Mont. Code Ann. » TITLE 2. GOVERNMENT STRUCTURE AND ADMINISTRATION · CHAPTER 7. STUDIES, REPORTS, AND AUDITS · Part 5. Audits of Political Subdivisions
Montana Code Annotated

Mont. Code Ann. § 2-7-501 (2026)

Definitions

✓ laws through the 2025 session (checked Sept. 2026)
Find cases: SyfertCases citing this section MT-LEGleg.mt.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
  1. MCA Contents
  2. TITLE 2
  3. CHAPTER 7
  4. Part 5
  5. 2-7-501 Definitions

TITLE 2. GOVERNMENT STRUCTURE AND ADMINISTRATION

CHAPTER 7. STUDIES, REPORTS, AND AUDITS

Part 5. Audits of Political Subdivisions

Definitions

2-7-501. Definitions. Unless the context requires otherwise, in this part, the following definitions apply:

(1) "Audit" means a financial audit and includes financial statement and financial-related audits as defined by government auditing standards as established by the U.S. comptroller general.

(2) "Board" means the Montana board of public accountants provided for in 2-15-1756.

(3) "Department" means the department of administration.

(4) (a) "Financial assistance" means assistance provided by a federal, state, or local government entity to a local government entity or subrecipient to carry out a program. Financial assistance may be in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, direct appropriations, or other noncash assistance. Financial assistance includes awards received directly from federal and state agencies or indirectly when subrecipients receive funds identified as federal or state funds by recipients. The granting agency is responsible for identifying the source of funds awarded to recipients. The recipient is responsible for identifying the source of funds awarded to subrecipients.

(b) Financial assistance does not include direct federal, state, or local government cash assistance to individuals.

(5) "Financial report" means a presentation of financial statements, including applicable supplemental notes and supplemental schedules, that are prepared in a format published by the department using the Budgetary Accounting and Reporting System for Montana Cities, Towns, and Counties Manual and that reflect a current financial position and the operating results for the 1-year reporting period.

(6) "Independent auditor" means:

(a) a federal, state, or local government auditor who meets the standards specified in the government auditing standards; or

(b) a certified public accountant who meets the standards in subsection (6)(a).

(7) (a) "Local government entity" means a county, city, district, or public corporation that:

(i) has the power to raise revenue or receive, disburse, or expend local, state, or federal government revenue for the purpose of serving the general public;

(ii) is governed by a board, commission, or individual elected or appointed by the public or representatives of the public; and

(iii) receives local, state, or federal financial assistance.

(b) Local government entities include but are not limited to:

(i) airport authority districts;

(ii) cemetery districts;

(iii) counties;

(iv) county housing authorities;

(v) county road improvement districts;

(vi) county sewer districts;

(vii) county water districts;

(viii) county weed management districts;

(ix) drainage districts;

(x) fire companies;

(xi) fire districts;

(xii) fire service areas;

(xiii) hospital districts;

(xiv) incorporated cities or towns;

(xv) irrigation districts;

(xvi) mosquito districts;

(xvii) municipal fire departments;

(xviii) municipal housing authority districts;

(xix) port authorities;

(xx) solid waste management districts;

(xxi) rural improvement districts;

(xxii) school districts, including a district's extracurricular funds;

(xxiii) soil conservation districts;

(xxiv) special education or other cooperatives;

(xxv) television districts;

(xxvi) urban transportation districts;

(xxvii) water conservancy districts;

(xxviii) regional resource authorities; and

(xxix) other miscellaneous and special districts.

(8) "Revenues" means all receipts of a local government entity from any source excluding the proceeds from bond issuances.

History: En. 82-4515 by Sec. 1, Ch. 380, L. 1975; R.C.M. 1947, 82-4515; amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 1, Ch. 287, L. 1983; amd. Sec. 1, Ch. 489, L. 1991; amd. Sec. 2, Ch. 7, L. 2001; amd. Sec. 33, Ch. 278, L. 2001; amd. Sec. 8, Ch. 483, L. 2001; amd. Sec. 3, Ch. 114, L. 2003; amd. Sec. 1, Ch. 449, L. 2007; amd. Sec. 24, Ch. 351, L. 2009; amd. Sec. 1, Ch. 169, L. 2015.

Notes of Decisions
Cited in 4 cases, 1981–2020 · leading case: Mitchell v. Glacier Cnty., 2017 MT 258, 406 P.3d 427.
Sort: Relevance Newest Treatment
Mitchell v. Glacier Cnty., 2017 MT 258, 406 P.3d 427. · cites it 6× “” The Legislature responded to this directive by enacting the Single Audit Act, §§ 2-7-501 to -522, MCA, and the Local Government Budget Accounting Act, §§ 7-6-4001 to -4036, MCA.”
Gottlob v. DesRosier, 2020 MT 210, 470 P.3d 188. “4(1), and (2), MCA; and (C) levying taxes and spending in violation or in excess of their budget authority for tax years 2015-2019 in violation of §§ 7-6-4005(1), -4006(2), -4020, -4021, -4024, -4030, -4033, -4034(1), -4036, and 15-10-420, MCA; (4) Count 5: claim for declaratory…”
Reep v. Bd. of Cnty. Commissioners, 622 P.2d 685 (Mont. 1981). · cites it 2× “The legislature has responded by passing laws requiring the Department of Community Affairs to conduct “comprehensive audits” of counties and all local govern *170 ment entities (section 2-7-501 through 2-7-521, MCA). This expansive audit authority was pased in 1974 (Laws of…”
Gottlob v. DesRosier, 2020 MT 212, 470 P.3d 194. “4034(1), and (2), MCA; and (C) levying taxes and spending violation or in excess of their budget authority for tax years 2015-2019 in violation of §§ 7-6-4005(1), -4006(2), -4020, -4021, -4024, -4030, -4033, -4034(1), -4036, and 15-10-420, MCA; (4) Count 5: claim for declaratory…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.