The Finance category of the factbook provides mainly fiscal year reporting data. These data are recorded from July 1 through June 30 of the next year.
Fiscal Year - A twelve-month period running from July 1st through the following June 30th.
Educational and General (E&G) - Budget entities which provide instructional programs leading to formal degrees; research for solving problems; and for public service programs.
AICPA - American Institute of Certified Public Accountants
GASB - Governmental Accounting Standards Board

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