The data in this report are presented by fiscal year. Throughout this report, the fiscal year is identified by the last two digits of the year, with the exception of fiscal year 2000. For example, fiscal year 1990 is shown as FY 90; fiscal year 2000 is shown as FY 2000.
In most states the fiscal year starts on July 1 and ends on June 30. Exceptions to this accounting practice are: Alabama, whose fiscal year ends on September 30; Colorado, whose fiscal year ended December 31 prior to FY 94; Nebraska and Texas whose fiscal year ends August 31; and the city of Chicago where the fiscal year ended on August 31 prior to FY 2000. Data for states that have fiscal years different from July 1 to June 30 have not been adjusted for varying accounting practices.
