AFR MEMO

AFR Templates (Excel)

• FY2024
• FY2023
• FY2022
• FY2021
• Database Ledger Load for Local Governments (for FYs2023 and previous only)

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 ACFR 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.   

• Counties, Cities and Towns
• Special Purpose Districts

Other AFR Forms

Other Accounting Resources

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.