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.
Quick Links
Resources & Information
Alternate AFR Option
- Annual Financial Statements In-Lieu-of-AFR Checklist
- Audit Report Submittal In-Lieu-of-AFR Recommended Format
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.
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 Workbook: FY2027 Counties
- Budget Pages 53-55: FY2027 Counties
- Budget Workbook: FY2027 Cities and Towns
- Budget Pages 53-55: FY2027 Cities and Towns
- Special Purpose District Budget Document (Excel)
Budget Amendment Form
Montana Code Annotated
- Montana Code Annotated
- Montana Single Audit Act (Title 2, Chapter 7, Part 5, MCA)
- Local Government Budget Act (MCA 7-6-4001 to 4036)
- Role of the Dept of Administration (Section 7-6-611, MCA)
- Study Commission Reports (MCA 7-3-186-187)
- Notice of District Creation, Dissolution, or Alteration
Administrative Rules of Montana
Regulations
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:
- Navigate to the Public Portal.
- 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.
- Enter the Entity's name in the "Search this list..." field to reduce the results.
- Select the Blue Hyperlink in the first Column to open the Record
- Note - the "Details" Tab will include key data elements regarding the report.
- Select the "Files" tab and scroll to the "Notes & Attachments" Section.
- Select the Blue Hyperlink for the File you want to open and download.
- 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.
- American Institute of Certified Public Accountants
- Association of Government Accountants
- Government Finance Officers Association
- Governmental Accounting Standards Board
- Montana Society of Certified Public Accountants
- National Association of State Auditors, Comptrollers and Treasurers
- U.S. General Accounting Office
Audit Resources
School District & Special-Ed Co-Ops Financial Reviews
- A current copy of the "Auditor Roster Report" can be found by visiting the Auditor Roster page or the LGSB Portal.
- Letter to CPAs
- Schools and Cooperatives Selected for Financial Review
- School District Standard Financial Review Contract
- School District Agreed Upon Procedures Report Template
- School District Management Representation Letter Template
- School District Listing of "Specified Requirements"
Montana Organizations
- Montana Association of School Business Officials (MASBO)
- Montana Office of Public Instruction (OPI)
- Montana School Boards Association (MTSBA)
National Organizations
Important Dates for School Districts & Special Ed Opportunities
Review the list of important dates, or download the Date Calculator Excel workbook which provides specific dates based on the input of your entity's fiscal year-end date.
Quick Links
- American Rescue Plan Act (ARPA)
- Trial Balance Submission Guide
- Claim for Local Government Noncompliance
- Important Dates - List of pertinent reporting dates