Title 31 — Money and FinanceRelease 119-73
§1102 Fiscal year
Title 31 › Subtitle SUBTITLE II— - THE BUDGET PROCESS › Chapter CHAPTER 11— - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION › § 1102
Full Legal Text
Title 31, §1102
Money and Finance — Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
Historical and Revision Notes
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.
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.
Reference
Citations & Metadata
Citation
31 U.S.C. § 1102
Title 31 — Money and Finance
Last Updated
Apr 6, 2026
Release point: 119-73