Local Government Services Bureau

Helena Montana

Welcome to the Local Government Services Bureau

Local Government Services Bureau (LGSB) works with local governments (counties, cities & towns, school districts, and special purpose districts) to ensure uniform financial accountability and to assist the local governments in complying with their statutory financial and budgetary reporting requirements, including provisions of the Montana Single Audit Act and the Local Government Budget Act.

LGSB can provide technical assistance and training to local government accounting and financial personnel in the areas of accounting, budgeting, and financial reporting. In addition, LGSB collaborates with local governments and independent CPA firms to ensure that financial and compliance audits meet statutory requirements and professional standards.

Resources & Information

Local Government Services Bureau Public Portal Access

The portal is compatible with Edge, Chrome, Safari, and most mobile browsers.


Frequently Asked Questions

How do I access and download a report on the Public Portal?

To open a report on the Public Portal, please follow these instructions:

  1. Navigate to the Public Portal.
  2. Select the Tile for the report you want to open (Annual Financial Reports, Audit and Financial Review Reports, Budgets, etc.)
    • Note - Annual Financial Reports and Audit Reports are listed by Fiscal Year.
  3. Enter the Entity's name in the "Search this list..." field to reduce the results.
  4. Select the Blue Hyperlink in the first Column to open the Record
    • Note - the "Details" Tab will include key data elements regarding the report.
  5. Select the "Files" tab and scroll to the "Notes & Attachments" Section.
  6. Select the Blue Hyperlink for the File you want to open and download.
  7. Select the "Download" link at the top of the screen to download the report.
    • Note - if you receive an error message, please try deleting your browser history (cache).
When I type an Entity's name into the search box, why are there no records available?

The record will only be available once LGSB has accepted the report.

 

Access the Local Government Services Bureau (LGSB) Portal to submit required local government financial reports and manage your entity’s filings. The LGSB Portal Resources page explains who should use the portal, how to log in with Okta, how to register as a local government employee or audit firm user, and where to get help desk support. It also links to resources needed to complete and submit Annual Financial Reports (AFRs), budgets, audit and financial review reports, contracts, and related local government reporting forms.

Local Government Services Bureau Portal Access Page

Important Note:

Counties, cities, and towns must submit a complete copy of the final budget together with a statement of tax levies to the Department of Administration by the later of October 1 or 60 days after receipt of taxable values from the Department of Revenue (MCA 7-6-4003).

New budget requirement – effective for fiscal year 2025 submissions and beyond.

In addition to the budget packet submission (in PDF format), local governments must also submit pages 53 – 55 of the DOA final budget template separately as an Excel document. A template of this document can be found below.

Budget

Budget Amendment Form

AFR Templates (Excel)

Counties, Cities and Towns
Special Purpose Districts
Alternate AFR Option

New for fiscal years ending FY2024: All entities, including Special Purpose Districts, that wish to submit an Annual Comprehensive Financial Report or Audit In-Lieu (AIL) of the AFR must apply for an extension to do so. Please contact the LGSB via email at LGSBHelp@mt.gov or by phone at (406) 444-9101 to request that the extension form be sent to the authorized local government employee.

If approved for an extension, the alternate AFR must be submitted twice. First, as an AFR by a local government approved employee, and second, as an audit report by the auditor. The preferred method of submission is via the LGSB portal.

Standalone Filing Fee Calculation Form (Excel)

(Note: this form is used if not submitting on the standard template)

Other AFR Forms

Other Accounting Resources

BARS Chart of Accounts

Small Government Financial Reporting Framework (SGFRF)

Note: The SGFRF may only be used in specific situations. For more information contact us at LGSBHelp@mt.gov.

Audit Resources

School District & Special-Ed Co-Ops Financial Reviews

Montana Organizations

National Organizations

Important Dates for School Districts & Special Ed Opportunities

Review the list of important dates below, or download the Date Calculator Excel workbook which provides specific dates based on the input of your entity's fiscal year-end date.

Report Dates

Date Description Type
March 31

Audit Reports are due to LGSB and Single Audit Clearinghouse. Reports must be in compliance with Federal requirements A-133/Uniform Guidance; per Federal Regulations and ARM 2.4.411

 Federal
30 Days After Receipt of Audit Report

Responses and Corrective Action Plans are due to LGSB and OPI; per MCA 2-7-515

Mail Audit Report to Newspaper; Audit Statement is Published in Newspaper; per MCA 2-7-521

 Federal
September 30 Delinquent Audit Reports are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 Federal
June 30

Non-Federal Audit Reports are due to LGSB; per MCA 2-7-503

 Non-Federal
30 Days After Receipt of Audit Report

Responses and Corrective Action Plans are due to LGSB and OPI; per MCA 2-7-515

Mail Audit Report to Newspaper; Audit Statement is Published in Newspaper; per MCA 2-7-521

 Non-Federal
December 31 Delinquent Audit Reports are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 Non-Federal