2014 US Code
Title 31 - Money and Finance (Sections 101 - 9704)
Subtitle II - The Budget Process (Sections 1101 - 1558)
Chapter 11 - The Budget and Fiscal, Budget, and Program Information (Sections 1101 - 1125)
Sec. 1102 - Fiscal year
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 31 - MONEY AND FINANCE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 31 - MONEY AND FINANCE SUBTITLE II - THE BUDGET PROCESS CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION Sec. 1102 - Fiscal year |
| Contains | section 1102 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 908. |
| Statutes at Large References | 26 Stat. 646 88 Stat. 321 90 Stat. 383 96 Stat. 908 |
| Public and Private Laws | Public Law 93-344, Public Law 94-274, Public Law 97-258 |
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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.)
| Revised Section | Source (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.
FISCAL YEAR TRANSITION PERIOD OF JULY 1, 1976, THROUGH SEPTEMBER 30, 1976Pub. 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.
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