Fiscal Year for All State Government Units; Accounting

  1. Law
  2. Georgia Code
  3. Public Officers and Employees
  4. Powers and Duties Generally
  5. Fiscal Year for All State Government Units; Accounting

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The fiscal year for this state and for all units of the state government shall commence on July 1 and end on June 30 of each year, and all public officers of this state shall keep their official accounts in accordance therewith. The fiscal year shall be uniform for all state departments, boards, bureaus, commissions, institutions, and other agencies.

(Ga. L. 1880-81, p. 29, § 1; Code 1882, § 79a; Civil Code 1895, § 202; Civil Code 1910, § 231; Code 1933, § 89-901; Ga. L. 1937, p. 456, §§ 1, 3.)

Cross references.

- Establishment of fiscal year for counties and municipalities, § 36-81-3.

OPINIONS OF THE ATTORNEY GENERAL

The words "all public officers of this state" includes public officers of local school districts. 1957 Op. Att'y Gen. p. 114.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 484 et seq.

C.J.S.

- 85 C.J.S., Taxation, § 1831.


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