Budget & Taxes (Audits & Accountability)

introduced · Montana · Legislature Jan 15, 2025

LC 3417: Revised requirements for the reporting of actual costs for legislation with projected fiscal impacts

This bill updates how Montana tracks the actual spending of laws that were expected to cost more than $500,000 from the state's general fund. It requires the Office of Budget and Program Planning to submit biannual reports to the Legislative Finance Committee every February and October, comparing actual expenditures against the original cost estimates provided in fiscal notes. The reports must cover bills that have been in effect for at least one full fiscal year and include details on how funds were spent alongside a comparison to projected costs. By repealing a previous termination date, this legislation ensures the reporting requirement continues indefinitely rather than ending on December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enhances fiscal accountability by requiring reporting of actual costs versus estimates, promoting responsible budget management and transparency in state spending.85% confidence

Sub-Topics Audits & Accountability State Budget

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introduced · Montana · Legislature Dec 10, 2024

LC 103: Allow sharing of tax records for securities and insurance fraud investigations

This bill amends Montana's tax record confidentiality laws to allow the state auditor and the commissioner of securities and insurance to access taxpayer information for investigating fraud, noncompliance, and abuse under securities and insurance laws. The key provision expands existing exceptions to tax record privacy, permitting the sharing of return information with the state auditor's office specifically for securities and insurance investigations, which were not explicitly included in previous sharing agreements with other state agencies. The bill does not create new tax obligations or change how tax records are collected, but rather clarifies when these confidential records may be legally shared with state officials for enforcement purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens tax record confidentiality exceptions to enable fraud investigations, promoting fiscal responsibility and government accountability in tax administration85% confidence ✓ Criminal JusticeSupports Criminal JusticeBill enhances fraud investigation capabilities by allowing tax record sharing, strengthening law enforcement tools for securities and insurance fraud cases.75% confidence

Sub-Topics Audits & Accountability

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signed · Montana · House May 8, 2025

HB 611: Generally revise salaries for certain elected officials

HB 611 revises the process for determining the salaries of several elected state officials in Montana, including the Governor, Attorney General, and State Auditor. The Department of Administration is required to conduct a biennial salary survey comparing these officials' salaries to those in North Dakota, South Dakota, Wyoming, and Idaho. If the average salary from the surveyed states is higher, that average will become the new salary for the Montana official, effective July 1 of the following year. This bill also clarifies that the State Auditor serves as the ex officio Commissioner of Insurance and Securities, with the salary changes for the State Auditor taking effect on January 1, 2028.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill adjusts state officials' salaries via regional comparison, directly impacting state budget allocations for public employees.90% confidence

Sub-Topics Audits & Accountability

signed · Montana · House May 13, 2025

HB 732: Establish prompt cost report reimbursement act

HB 732, the "Prompt Cost Report Reimbursement Act," revises how the Montana Department of Public Health and Human Services reimburses critical access hospitals participating in the state's Medicaid program. The bill requires the department to perform a tentative settlement and make interim payments to these hospitals within 240 days of a cost report being submitted to the Medicare administrative contractor. A final settlement and adjustment will occur after the Medicare administrative contractor completes its full review or audit. This process aims to align Montana Medicaid's reimbursement with Medicare's, ensuring more timely payments to critical access hospitals for services rendered.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates timely Medicaid reimbursements under appropriations process, promoting fiscal responsibility in state budget execution for healthcare funding.85% confidence ✓ HealthcareSupports HealthcareBill mandates timely Medicaid reimbursements to critical access hospitals, preventing financial strain and ensuring continued healthcare service provision.90% confidence

Sub-Topics Audits & Accountability Medicare Public Health

in committee · Montana · House Mar 21, 2025

HB 65: Audit State Bar of Montana

HB 65 requires a one-time audit of the Montana State Bar Association by the legislative auditor, focusing on its funding sources, spending over the past decade, and operational costs. The judicial branch must cover the full audit cost, and the results must be submitted to legislative committees and posted online by December 15, 2026. The audit will examine how the bar uses public funds and aligns with its legal responsibilities. This bill directly affects the Montana State Bar and the judicial branch, mandating transparency in its financial operations without altering existing laws.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates audit of public fund usage by Montana State Bar, promoting fiscal transparency and accountability in government spending per Budget & Taxes topic.85% confidence

Sub-Topics Audits & Accountability

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died · Montana · Legislature May 20, 2025

LC 2228: Establish legislative approval for motor fuels taxes cooperative agreements

This bill requires Montana's legislature to approve all new cooperative agreements between the state and Native American tribes regarding motor fuels taxes. It mandates that negotiating teams include specific legislative members (one Senate appointee and one House appointee, plus additional members representing reservation districts) and requires final agreements to be submitted to the legislature for approval via resolution. The bill also directs a legislative audit of existing agreements by June 2026 to review their financial calculations and methodology. This directly affects Montana's Department of Transportation, tribal governments on reservations, and the legislative committees overseeing transportation and audits. The changes ensure legislative oversight of tax agreements that prevent dual taxation of fuel purchased by Montanans on tribal lands.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires legislative approval for tribal motor fuels tax agreements, enhancing fiscal oversight and accountability per bill's mandate.95% confidence

Sub-Topics Audits & Accountability

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introduced · Montana · Legislature Apr 14, 2025

LC 4273: House resolution for legislators to offset appropriations in introduced bills by identifying the programs from which funds are to be reallocated in the same bill

This resolution requires Montana legislators to identify specific existing programs whose funding will be reduced when introducing bills that include new spending. If a bill proposes new expenditures, it must specify which current programs will have funds reallocated to cover the cost, rather than adding new spending without offsetting cuts. The resolution is procedural - it doesn’t change actual budgets but sets a rule for how bills are drafted to promote fiscal accountability. It applies to all House bills containing new appropriations, aiming to ensure every new spending request includes a clear funding source within the same bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires offsetting new spending with specific program cuts to promote fiscal accountability, aligning with budget responsibility indicators.95% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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died · Montana · Legislature May 22, 2025

LC 4055: Generally revise laws related to state budgeting and performance

This bill (LC 4055) proposed revisions to state budgeting and performance laws, aiming to update procedures for managing state funds and measuring government efficiency. It would have directly affected state agencies, budget offices, and potentially local governments by altering how budgets are structured and evaluated. However, the bill died in the legislative process on May 22, 2025, before becoming law, meaning no actual policy changes were implemented. As a result, the proposed revisions to budgeting mechanisms and performance metrics never took effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill proposed updating budgeting procedures to improve fund management and efficiency, promoting fiscal responsibility without specific tax/spending changes.85% confidence

Sub-Topics Audits & Accountability Government Spending State Budget

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signed · Montana · House May 19, 2025

HB 228: Revised requirements for the reporting of actual costs for legislation with projected fiscal impacts

HB 228 revises how the Office of Budget and Program Planning reports on the actual costs of certain legislation to the Legislative Finance Committee. It lowers the threshold for tracking from $1 million to $500,000 in projected general fund expenditures. The bill requires reports to be submitted biannually, in February and October, detailing actual spending for the preceding six months and comparing it to the original projected costs. This legislation also repeals a termination date, making this cost reporting requirement permanent.

Topics ✓ Budget & TaxesSupports Budget & TaxesRevises fiscal reporting to enhance budget transparency and accountability by lowering tracking threshold and requiring biannual cost comparisons, promoting fiscal responsibility.92% confidence

Sub-Topics Audits & Accountability State Budget

died · Montana · Legislature May 23, 2025

LC 1144: Pilot for performing-based budgeting efforts

LC 1144 proposed a pilot program to test performance-based budgeting for state agencies, where funding would be tied to measurable results like service delivery outcomes. It would have directly affected state departments by requiring them to set specific, trackable goals for their budgets. However, the bill never advanced beyond the drafting stage, as its draft was officially "dead in process" by May 23, 2025, meaning it did not become law. This was a procedural proposal with no concrete policy changes enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill proposes performance-based budgeting tying funding to measurable outcomes, promoting fiscal responsibility and accountability in state spending.95% confidence

Sub-Topics Audits & Accountability Debt & Bonds State Budget

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