---
title: O.C.G.A. § 45-6-2. Fiscal year for all state government units; accounting.
collection: code
id: 45-6-2
cite_as: O.C.G.A. § 45-6-2 (2025)
canonical_url: https://georgiacommons.org/code/45-6-2
md_url: https://georgiacommons.org/code/45-6-2.md
text_url: https://georgiacommons.org/code/45-6-2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-2016-pdf.pdf?sfvrsn=cde47f8a_0#page=99
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/45-6.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PUBLIC OFFICERS AND EMPLOYEES / POWERS AND DUTIES GENERALLY
---

# O.C.G.A. § 45-6-2. Fiscal year for all state government units; accounting.

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.

## History

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.