Title 31 — Money and Finance
Chapter 11 — The Budget and Fiscal, Budget, and Program Information
§ 1102. Fiscal year
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 97–258 · 96 Stat. 908
Enacted · 31 U.S.C. § 1102
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 908.)
Source evidence
Code source credit
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 908.)
0 of 1 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| 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 ” 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, , 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 , through , was to be treated for fiscal year purposes.
Credits
(Pub. L. 97–258, , 96 Stat. 908.)