Us Code § 1102 - Fiscal year
Full text of Us Code United States Code § 1102 — Fiscal year, with citation guidance and answers to common questions.
§ 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.)
| 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.
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.
About This Section
31 U.S.C. § 1102 is part of Title 31 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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