The Calendar is an in-game mechanic present in Simburbia. It was added after the Optimization Update when audits were no longer able to be calculated manually. Instead, the calendar was added to calculate the day, month and year, and at the end of each month (on the 30th) it automatically calculates the audit in 0.667 seconds. There is one on the outside of the Town Hall and one in the Main Menu.
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Right now, it's August 25, 2016.
The empty calendar during the Tutorial Level.
An audit is performed on the 30th of each month. It takes 0.667 seconds to calculate.