The fiscal year of each city of the first class and of any public utility of a city of the first class commences on October 1 and extends through the following September 30 except as provided in the Municipal Proprietary Function Act.
Fiscal year, commencement.
Neb. Rev. Stat. § 16-701 — under CITIES OF THE FIRST CLASS.
Neb. Rev. Stat. § 16-701