MFMA Reporting Calendar 2026/27: Every Deadline Your Municipality Must Meet
MFMA reporting deadlines drive the municipal financial calendar. Miss one and you risk Auditor-General findings, National Treasury escalation, and reputational damage. The 2026/27 financial year (July 2026 to June 2027) has no shortage of fixed dates: Section 71 monthly submissions, Section 72 mid-year report, annual financial statements (AFS), annual report tabling, and budget adoption. This calendar sets out every key MFMA reporting deadline so your municipality can plan ahead and stay compliant. For the legal and regulatory context behind these dates, see our MFMA compliance requirements for 2026.
Why a Reporting Calendar Matters
South African municipalities operate under the Municipal Finance Management Act (MFMA), Act 56 of 2003, and the Municipal Budget and Reporting Regulations (MBRR). Reporting is not optional: Section 71 requires monthly in-year reports to National Treasury and the relevant provincial treasury; Section 72 requires a mid-year budget and performance assessment to be tabled in council; and the MFMA sets strict deadlines for AFS submission and annual report tabling. A single calendar that shows all MFMA reporting deadlines for the year helps the CFO, municipal manager, and mayor avoid last-minute rushes and ensures that finance, performance, and council secretariat teams are aligned. Use this 2026/27 timeline as your reference and adjust for any circulars or provincial variations that apply to your municipality.
MFMA Reporting Calendar 2026/27: Month-by-Month
The table below lists the main reporting milestones for the financial year that runs from 1 July 2026 to 30 June 2027. Section 71 deadlines are typically the 10th of the month following the reporting month; always confirm the exact date in the latest National Treasury circular.
| Month | Key MFMA reporting deadlines and activities |
|---|---|
| July 2026 | Year-end close for 2025/26; start of new financial year 2026/27. Section 71 for June 2026 due (prior year). Open 2026/27 budget in your systems; confirm chart of accounts and reporting templates. |
| August 2026 | Section 71 for July 2026 due. AFS for 2025/26 must be submitted by 31 August 2026 (within 2 months of 30 June 2026 year-end). Annual report preparation begins. |
| September 2026 | Section 71 for August 2026 due. AFS submission deadline (31 August) has passed; ensure submitted. Focus on audit engagement and annual report. |
| October 2026 | Section 71 for September 2026 due. Continue in-year monitoring. Annual performance report preparation aligned with AFS and audit. |
| November 2026 | Section 71 for October 2026 due. Annual performance report finalisation. Council and audit committee engagements as needed. |
| December 2026 | Section 71 for November 2026 due. Start Section 72 preparation for the first six months (July–December 2026). Gather revenue, expenditure, and performance data; draft mid-year assessment. |
| January 2027 | Section 72 mid-year report due by 25 January 2027. Mayor must table in council; submit to National Treasury and provincial treasury. Section 71 for December 2026 due. |
| February 2027 | Section 71 for January 2027 due. Adjustments budget preparation if recommended in Section 72. Plan for council tabling. |
| March 2027 | Section 71 for February 2027 due. Tabling of annual report (within 7 months of 30 June 2026 year-end). Adjustments budget tabled and adopted if applicable. |
| April 2027 | Section 71 for March 2027 due. Budget preparation for 2027/28: IDP alignment, revenue and expenditure estimates, capital programme. |
| May 2027 | Section 71 for April 2027 due. Finalise draft budget for 2027/28; council and community consultation; draft SDBIP. |
| June 2027 | Section 71 for May 2027 due. Budget for 2027/28 must be adopted before 1 July 2027 (start of new financial year). Year-end close preparation for 2026/27. |
Section 71 submissions are recurring and non-negotiable: each month’s data must be submitted by the prescribed date in the following month. For step-by-step guidance on content and submission, see the Section 71 monthly report guide. For the mid-year report that falls in January, see the Section 72 mid-year report guide.
Critical Fixed Dates to Lock In
- 31 August 2026 — AFS for the 2025/26 financial year must be submitted within two months of year-end (30 June 2026). Late submission is a material compliance failure.
- 25 January 2027 — Section 72 mid-year report for July–December 2026 must be tabled in council and submitted to National Treasury and the provincial treasury. The mayor tables; the accounting officer and CFO prepare.
- Within 7 months of year-end — The annual report (including the AFS and audit report) must be tabled in council. For 2025/26, that means by end of January 2027; some councils table in the first quarter (e.g. March) depending on audit finalisation and council schedules.
- Before 1 July 2027 — The budget for the 2027/28 financial year must be adopted. Most municipalities adopt in June.
Mark these in your corporate calendar and assign owners. Missing any of them will show up in the next Auditor-General report.
Tips for Staying on Track
Use a single reporting calendar. Keep one master calendar (this one or your own version) and share it with finance, performance, and the municipal manager’s office. Update it when National Treasury or your province issues new circulars.
Close the month on time. Section 71 depends on timely month-end close. If your general ledger, bank reconciliations, and revenue reconciliation are not closed by the first few days of the following month, Section 71 will be late. Build a month-end close checklist and stick to it.
Prepare Section 72 in December. Do not wait until January. By December you have five months of actuals; use that month to draft revenue and expenditure sections, gather performance information, and get the evaluation of whether an adjustments budget is needed. January should be for finalisation, sign-off, and tabling.
Start AFS preparation early. Year-end close for 2025/26 happens in July 2026; AFS are due by 31 August. That gives roughly two months. Reconcile key balances (cash, receivables, payables, assets) throughout the year so that year-end is aggregation and disclosure, not discovery. Align your chart of accounts with mSCOA and GRAP so that the AFS can be generated from the same data as your Section 71 reports.
Assign one owner per deadline. For each major deliverable (Section 71 submission, Section 72, AFS, annual report, budget), assign a single owner who is responsible for meeting the date. Escalate risks early so that the municipal manager and mayor can intervene.
Use systems that support MFMA reporting. Software that is built for municipal reporting and mSCOA reduces rework and reconciliation errors. When Section 71 and Section 72 are produced from the same source data as the general ledger, deadlines are easier to meet and the Auditor-General is more likely to find consistent, reliable information. Dolobha is designed for South African municipalities and supports Section 71, Section 72, and the disciplines that underpin MFMA compliance.
Summary
The 2026/27 MFMA reporting calendar is built around four pillars: monthly Section 71 submissions, the Section 72 mid-year report by 25 January, AFS submission within two months of year-end (31 August for 2025/26), and annual report tabling within seven months of year-end, plus budget adoption before the start of the new financial year. Keep this calendar visible, assign owners to each deadline, and treat month-end close and year-end preparation as year-round disciplines. For detailed guidance on each report type, use the Section 71 monthly report guide, the Section 72 mid-year report guide, and the MFMA compliance requirements for 2026. For municipal software that helps you meet these MFMA reporting deadlines consistently, see Dolobha.
Written by
Dolobha Team