Meaning of fiscal year
A twelvemonth period selected for Accounting purposes. The fiscal year for most agencies of the U.S. Government begins on the first day of October and ends on the thirtieth day of September of the following Calendar Year. The fiscal year is designated by the calendar year in which it ends. For example, Fiscal Year 2000 began 01 October 1999 and ended 30 September 2000. The fiscal year for contractors may begin at any time selected, but must encompass a full twelve-month period.
Source: http://www.sceaonline.org/prof_dev/CEBoK-Glossary.xls
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