8.36  FISCAL YEAR.
 The fiscal year of the government shall commence on the first day
 of July and end on the thirtieth day of June.  This fiscal year shall
 be used for purposes of making appropriations and of financial
 reporting and shall be uniformly adopted by all departments and
 establishments of the government.
 However, the department of workforce development may use the
 federal fiscal year instead of the fiscal year commencing on July 1.
         Section History: Early Form

 [C35, § 84-e28; C39, § 84.29; C46, 50, 54, 58, 62, 66, 71, 73,
 75, 77, 79, 81, § 8.36; 81 Acts, ch 19, § 1]
         Section History: Recent Form

 96 Acts, ch 1186, § 23
 Referred to in § 455A.19, 904.706