Guaranteed Student Loan Program, Commissioner of Higher Education Financial Audit for the Fiscal Year Ended .. 2001

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Richard A. Crofts Commissioner of Higher Education Joyce Scott Deputy Commissioner for Academic and Student Affairs Rod Sundsted Associate Commissioner for Fiscal Affairs Laurie O. Neils Director of Budget and Accounting Montana Guaranteed Student Loan Program Arlene Hannawalt Karen Wing Director Fiscal Manager and Financial Analyst For additional information concerning the Montana Guaranteed Student Loan Program, contact Arlene Hannawalt, Director, at: PO Box 203101 Helena MT 59620-3101 (406)4...44-6594 Internet address: ahannawalt@mgslp. state. mt.us Jeane Carstensen-Garrett and Laurie H. Evans were the auditors involved in this audit.
Page i LEGISLATIVE AUDIT DIVISION Scott A. Seacat. Legislative Auditor John W. Northey, Legal Counsel Deputy Legislative Auditors: Jim Pellegrini. Performance Audit Tori Hunthausen, IS Audit & Operations James Gillett, Financial-Compliance Audit INDEPENDENT AUDITOR'S REPORT The Legislative Audit Committee of the Montana State Legislature: We have audited the accompanying Balance Sheet of the Commissioner of Higher Education's Montana Guaranteed Student Loan Program - Special Revenue Fund of the state of Montana as of June 30, 2001, and the related Statement of Revenues.


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