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 LGSB (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 LGSB |
AFR Dates
| December 31 |
Annual Financial Reports (AFR) and Filing Fees due to LGSB; per MCA 2-7-503 |
| June 30 | Delinquent AFRs are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 |
Federal Audit Report Dates
| March 31 |
Audit Reports are due to LGSB and Federal Audit Clearinghouse. Reports must be in compliance with Federal Single Audit requirements and ARM 2.4.411 |
| 30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGSB; 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 $75 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 LGSB; per MCA 2-7-503 |
| 30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGSB; 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 $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 |
HELP DESK
- (406) 444-9101
- LGSBHelp@mt.gov