Which pair correctly describes the interim report due dates for private and public cases?

• A. Private: June 1; Public: December 1
• B. Private: December 1; Public: June 1
• C. Private: March 1; Public: September 1
• D. Private: May 1; Public: November 1

Answer: (A)

Interim reports are timed to fit the different operating cycles of private versus public self-insured entities. For private plans, the mid-year snapshot is filed on June 1, giving a convenient point to update financials and reserves for the first half of the year. Public agencies, with budgeting and auditing practices that run through the end of the calendar year and into the new fiscal cycle, file on December 1 to capture a fuller view of the prior year and align with their annual reporting timeline. Because the standard schedule uses June 1 for private and December 1 for public, that pairing best matches how each type of entity plans, allocates resources, and completes audits. The other date pairings would disrupt those established cycles and are not used.