35-102. Fiscal year A. The fiscal year of the state and for the expenditure of appropriations shall commence July 1 each year. Accounts or annual reports of state officials required by law to be published, shall be prepared and published for the fiscal year as established by this section. B. The fiscal year beginning July 1, 1955, shall be known as the forty-fourth fiscal year and thereafter each fiscal year shall be designated in progressive numerical sequence.
Arizona Legal Code
§ 35.102
Source: https://www.azleg.gov/ars/35/00102.htm· Version 2026