2020 US Code
Title 31 - Money and Finance
Subtitle II - The Budget Process
Chapter 11 - The Budget and Fiscal, Budget, and Program Information
Sec. 1102 - Fiscal year
| 31 U.S.C. § 1102 (2020) | ||||||
| §1102. Fiscal year | ||||||
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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. |
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(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 908.) |
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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. |
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| United States Code, 2018 Edition, Supplement 2, Title 31 - MONEY AND FINANCE | ||||||
| Bills and Statutes | ||||||
| United States Code | ||||||
| Y 1.2/5: | ||||||
| Title 31 - MONEY AND FINANCE SUBTITLE II - THE BUDGET PROCESS CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION Sec. 1102 - Fiscal year |
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| section 1102 | ||||||
| 2020 | ||||||
| January 13, 2021 | ||||||
| Yes | ||||||
| standard | ||||||
| 26 Stat. 646 88 Stat. 321 90 Stat. 383 96 Stat. 908 |
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| Public Law 93-344, Public Law 94-274, Public Law 97-258 |
