31 U.S.C. § 1102

Current through P.L. 117-57 (published on www.congress.gov on 11/12/2021)
Section 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.

31 U.S.C. § 1102

Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 908.

Revised SectionSource (U.S. Code)Source (Statutes at Large)
110231:1020.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.

"appropriations" means appropriated amounts and includes, in appropriate context-(A) funds;(B) authority to make obligations by contract before appropriations; and(C) other authority making amounts available for obligation or expenditure.