. 16, Ch. 380, L. 1975; R.C.M. 1947, 82-4530; amd. Sec. 1, Ch. 1, Sp. L. June 1989; amd. Sec. 1, Ch. 11, Sp. L. June 1989; amd. Sec. 4, Ch. 489, L. 1991; amd. Sec. 6, Ch. 430, L. 1995; amd. Sec. 35, Ch. 278, L. 2001; amd. Sec. 1, Ch. 73, L. 2019.
MT Code § 2-7-505 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-505. Audit scope and standards

  2-7-505. Audit scope and standards. (1) Each audit must be a comprehensive audit of the affairs of the local government entity and must be made in accordance with auditing standards and in accordance with federal regulations adopted by the department by rule.   (2) The department, with cooperation from state agencies, shall prepare a local government compliance supplement that contains state and federal regulations applicable to local government entities. Auditors shall use the compliance supplement adopted pursuant to this section in conjunction with government auditing standards adopted by the department to determine the compliance testing to be performed during an audit.   (3) When auditing a county or a consolidated government, auditors shall perform tests for compliance with state laws relating to receipts and disbursements of custodial funds maintained by the entity. Findings related to compliance tests must be reported in accordance with the reporting standards for financial audits prescribed in government auditing standards adopted by the department.   History: En. 82-4518 by Sec. 4, Ch. 380, L. 1975; R.C.M. 1947, 82-4518; amd. Sec. 2, Ch. 573, L. 1981; amd. Sec. 5, Ch. 489, L. 1991; amd. Sec. 36, Ch. 278, L. 2001; amd. Sec. 1, Ch. 185, L. 2019.
MT Code § 2-7-506 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-506. Audit by independent auditor

  2-7-506. Audit by independent auditor. (1) The department may prepare and maintain a roster of independent auditors authorized to conduct audits of local government entities. The roster must be available to local government entities subject to the reporting requirements of 2-7-503.   (2) The department, in consultation with the board, shall adopt rules governing the:   (a) criteria for the selection of the independent auditor;   (b) procedures and qualifications for placing applicants on the roster;   (c) procedures for reviewing the qualifications of independent auditors on the roster to justify their continuance on the roster; and   (d) fees payable to the department for application for placement on the roster.   (3) An audit made by an independent auditor must be pursuant to a contract entered into by the governing body or managing or executive officer of the local government. The department must be a party to the contract and the contract may not be executed until it is signed by the department. All contracts for conducting audits must be in a form prescribed or approved by the department.   (4) The department shall notify the local government entity of a required audit, the date the report is due, and the requirement that the local government entity, the independent auditor, and the department must be parties to the contract.   (5) If a local government entity fails to present a signed contract to the department for approval within 90 days of receipt of the audit notice, the department may designate an independent auditor to perform the audit. The costs incurred by the department in arranging the audit must be paid by the local government entity to the department in the manner of other claims against the local government entity.   History: En. 82-4525 by Sec. 11, Ch. 380, L. 1975; R.C.M. 1947, 82-4525; amd. Sec. 3, Ch. 573, L. 1981; amd. Sec. 1, Ch. 260, L. 1989; amd. Sec. 6, Ch. 489, L. 1991; amd. Sec. 1, Ch. 146, L. 2011.
MT Code § 2-7-507 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-507. Duty of officers to aid in audit

  2-7-507. Duty of officers to aid in audit. The officers and employees of the local government entities referred to in this part shall provide all reasonable facilities for the audit and shall furnish all information to the independent auditor necessary for the conduct of the audit.   History: En. 82-4527 by Sec. 13, Ch. 380, L. 1975; R.C.M. 1947, 82-4527; amd. Sec. 7, Ch. 489, L. 1991.
MT Code § 2-7-508 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-508. Power to examine books and papers

  2-7-508. Power to examine books and papers. The independent auditor may examine any books, papers, accounts, and documents in the office or possession of any local government entity.   History: En. 82-4528 by Sec. 14, Ch. 380, L. 1975; R.C.M. 1947, 82-4528; amd. Sec. 8, Ch. 489, L. 1991.
MT Code § 2-7-509 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-509. Audits of school-related organizations -- costs -- criteria

  2-7-509. Audits of school-related organizations -- costs -- criteria. (1) The legislative auditor may conduct or have conducted an audit of the records of organizations referred to in 2-3-203(2).   (2) Before public funds are transferred to the organization, a member shall obtain the organization's written consent to:   (a) the audit provided for in subsection (1); and   (b) pay the costs of the audit.   (3) An audit of an organization performed under this section must determine if:   (a) the organization is carrying out only those activities or programs authorized by state law and its articles of incorporation, bylaws, and policies;   (b) expenditures are made in furtherance of authorized activities in accordance with applicable laws and its articles of incorporation, bylaws, and policies;   (c) the organization properly collects and accounts for all revenues and receipts arising from its activities in accordance with generally accepted accounting principles;   (d) the assets of the organization or the assets in its custody are adequately safeguarded and are controlled and used in an efficient manner; and   (e) reports and financial statements fully disclose the nature and scope of the activities conducted and provide a proper basis for evaluating the operations of the organization.   History: En. Sec. 1, Ch. 678, L. 1991.
MT Code § 2-7-510 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-510. reserved

  2-7-510 reserved.
MT Code § 2-7-511 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-511. Access to public accounts -- suspension of officer in case of discrepancy

  2-7-511. Access to public accounts -- suspension of officer in case of discrepancy. (1) The independent auditor may count the cash, verify the bank accounts, and verify all accounts of a public officer whose accounts the independent auditor is examining under law.   (2) If an officer of any county, city, town, school, or other local government entity refuses to provide the independent auditor access during an audit of the officer's accounts to cash, bank accounts, or any of the papers, vouchers, or records of that office or if the independent auditor finds a shortage of cash, the independent auditor shall immediately file a preliminary report showing the refusal of that officer or the existence of the shortage and the approximate amount of the shortage with the respective county, city, or town attorney and the governing body of the local government entity.   (3) Upon filing of the statement, the officer of the local government entity shall after notice and the opportunity for a hearing be suspended from the duties and emoluments of office and the governing body of the local government entity shall appoint a qualified person to the office pending completion of the audit.   (4) Upon the completion of the audit by the independent auditor, if a shortage of cash existed in the accounts of the officer, the independent auditor shall notify the governing body of the local government entity of the shortage.   (5) If the governing body finds that a shortage exists and that the officer suspended is, by act or omission, responsible for the shortage, the officer's right to the office is forfeited and the report of the audit must be referred to the county attorney.   History: En. 82-4526 by Sec. 12, Ch. 380, L. 1975; R.C.M. 1947, 82-4526; amd. Sec. 1, Ch. 43, L. 1981; amd. Sec. 9, Ch. 489, L. 1991; amd. Sec. 52, Ch. 61, L. 2007.
MT Code § 2-7-512 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-512. Exit review conference

  2-7-512. Exit review conference. Upon completion of each audit, the independent auditor is required to hold with the appropriate officials an exit review conference in which the audit results must be discussed.   History: En. 82-4519 by Sec. 5, Ch. 380, L. 1975; R.C.M. 1947, 82-4519; amd. Sec. 10, Ch. 489, L. 1991.
MT Code § 2-7-513 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-513. Content of audit report and financial report

  2-7-513. Content of audit report and financial report. (1) The audit reports must comply with the reporting requirements of government auditing standards issued by the U.S. comptroller general and federal regulations adopted by department rule.   (2) The department shall prescribe general methods and details of accounting for the financial report for local government entities other than schools. The financial report must be submitted in a form required by the department. The superintendent of public instruction shall prescribe the general methods and details of accounting for financial reports for schools.   History: En. 82-4520 by Sec. 6, Ch. 380, L. 1975; R.C.M. 1947, 82-4520; amd. Sec. 11, Ch. 489, L. 1991; amd. Sec. 7, Ch. 430, L. 1995; amd. Sec. 37, Ch. 278, L. 2001.
MT Code § 2-7-514 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-514. Filing of audit report and financial report

  2-7-514. Filing of audit report and financial report. (1) Completed audit reports must be filed with the department. Completed financial reports must be filed with the department as provided in 2-7-503(1). The state superintendent of public instruction shall file with the department a list of school districts subject to audit under 2-7-503(3). The list must be filed with the department within 6 months after the close of the fiscal year.   (2) At the time that the financial report is filed or, in the case of a school district, when the audit report is filed with the department, the local government entity shall pay to the department a filing fee. The department shall charge a filing fee to any local government entity required to have an audit under 2-7-503, which fee must be based upon the costs incurred by the department in the administration of this part. Notwithstanding the provisions of 20-9-343, the filing fees for school districts required by this section must be paid by the office of public instruction. The department shall adopt the fee schedule by rule based upon the local government entities' revenue amounts, except that a local government meeting the requirements of 2-7-503(3)(b) shall pay only the administrative fee set by the department in rule.   (3) Copies of the completed audit and financial reports must be made available by the department and the local government entity for public inspection during regular office hours.   History: En. 82-4521 by Sec. 7, Ch. 380, L. 1975; R.C.M. 1947, 82-4521(1), (3); amd. Sec. 1, Ch. 169, L. 1985; amd. Sec. 2, Ch. 140, L. 1989; amd. Sec. 12, Ch. 489, L. 1991; amd. Sec. 1, Ch. 509, L. 1995; amd. Sec. 2, Ch. 439, L. 2017.
MT Code § 2-7-515 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-515. Actions by governing bodies

  2-7-515. Actions by governing bodies. (1) Upon receipt of the audit report, the governing bodies of each audited local government entity shall review the contents and within 30 days shall submit to the department a corrective action plan detailing what action or actions they plan to take on any findings or recommendations contained in the audit report. If no findings or recommendations appear in the audit report, notification is not required. If the local government entity is a school district, the local government entity shall also send a copy of the corrective action plan to the superintendent of public instruction.   (2) Notification to the department shall include a statement by the governing bodies that noted findings or recommendations for improvement have been acted on by adoption as recommended, adoption with modification, or rejection.   (3) Within 30 days of receipt of the corrective action plan, the department shall notify the entity of the acceptance or rejection of the corrective measures. If the department and the local government entity fail to agree on the corrective measures, a conference between the parties must be held within 30 days of the department's decision not to accept the local government entity's corrective measures. Failure to resolve significant findings or implement corrective measures must result in the withholding of financial assistance in accordance with rules adopted by the department pending resolution or compliance.   (4) In cases where a violation of law or nonperformance of duty is found on the part of an officer, employee, or board, the officer, employee, or board must be proceeded against by the attorney general or county, city, or town attorney as provided by law. If a written request to do so is received from the department, the county, city, or town attorney shall report the proceedings instituted or to be instituted, relating to the violations of law and nonperformance of duty, to the department within 30 days after receiving the request. If the county, city, or town attorney fails or refuses to prosecute the case, the department shall refer the case to the attorney general to prosecute the case at the expense of the local government entity.   History: En. 82-4521, 82-4522 by Secs. 7, 8, Ch. 380, L. 1975; R.C.M. 1947, 82-4521(2), 82-4522; amd. Sec. 1, Ch. 128, L. 1991; amd. Sec. 13, Ch. 489, L. 1991; amd. Sec. 1, Ch. 268, L. 2019.
MT Code § 2-7-516 (2021)
2021 Montana Code Annotated|Title 2. Government Structure and Administration|Chapter 7. Studies, Reports, and Audits|Part 5. Audits of Political Subdivisions|2-7-516. Audit fees

  2-7-516. Audit fees. (1) The compensation to the independent auditor for conducting an audit must be agreed upon by the governing body or managing or executive officer of the local government entity and the independent auditor and must be paid in the manner that other claims against the local government entity are paid.   (2) The compensation for an audit conducted by the department must be paid by the local government entity to the state treasurer and be deposited in an enterprise fund to the credit of the department.   History: En. 82-4524 by Sec. 10, Ch. 380, L. 1975; R.C.M. 1947, 82-4524; amd. Sec. 4, Ch. 573, L. 1981; amd. Sec. 3, Ch. 277, L. 1983; amd. Sec. 14, Ch. 489, L. 1991.