Columbia Fiscal year ordinance (§ 2-2)
Chapter 2: Administration · Article I. In General
(a) The fiscal year of the city shall begin on the first day of October and end on the last day of September of each year. The fiscal year shall constitute the budget and accounting year.
(b) As used in this section, the term "budget year" shall mean the fiscal year for which any particular budget is adopted and in which it is administered.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 2-2
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.