Section 11-44E-110
Fiscal, budget, and accounting year.
The fiscal year of the city government shall begin on the first day of October and shall end on the last day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year. As used in this chapter, the term "budget year" shall mean the fiscal year for which any particular budget is adopted and in which it is administered.
(Acts 1988, No. 88-445, p. 660, §6.01.)