Fiscal year

75-3002. Fiscal year. The fiscal year in this state shall commence on the first day of July in each year, and close on the thirtieth day of June next succeeding. History: L. 1879, ch. 166, § 125; March 20; R.S. 1923, 75-3002. Source or prior law: L. 1865, ch. 68, § 5; G.S. 1868, ch. 102, § 83; L. 1877, ch. 180, § 4. CASE ANNOTATIONS 1. County commissioners have no power to change "fiscal year." Bank v. Reilly, 97 Kan. 817, 821, 156 P. 747. 2. "Fiscal year" defined; what it embraces. Bank v. Reilly, 97 Kan. 817, 821, 156 P. 747. 3. Expenditure cannot be legally made from appropriation after its expiration date. Hyre v. Sullivan, 171 Kan. 309, 311, 232 P.2d 474. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026