Department of Administration

Department of Administration
Local Government Services Bureau

The Local Government Services Bureau consists primarily of two programs:

The Local Government Accounting and Management Systems Program provides technical assistance and training to local government accounting and financial personnel in the areas of local government finance, accounting, budgeting and financial reporting.

The Local Government Audit Review Program is responsible for administering the provisions of the Montana Single Audit Act.

• Accounting and Management Systems Program Goals and Objectives
• Accounting and Management Systems Program Organization
• Accounting and Management Systems Program - Forms, Publications & Downloads
• Audit Review Program - Goals and Objectives
• Audit Review - Organization
• Audit Review Program - ARTS Reports
• Audit Review Program - Forms and Resources
• Links to Local Government Auditing, Accounting, Finance, and Compliance Matters

Accounting and Management Systems Program -- Goals and Objectives

Goal #1 - Serve as a primary and effective resource to local governments in the areas of governmental accounting, budgeting and financial reporting.

• Objective 1 – Maintain a current uniform accounting system and chart of accounts for local governments.
• Objective 2 – Provide useful training opportunities for local government officials and finance personnel.
• Objective 3 – Keep local governments informed of changes in methods and procedures brought about by external influences.
• Objective 4 – Provide timely and expert technical assistance and consultation to all local governments.

Goal #2 - To serve as an effective liaison between local governments, other state agencies, and other statewide organizations, associations and committees.

• Objective 1 - Provide assistance and guidance in records management.
• Objective 2 - Coordinate the collection of State revenues by local governments in cooperation with the Department of Revenue.

Accounting and Management Systems Program--Organization

Audit Review Program--Goals and Objectives

Goal #1 - Through the audit process, ensure that all local government entities properly account for and report all financial activities and adhere to all applicable laws and regulations.

• Objective 1 - In conjunction with the Accounting and Management Systems Program, receive local government annual financial reports and ensure that all Montana local government entities file such reports each year.
• Objective 2 - Determine from the financial information in the annual financial reports, and from financial information regarding school districts provided by the Office of Public Instruction, which local government entities are required to be audited under the provisions of the Montana Single Audit Act and notify those entities that they are required to be audited.
• Objective 3 - Approve all local government entity audit contracts and receive all local government entity audit reports to ensure that all the local government entities required to be audited under the Montana Single Audit Act arrange for and have the audits completed within the statutorily prescribed time.
• Objective 4 - Review audit findings and recommendations, and the entities' responses or corrective action plans to ensure that the local government entities take appropriate action to correct the audit findings and adopt appropriate audit recommendations.
• Objective 5 - Refer to State agencies any audit findings relating to programs that they administer so that they are aware of the findings and can take appropriate action.
• Objective 6 - Provide technical assistance to Montana local governments in the areas of auditor selection, resolution of audit findings, legal compliance requirements, and accounting and budgetary matters.

Goal #2 - Develop and implement policies and procedures to ensure the quality of local government audits and that they meet the needs of the various report users.

• Objective 1 - Review local government audit reports and audit working papers to ensure that the audits are conducted and reported in accordance with applicable standards.
• Objective 2 - Develop and maintain a compliance supplement manual in order to provide independent auditors with current information regarding statutory and regulatory compliance requirements that apply to Montana local governments.
• Objective 3 - Act as a liaison between independent auditors conducting local government audits and state agencies.
• Objective 4 - Provide technical assistance to independent auditors conducting audits of Montana local government entities.
• Objective 5 - Refer complaints, concerns, or allegations received from the public or government agencies regarding a local government entity to the auditor for the local government for review during the audit.

Audit Review Program--Organization

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