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IMPORTANT DATES FOR SPECIAL PURPOSE DISTRICTS
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.
AFR Dates
| 6 Months After FYE |
Annual Financial Reports (AFR) and Filing Fees due to LGS; per MCA 2-7-503 |
| 60 Days After AFR Due Date | 60-day "Grace Period" ends for AFR and Filing Fee submittals - monetary penalties assessed on monthly basis until AFR submitted; per MCA 2-7-517 |
| 180 Days After AFR Due Date | 180-day "Grace Period" ends for AFR submittals - 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
| 9 Months After FYE |
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 Statement is Published in Newspaper; per MCA 2-7-521 |
| 180 Days After Audit Report Due | Delinquent Audit Reports are publicly noticed in newspaper and $50 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 |
Non-Federal Audit Report Dates
| 12 Months After FYE |
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 Statement is Published in Newspaper; per MCA 2-7-521 |
| 180 Days After Audit Report Due | Delinquent Audit Reports are publicly noticed in newspaper and $50 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 |
HELP DESK
- (406) 444-9101
- LGSPortalRegistration@mt.gov