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 accompHshing their purposes, and whether they can do so with greater efficiency and 

 economy, hi 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. 



