State Financial Services Division

Deliver services that support the transparency, accountability, and effective management of public funds

IMPORTANT DATES FOR COUNTIES, CITIES, & TOWNS

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.

Budget Dates

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

AFR Dates

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

Federal Audit Report Dates

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

Non-Federal Audit Report Dates

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

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