Section 1-3-4

Fiscal year of state.

The fiscal year of the government shall commence on the first day of October and end on the thirtieth day of September. This fiscal year shall be used for purposes of making appropriations and of financial reporting and shall be uniformly adopted by all departments, institutions, bureaus, boards, commissions and other state agencies.

(Code 1852, §371; Code 1867, §424; Code 1876, §355; Code 1886, §112; Code 1896, §2011; Code 1907, §614; Code 1923, §822; Acts 1932, Ex. Sess., No. 37, p. 35; Code 1940, T. 1, §13.)