31 USC 1102: Fiscal year
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31 USC 1102: Fiscal year Text contains those laws in effect on December 20, 2024
From Title 31-MONEY AND FINANCESUBTITLE II-THE BUDGET PROCESSCHAPTER 11-THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
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§1102. Fiscal year

The fiscal year of the Treasury begins on October 1 of each year and ends on September 30 of the following year. Accounts of receipts and expenditures required under law to be published each year shall be published for the fiscal year.

( Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 908 .)

Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large)
1102 31:1020. R.S. §237; Oct. 1, 1890, ch. 1256, §9, 26 Stat. 646 ; restated July 12, 1974, Pub. L. 93–344, §501, 88 Stat. 321 .

The words "in all matters of accounts, receipts, expenditures, estimates, and appropriations" are omitted as being included in "fiscal". The word "prepared" is omitted as being included in "published". The words "as established by subsection (a) of this section" are omitted as unnecessary because of the restatement. The text of 31:1020(a)(1) and the words "beginning on October 1, 1976" are omitted as executed.


Statutory Notes and Related Subsidiaries

Fiscal Year Transition Period of July 1, 1976, Through September 30, 1976

Pub. L. 94–274, Apr. 21, 1976, 90 Stat. 383 , provided for an orderly transition to the new Oct. 1 to Sept. 30 fiscal year for particular acts by specifying how the period of July 1, 1976, through Sept. 30, 1976, was to be treated for fiscal year purposes.