An inaugural committee shall file the prescribed reports of contributions and expenditures as follows:

1. Not later than March 15 immediately following the inauguration for all contributions and expenditures made prior to the preceding March 1;

2. Not later than July 15 of the inauguration year complete through June 30;

3. Not later than the following January 15 complete through December 31; and

4. Not later than January 15 complete through December 31 and annually thereafter until a final report is filed.