Commissioners rejected the assertion that "county spending is not audited," saying it is false.

They explained Missoula County elects an auditor (one of the county's elected officials) who examines purchases, invoices and allowable expenses and who is independent of the commissioners and the county finance office. That independence, they said, allows the auditor to review county spending without fear of political retribution.

The panel noted state law provides for elected county auditors in jurisdictions of this size and that the county also undergoes external audits by outside firms. They acknowledged a recent difficulty finding firms that specialize in local-government audits and said the county had to replace audit contractors in two consecutive cycles but that audits are now up to date.

Commissioners characterized the auditor's role as a check on spending and emphasized it does not report to the commissioners but to the voters. They said that external audits and the elected-auditor structure provide accountability for county finances.