Deliver services that support the transparency, accountability, and effective management of public funds
Review the list of important dates below, or download the Date Calculator Excel workbook which provides specific dates based on the input of your entity's fiscal year end date.
October 1 | Budgets are due to LGS (or 60 days after receipt of taxable values from DOR, whichever is later); per MCA 7-6-4003 |
November 1 | Publicly noticed on Delinquent Budget Report if not received by LGS |
December 31 |
Annual Financial Reports (AFR) and Filing Fees due to LGS; per MCA 2-7-503 |
June 30 | Delinquent AFRs are publicly noticed in newspaper and $50 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 |
March 31 |
Audit Reports are due to LGS and Single Audit Clearinghouse. Reports must be in compliance with Federal requirements A-133/Uniform Guidance; per Federal Regulations and ARM 2.4.411 |
30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGS; per MCA 2-7-515 Mail Audit Report to Newspaper; Audit Summary and Statement are Published in Newspaper; per MCA 2-7-521 |
September 30 | Delinquent Audit Reports are publicly noticed in newspaper and $50 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 |
June 30 |
Non-Federal Audit Reports are due to LGS; per MCA 2-7-503 |
30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGS; per MCA 2-7-515 Mail Audit Report to Newspaper; Audit Summary and Statement are Published in Newspaper; per MCA 2-7-521 |
December 31 | Delinquent Audit Reports are publicly noticed in newspaper and $50 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 |