§ 1102. — Fiscal year.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 31USC1102]
TITLE 31--MONEY AND FINANCE
SUBTITLE II--THE BUDGET PROCESS
CHAPTER 11--THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
Sec. 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
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Revised Section Source (U.S. Code) Source (Statutes at Large)
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1102................................. 31:1020. R.S. Sec. 237; Oct. 1, 1890, ch. 1256,
Sec. 9, 26 Stat. 646; restated July 12,
1974, Pub. L. 93-344, Sec. 501, 88
Stat. 321.
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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.
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.
