The Local Government Services Section (LGS) is housed within the Audit Division. LGS serves as a consulting and fiscal advisory group to all governmental agencies and subdivisions, and provides an array of services including, but not limited to, financial forecasts, GAAP conversion assistance, annual financial report processing, record reconstruction and reconciliation, fiscal watch or emergency assistance, and financial management training for elected officials. Publications such as accounting manuals and policy bulletins are distributed to assist local governments in performing their duties and to keep them up to date on their legal requirements