Important Dates - Local Government Services Bureau
Important Dates
Local Government Services has compiled a list of pertinent reporting dates for local government entities to reference. Please click the links below to be directed to important dates based on your entity type. Use the Important Dates Calculator below to provide important dates based on the input of your entity's fiscal year end date.
Important Dates Calculator (use for FYE dates)
| Date | Description | Type |
|---|---|---|
| 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 |
Budget |
| November 1 | Publicly noticed on Delinquent Budget Report if not received by LGSB | Budget |
| December 31 |
Annual Financial Reports (AFR) and Filing Fees due to LGSB; per MCA 2-7-503 |
Annual Financial Reports |
| June 30 | Delinquent AFRs are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 | Annual Financial Reports |
| 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 |
Federal Audit Report |
| 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 |
Federal Audit Report |
| September 30 | Delinquent Audit Reports are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 | Federal Audit Report |
| June 30 |
Non-Federal Audit Reports are due to LGSB; per MCA 2-7-503 |
Non-Federal Audit Report |
| 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 |
Non-Federal Audit Report |
| December 31 | 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 |
| Date | Description | Type |
|---|---|---|
| 6 Months After FYE |
Annual Financial Reports (AFR) and Filing Fees due to LGSB; per MCA 2-7-503 |
Annual Financial Reports |
| 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 | Annual Financial Reports |
| 180 Days After AFR Due Date | 180-day "Grace Period" ends for AFR submittals - Delinquent AFRs are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.403 | Annual Financial Reports |
| 9 Months After FYE |
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 |
Federal Audit Report |
| 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 Statement is Published in Newspaper; per MCA 2-7-521 |
Federal Audit Report |
| 180 Days After Audit Report Due | Delinquent Audit Reports are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 | Federal Audit Report |
| 12 Months After FYE |
Non-Federal Audit Reports are due to LGSB; per MCA 2-7-503 |
Non-Federal Audit Report |
| 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 |
Non-Federal Audit Report |
| 180 Days After Audit Report Due | Delinquent Audit Reports are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 | Non-Federal Audit Report |
| Date | Description | Type |
|---|---|---|
| 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 |
Federal Audit Report |
| 30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGSB and OPI; per MCA 2-7-515 Mail Audit Report to Newspaper; Audit Statement is Published in Newspaper; per MCA 2-7-521 |
Federal Audit Report |
| September 30 | Delinquent Audit Reports are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 | Federal Audit Report |
| June 30 |
Non-Federal Audit Reports are due to LGSB; per MCA 2-7-503 |
Non-Federal Audit Report |
| 30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGSB and OPI; per MCA 2-7-515 Mail Audit Report to Newspaper; Audit Statement is Published in Newspaper; per MCA 2-7-521 |
Non-Federal Audit Report |
| December 31 | Delinquent Audit Reports are publicly noticed in newspaper and $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 | Non-Federal Audit Report |