Mont. Code Ann. § 20-9-203
20-9-203 Examination of district accounting records
20-9-203 . Examination of district accounting records. The accounting records of all first-, second-, and third-class school districts must be audited in accordance with 2-7-503 . The trustees of the district shall file a copy of the completed audit report with the department of administration, the superintendent of public instruction, and the county superintendent.