AFR MEMO

AFR Templates (Excel)

Counties, Cities and Towns

• FY2022
• FY2021
• Database Ledger Load for Local Governments

Special Purpose Districts
Fire Department Relief Associations

Alternate AFR Option

• Annual Financial Statements In-Lieu-of-AFR Checklist
• Audit Report Submittal In-Lieu-of-AFR Recommended Format

Standalone Filing Fee Calculation Form (Excel)
(Note: this form is used if not submitting on the standard template)

• Counties, Cities and Towns
• Special Purpose Districts

Other AFR Forms

Determination of Component Unit (Excel)
GASB 87-LGs Lease Inventory
Major Fund Calculator
Net Pension Liability-GASB 68 Worksheet
OPEB Adjustment Calculation-Subsequent Year
SEFA Template
Year-End Procedures Checklist (PDF)

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Other Accounting Resources

Accounting Manual (PDF)
BARS Chart of Accounts 
County Collection Manual (PDF)
Region Assistance Contact Information

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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.

SGFRF Application
Standard Contract Amendment Form
SGFRF Auditors Report
SGFRF Schedule of Capital Assets and Long-Term Obligations