MONTANA STATE LIBRARY 



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PERFORMANCE AUDITS 



Performance audits conducted by the Legislative Audit Division are designed to assess state 

 government operations. From the audit work, a determination is made as to whether agencies 

 and programs are accomplishing their purposes, and whether they can do so with greater 

 efficiency and economy. In performing the audit work, the audit staff uses audit standards set 

 forth by the United States General Accounting Office. 



Members of the performance audit staff hold degrees in disciplines appropriate to the audit 

 process. Areas of expertise include business and public administration, statistics, economics, 

 computer science, and engineering. 



Performance audits are performed at the request of the Legislative Audit Committee which is a 

 bicameral and bipartisan standing committee of the Montana Legislature. The committee 

 consists of six members of the Senate and six members of the House of Representatives. 



