Statewide Accounting Bureau

Computer calculator and accounting materials

Welcome to the Statewide Accounting Bureau

The Statewide Accounting Bureau (SAB) strives to maintain excellence in financial reporting as well as timely and accurate disbursement of funds to the citizens of the State of Montana. We maintain a statewide structure and related policies and procedures to allow all branches of government to meet their reporting needs and assist all state agencies in the operations of the state accounting system.

Topics

Contact Information:

Accounting Principles/Financial Reporting:

Mission

Provide structure and guidance necessary to ensure reliable, timely, and compliant financial reporting for Montanans.


Values

Accountability, Competency, Integrity, Professionalism, and Teamwork

Management Memos Management memos (MM) are instructions relative to financial topics that cannot be readily incorporated into an existing MOM chapter. In most cases, accounting issues will be incorporated into the related MOM chapters rather than in the management memo format. Only management memos currently in force are listed in the index below.

List of management memos currently in effect. Management memos (MM) are instructions relative to financial topics that cannot be readily incorporated into an existing MOM chapter. In most cases, accounting issues will be incorporated into the related MOM chapters rather than in the management memo format. Only management memos currently in force are listed in the index below.
Number Title Effective Date
2-87-04 Accruing investment earnings in SBAS at fiscal year-end 05/01/87

2-87-06

Disclosure requirements for investments 06/01/87
2-97-02 Accounting and financial reporting for securities lending transactions (selected agencies) 07/01/87
2-98-09 Accounting and financial reporting for certain investments and for external investment pools (amends management memo 2-88-01) Reference should also be made to a clarifying memo issued August 17, 1998. 07/01/97