A fiscal year (or financial year, or sometimes budget year) is the period used by governments for accounting and budget purposes, which varies between countries. It is also used for financial reporting by business and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis, but generally do not require the reporting period to align with the calendar year (1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxation, such as income tax. Many annual government fees—such as Council rates, licence fees, etc.—are also levied on a fiscal year basis, while others are charged on an anniversary basis.
The "fiscal year end" (FYE) is the date that marks the end of the fiscal year. Some companies—such as Cisco Systems—end their fiscal year on the same day of the week each year, e.g. the day that is closest to a particular date (for example, the Friday closest to 31 December). Under such a system, some fiscal years will have 52 weeks and others 53 weeks.
The calendar year is used as the fiscal year by about 65% of publicly traded companies in the United States and for a majority of large corporations in the UK and elsewhere, with notable exceptions being in Australia, New Zealand and Japan.
Many universities have a fiscal year which ends during the summer to align the fiscal year with the academic year (and, in some cases involving public universities, with the state government's fiscal year), and because the university is normally less busy during the summer months. In the northern hemisphere this is July to the next June. In the southern hemisphere this is calendar year, January to December. Some media/communication-based organizations use a broadcast calendar as the basis for their fiscal year.
The fiscal year is usually denoted by the calendar year in which it ends, so United States federal government spending incurred on 14 November 2019 would belong to fiscal year 2020, operating on a fiscal calendar of October–September.
|Republic of Ireland|
|United Arab Emirates|
|United Kingdom||personal||6 April|
The fiscal year for individuals and entities to report and pay income taxes is often known as the taxpayer's tax year or taxable year. Taxpayers in many jurisdictions may choose their tax year. Some federal countries, such as Canada and Switzerland, require the provincial or cantonal tax year to align with the federal year. In the United States, most states retained a 30 June fiscal year-end date when the federal government switched to 30 September in 1976. Nearly all jurisdictions require that the tax year be 12 months or 52/53 weeks. However, short years are permitted as the first year or when changing tax years.
Most countries require all individuals to pay income tax based on the calendar year. Significant exceptions include:
Many jurisdictions require that the tax year conform to the taxpayer's fiscal year for financial reporting. The United States is a notable exception: taxpayers may choose any tax year, but must keep books and records for such year.
In some jurisdictions, particularly those that permit tax consolidation, companies that are part of a group of businesses must use nearly the same fiscal year (differences of up to three months are permitted in some jurisdictions, such as the U.S. and Japan), with consolidating entries to adjust for transactions between units with different fiscal years, so the same resources will not be counted more than once or not at all.
In Afghanistan, the fiscal year was recently changed from 1 Hamal – 29 Hoot (21 March – 20 March) to 1 Jadi – 30 Qaus (21 December – 20 December). The fiscal year runs with the Afghan or Solar Hijri calendar, because of the differing cycle of leap years in the Gregorian and Afghan calendars, there can be slight differences in the start date of fiscal (and calendar) years. As shown in the chart below, leap years will coincide in 2020 and 2024 but will desynchronize with the Gregorian calendar having a leap year in 2028 as opposed to the Afghan calendar's leap year of 2029.
Correspondence of Solar Hijri and Gregorian calendars (Solar Hijri leap years are marked *)
|Solar Hijri year||Gregorian year||Solar Hijri year||Gregorian year|
|1||1354*||21 March 1975 – 20 March 1976||1387*||20 March 2008 – 20 March 2009|
|2||1355||21 March 1976 – 20 March 1977||1388||21 March 2009 – 20 March 2010|
|3||1356||21 March 1977 – 20 March 1978||1389||21 March 2010 – 20 March 2011|
|4||1357||21 March 1978 – 20 March 1979||1390||21 March 2011 – 19 March 2012|
|5||1358*||21 March 1979 – 20 March 1980||1391*||20 March 2012 – 20 March 2013|
|6||1359||21 March 1980 – 20 March 1981||1392||21 March 2013 – 20 March 2014|
|7||1360||21 March 1981 – 20 March 1982||1393||21 March 2014 – 20 March 2015|
|8||1361||21 March 1982 – 20 March 1983||1394||21 March 2015 – 19 March 2016|
|9||1362*||21 March 1983 – 20 March 1984||1395*||20 March 2016 – 20 March 2017|
|10||1363||21 March 1984 – 20 March 1985||1396||21 March 2017 – 20 March 2018|
|11||1364||21 March 1985 – 20 March 1986||1397||21 March 2018 – 20 March 2019|
|12||1365||21 March 1986 – 20 March 1987||1398||21 March 2019 – 19 March 2020|
|13||1366*||21 March 1987 – 20 March 1988||1399*||20 March 2020 – 20 March 2021|
|14||1367||21 March 1988 – 20 March 1989||1400||21 March 2021 – 20 March 2022|
|15||1368||21 March 1989 – 20 March 1990||1401||21 March 2022 – 20 March 2023|
|16||1369||21 March 1990 – 20 March 1991||1402||21 March 2023 – 19 March 2024|
|17||1370*||21 March 1991 – 20 March 1992||1403*||20 March 2024 – 20 March 2025|
|18||1371||21 March 1992 – 20 March 1993||1404||21 March 2025 – 20 March 2026|
|19||1372||21 March 1993 – 20 March 1994||1405||21 March 2026 – 20 March 2027|
|20||1373||21 March 1994 – 20 March 1995||1406||21 March 2027 – 19 March 2028|
|21||1374||21 March 1995 – 19 March 1996||1407||20 March 2028 – 19 March 2029|
|22||1375*||20 March 1996 – 20 March 1997||1408*||20 March 2029 – 20 March 2030|
|23||1376||21 March 1997 – 20 March 1998||1409||21 March 2030 – 20 March 2031|
|24||1377||21 March 1998 – 20 March 1999||1410||21 March 2031 – 19 March 2032|
|25||1378||21 March 1999 – 19 March 2000||1411||20 March 2032 – 19 March 2033|
|26||1379*||20 March 2000 – 20 March 2001||1412*||20 March 2033 – 20 March 2034|
|27||1380||21 March 2001 – 20 March 2002||1413||21 March 2034 – 20 March 2035|
|28||1381||21 March 2002 – 20 March 2003||1414||21 March 2035 – 19 March 2036|
|29||1382||21 March 2003 – 19 March 2004||1415||20 March 2036 – 19 March 2037|
|30||1383*||20 March 2004 – 20 March 2005||1416*||20 March 2037 – 20 March 2038|
|31||1384||21 March 2005 – 20 March 2006||1417||21 March 2038 – 20 March 2039|
|32||1385||21 March 2006 – 20 March 2007||1418||21 March 2039 – 19 March 2040|
|33||1386||21 March 2007 – 19 March 2008||1419||20 March 2040 – 19 March 2041|
In Australia, a fiscal year is commonly called a "financial year" (FY) and starts on 1 July and ends on the next 30 June. Financial years are designated by the calendar year of the second half of the period. For example, financial year 2017 is the 12-month period ending on 30 June 2017 and can be referred to as FY2016/17. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises. Business enterprises may opt to use a financial year that ends at the end of a week (e.g., 52 or 53 weeks in length, and therefore is not exactly one calendar year in length), or opt for its financial year to end on a date that matches the reporting cycle of its foreign parent. All entities within the one group must use the same financial year.
For government accounting and budget purposes, pre-Federation colonies changed the financial year from the calendar year to a year ending 30 June on the following dates: Victoria changed in 1870, South Australia in 1874, Queensland in 1875, Western Australia in 1892, New South Wales in 1895 and Tasmania in 1904. The Commonwealth adopted the near-ubiquitous financial year standard since its inception in 1901. The reason given for the change was for convenience, as Parliament typically sits during May and June, while it was difficult for it to meet in November and December to pass a budget.
The Financial year is split into the following four quarters 
|Quarter 1||1 Jul – 30 Sep|
|Quarter 2||1 Oct – 31 Dec|
|Quarter 3||1 Jan – 31 Mar|
|Quarter 4||1 Apr – 30 Jun|
In Austria the fiscal year is the calendar year, 1 January to 31 December.
In Bangladesh, the fiscal year is 1 July to the next 30 June.
In Belarus, the fiscal year is the calendar year, 1 January to 31 December.
In Brazil, the fiscal year is the calendar year, 1 January to 31 December.
In Canada, the government's financial year is 1 April to 31 March.
(Q1 1 April - 30 June, Q2 1 July - 30 Sept, Q3 1 Oct - 31 Dec and Q4 1 Jan - 31 Mar)
For individual taxpayers, the fiscal year is the calendar year, 1 January to 31 December.
In China, the fiscal year for all entities is the calendar year, 1 January to 31 December, and applies to the tax year, statutory year, and planning year.
In Colombia, the fiscal year is the calendar year, 1 January to 31 December.
In Costa Rica, the fiscal year is 1 October to 30 September.
In the Arab Republic of Egypt, the fiscal year is 1 July to 30 June.
In France, the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911.
In Greece, the fiscal year is the calendar year, 1 January to 31 December.
In Hong Kong, the government's financial year runs from 1 April to 31 March.
Companies following the Indian Depositary Receipt (IDR) are given freedom to choose their financial year. For example, Standard Chartered's IDR follows the UK calendar despite being listed in India. Companies following Indian fiscal year get to know their economical health on 31 March of every Indian financial or fiscal year.
The current fiscal year was adopted by the colonial British government in 1867 to align India's financial year with that of the British Empire. Prior to 1867, India followed a fiscal year that ran from 1 May to 30 April.
In 1984, the LK Jha committee recommended adopting a fiscal year that ran from 1 January to 31 December. However, this proposal was not adopted by the government fearing possible issues during the transition period. A panel set up by the NITI Aayog in July 2016, recommended starting the next fiscal year from 1 January to 31 December after the end of the current five-year plan.
In Indonesia, the fiscal year is the calendar year, 1 January to 31 December.
Until 2001, the fiscal year in Ireland was the year ending 5 April, as in the United Kingdom. From 2002, to coincide with the introduction of the euro, it was changed to the calendar year, 1 January to 31 December. The 2001 tax year was nine months, from April to December.
In Israel, the fiscal year is the calendar year, 1 January to 31 December.
In Italy, the fiscal year is the calendar year, 1 January to 31 December. It was changed in 1965, before which it was 1 July to 30 June.
In Japan, the government's financial year is from 1 April to 31 March. The fiscal year is represented by the calendar year in which the period begins, followed by the word nendo (年度); for example the fiscal year from 1 April 2018 to 31 March 2019 is called 2018–nendo.
In Macau, the government's financial year is 1 January to 31 December.
In Mexico, the fiscal year is the calendar year, 1 January to 31 December.
In New Zealand, the government's fiscal and financial reporting year is 1 July to the next 30 June and applies also to the budget. The company and personal financial year is 1 April to 31 March and applies to company and personal income tax.
The Pakistani government's fiscal year is 1 July of the previous calendar year and concludes on 30 June. Private companies are free to observe their own accounting year, which may not be the same as government's fiscal year.
In Portugal, the fiscal year is the calendar year, 1 January to 31 December.
In Qatar, the fiscal year is from 1 January to 31 December.
In Romania, the fiscal year is the calendar year, 1 January to 31 December.
In Russia, the fiscal year is the calendar year, 1 January to 31 December.
The fiscal year for the calculation of personal income taxes is 1 January to 31 December.
Corporations and organisations are permitted to select any date as the end of each fiscal year, as long as this date remains constant.
In South Africa, the fiscal year for the Government of South Africa is 1 April to 31 March.
The year of assessment for individuals covers twelve months, 1 March to the final day of February the following year. The Act also provides for certain classes of taxpayers to have a year of assessment ending on a day other than the last day of February. Companies are permitted to have a tax year ending on a date that coincides with their financial year. Many older companies still use a tax year that runs from 1 July to 30 June, inherited from the British system. A common practice for newer companies is to run their tax year from 1 March to the final day of February following, to synchronize with the tax year for individuals.
In South Korea, the fiscal year is the calendar year, 1 January to 31 December.
In Spain, the fiscal year is the calendar year, 1 January to 31 December.
In Sweden, the fiscal year for individuals is the calendar year, 1 January to 31 December.
The fiscal year for an organisation is typically one of the following:
In Switzerland, the fiscal year is the calendar year, 1 January to 31 December.
In Taiwan, the fiscal year is the calendar year, 1 January to 31 December. However, an enterprise may elect to adopt a special fiscal year at the time it is established and can request approval from the tax authorities to change its fiscal year.
In Thailand, the government's fiscal year (FY) is 1 October to 30 September of the following year. For individual taxpayers it is the calendar year, 1 January to 31 December.
In Ukraine, the fiscal year is the calendar year, 1 January to 31 December.
In the United Arab Emirates, the fiscal year is the calendar year, 1 January to 31 December.
In the United Kingdom, the financial year runs from 1 April to 31 March for the purposes of government financial statements. For personal tax purposes the fiscal year starts on 6 April and ends on 5 April of the next calendar year.
Although United Kingdom corporation tax is charged by reference to the government's financial year, companies can adopt any year as their accounting year: if there is a change in tax rate, the taxable profit is apportioned to financial years on a time basis.
A number of major corporations that were once government-owned, such as BT Group and the National Grid, continue to use the government's financial year, which ends on the last day of March, as they have found no reason to change since privatisation.
The 5 April year end for personal tax and benefits reflects the old ecclesiastical calendar, with New Year falling on 25 March (Lady Day), the difference being accounted for by the eleven days "missed out" when Great Britain converted from the Julian Calendar to the Gregorian Calendar in September 1752 (the British tax authorities, and landlords were unwilling to lose 11 days of tax and rent revenue, so under provision 6 (Times of Payment of Rents, Annuities, &c.) of the Calendar (New Style) Act 1750, the 1752–53 tax year was extended by 11 days). From 1753 until 1799, the tax year in Great Britain began on 5 April, which was the "old style" new year of 25 March. A 12th skipped Julian leap day in 1800 changed its start to 6 April. It was not changed when a 13th Julian leap day was skipped in 1900, so the start of the personal tax year in the United Kingdom is still 6 April.
The United States federal government's fiscal year is the 12-month period beginning 1 October and ending 30 September the following year. The identification of a fiscal year is the calendar year in which it ends; thus, the current fiscal year is 2019, often written as "FY2019" or "FY19", which began on 1 October 2018 and will end on 30 September 2019.
Prior to 1976, the fiscal year began on 1 July and ended on 30 June. The Congressional Budget and Impoundment Control Act of 1974 made the change to allow Congress more time to arrive at a budget each year, and provided for what is known as the "transitional quarter" from 1 July 1976 to 30 September 1976. An earlier shift in the federal government's fiscal year was made in 1843, shifting the fiscal year from a calendar year to one starting on 1 July.
For example, the United States government fiscal year for 2019 is:
State governments set their own fiscal year. Forty-six of the fifty states set their fiscal year to end on 30 June. Four states have fiscal years that end on a different date:
Among the inhabited territories of the United States, most align with the federal fiscal year, ending on 30 September. These include American Samoa, Guam, the Northern Mariana Islands and the U.S. Virgin Islands. Puerto Rico is the exception, with its fiscal year ending on 30 June.
The tax year for a business is governed by the fiscal year it chooses. A business may choose any consistent fiscal year that it wants; however, for seasonal businesses such as farming and retail, a good account practice is to end the fiscal year shortly after the highest revenue time of year. Consequently, most large agriculture companies end their fiscal years after the harvest season, and most retailers end their fiscal years shortly after the Christmas shopping season.
An accounting period, in bookkeeping, is the period with reference to which accounting books of any entity are prepared.
It is the period for which books are balanced and the financial statements are prepared. Generally, the accounting period consists of 12 months. However the beginning of the accounting period differs according to the jurisdiction. For example, one entity may follow the regular calendar year, i.e. January to December as the accounting year, while another entity may follow April to March as the accounting period.
The International Financial Reporting Standards allow a period of 52 weeks as an accounting period instead of a proper year. This method is known as the 4-4-5 calendar in British and Commonwealth usage and the 52–53-week fiscal year in the United States. In the United States the method is permitted by generally accepted accounting principles, as well as by US Internal Revenue Code Regulation 1.441-2 (IRS Publication 538).In some of the ERP tools there are more than 12 accounting periods in a financial year. They put one accounting period as "Year Open" period where all the carried over balances from last financial year are cleared and one period as "Year Close" where all the transactions for closed for the same financial year. Accounting is an art of recording classifying and summarising the financial positions of the company. It is done by the accountant.Appropriations bill (United States)
In the United States Congress, an appropriations bill is legislation to appropriate federal funds to specific federal government departments, agencies and programs. The money provides funding for operations, personnel, equipment and activities. Regular appropriations bills are passed annually, with the funding they provide covering one fiscal year. The fiscal year is the accounting period of the federal government, which runs from October 1 to September 30 of the following year. Appropriations bills are under the jurisdiction of the United States House Committee on Appropriations and the United States Senate Committee on Appropriations. Both Committees have twelve matching subcommittees, each tasked with working on one of the twelve annual regular appropriations bills.
There are three types of appropriations bills: regular appropriations bills, continuing resolutions, and supplemental appropriations bills. Regular appropriations bills are the twelve standard bills that cover the funding for the federal government for one fiscal year and that are supposed to be enacted into law by October 1. If Congress has not enacted the regular appropriations bills by the time, it may pass a continuing resolution, which generally continues the pre-existing appropriations at the same levels as the previous fiscal year (or with minor modifications) for a set amount of time. If Congress fails to pass an appropriation bill or a continuing resolution, or if the President vetoes a passed bill, it may result in a government shutdown. The third type of appropriations bills are supplemental appropriations bills, which add additional funding above and beyond what was originally appropriated at the beginning of the fiscal year. Supplemental appropriations bills can be used for things like disaster relief.
Appropriations bills are one part of a larger United States budget and spending process. They are preceded in that process by the president's budget proposal, congressional budget resolutions, and the 302(b) allocation. Article I, section 9, clause 7 of the U.S. Constitution states that "No money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law..." This is what gives Congress the power to make these appropriations. The President, however, still has the power to veto appropriations bills. However, the President does not have line-item veto authority so that he must either sign the entire bill into law or veto it.Arcade game
An arcade game or coin-op is a coin-operated entertainment machine typically installed in public businesses such as restaurants, bars and amusement arcades. Most arcade games are video games, pinball machines, electro-mechanical games, redemption games or merchandisers. While exact dates are debated, the golden age of arcade video games is usually defined as a period beginning sometime in the late 1970s and ending sometime in the mid-1980s. Excluding a brief resurgence in the early 1990s, the arcade industry subsequently declined in the Western hemisphere as competing home video game consoles such as the Sony PlayStation and Microsoft Xbox increased in their graphics and game-play capability and decreased in cost.Austin Police Department
Austin Police Department (APD) is the principal law enforcement agency serving Austin, Texas, United States. As of Fiscal Year 2010, the agency had an annual budget of more than $402 million and employed around 2,646 personnel, including approximately 1,600 officers. Brian Manley was named interim chief effective December 1, 2016.Budget of the United Kingdom
The Autumn Budget of the British Government is an annual budget set by HM Treasury for the following financial year, with the revenues to be gathered by HM Revenue and Customs and the expenditures of the public sector, in compliance with government policy. The budget is one of two statements given by the Chancellor of the Exchequer, with the Spring Statement being given the following year.
Budgets are usually set once every year and are announced in the House of Commons by the Chancellor of the Exchequer. The 2017 budget took place on Wednesday 22 November 2017, and the Chancellor presented the 2018 budget on Monday 29 October 2018. Since 2017 the United Kingdom budget has taken place in the Autumn in order to allow major tax changes to occur annually, well before the start of the fiscal year.Continuing resolution
In the United States, a continuing resolution (often abbreviated to CR) is a type of appropriations legislation. An appropriations bill is a bill that appropriates (gives to, sets aside for) money to specific federal government departments, agencies, and programs. The money provides funding for operations, personnel, equipment, and activities. Regular appropriations bills are passed annually, with the funding they provide covering one fiscal year. The fiscal year is the accounting period of the federal government, which runs from October 1 to September 30 of the following year. When Congress and the president fail to agree on and pass one or more of the regular appropriations bills, a continuing resolution can be passed instead. A continuing resolution continues the pre-existing appropriations at the same levels as the previous fiscal year (or with minor modifications) for a set amount of time. Continuing resolutions typically provide funding at a rate or formula based on the previous year's funding. The funding extends until a specific date or regular appropriations bills are passed, whichever comes first. There can be some changes to some of the accounts in a continuing resolution. The continuing resolution takes the form of a joint resolution, and may provide bridging funding for existing federal programs at current, reduced, or expanded levels.Federal tax revenue by state
This is a table of the total federal tax revenue by state collected by the U.S. Internal Revenue Service.
Gross Collections indicates the total federal tax revenue collected by the IRS from each U.S. state, the District of Columbia, and the Puerto Rico. The figure includes all Individual federal taxes and Corporate Federal Taxes income taxes, payroll taxes, estate taxes, gift taxes, and excise taxes. This table does not include federal tax revenue data from U.S. Armed Forces personnel stationed overseas, U.S. territories other than Puerto Rico, and U.S. citizens and legal residents living abroad, even though they may be required to pay federal taxes.Illinois Zephyr and Carl Sandburg
The Illinois Zephyr and Carl Sandburg are a pair of 258-mile (415 km) passenger trains operated by Amtrak that run between Chicago and Quincy, Illinois. The trains are a part of the Illinois Service rail network and are partially funded by the Illinois Department of Transportation. Between Chicago and Galesburg, Illinois, the services share the BNSF, (ex-CB&Q main line) with the California Zephyr and Southwest Chief. The Galesburg to Quincy section (ex-CB&Q Quincy/Hannibal branch) is only served by the Illinois Zephyr and the Carl Sandburg. Started in November 1971, the Illinois Zephyr is the "longest continuously operated state-sponsored train." The Carl Sandburg was added as a second daily round trip in 2006.
During fiscal year 2015, both the Illinois Zephyr and Carl Sandburg carried a combined 208,961 passengers, a 2.8% decrease over fiscal year 2014. The two trains had a total revenue of $5,287,029 in fiscal year 2015, a 4.2% decrease over fiscal year 2014.Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.
The IRS originated with the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax, which was to raise funds for the American Civil War. The temporary measure provided over a fifth of the Union's war expenses and was allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitution was ratified authorizing Congress to impose a tax on income, and the Bureau of Internal Revenue was established. In 1953, the agency was renamed the Internal Revenue Service.
Though the IRS brings in most of the revenue needed to fund the federal government, its resources have been cut year after year. In 2016 the American College of Tax Counsel wrote to the Congressional leadership stating, "We have watched the agency struggle with significant decreases in funding that have caused staffing and morale issues. In our practices, we have seen the negative impact this has had on our clients, the taxpayers."In the 2017 fiscal year, the IRS processed more than 245 million returns and collected more than $3.4 trillion in gross revenue, spending 34¢ for every $100 it collected.On June 28, 2018, Bloomberg News wrote, "The agency has been reeling from budget cuts. The current budget of $11.43 billion is less than in fiscal 2008, and the IRS pared about 15 percent of its workforce over the past five years. The enforcement staff has plunged by more than 25 percent since 2010."In the 2018 fiscal year, the U.S. federal government spent $779 billion more than it brought in. It's estimated that in fiscal year 2019 the loss will be close to $1 trillion. In fiscal year 2019 the IRS plans to cut an additional 2,200 employees.Michigan Services
Michigan Services are three Amtrak passenger rail routes connecting Chicago, Illinois with the Michigan cities of Grand Rapids, Port Huron, and Detroit, and stations en route. The group is a component of the Midwest Regional Rail Initiative.
The Michigan Services routes are:
Blue Water (364/365): Chicago to Port Huron, Michigan
Pere Marquette (370/371): Chicago to Grand Rapids, Michigan
Wolverine (350/351/352/353/354/355): Chicago to Pontiac, MichiganThe routes carried 804,697 passengers during fiscal year 2013.Up until fiscal year 2014, the State of Michigan only subsidized the operations of the Pere Marquette and Blue Water at a cost of $8 million in fiscal year 2014. Starting fiscal year 2014, the state took on the costs of operations for the Wolverine pushing the state subsidy to $25 million.Military of Saint Lucia
No regular military force; the Special Service Unit, and the Coast Guard, are both under the command of the Royal Saint Lucia Police.Manpower available for military service:
Males age 16-49: 41,414 (2010 est.)Manpower fit for military service:
Males age 16-49: 32,688; Females age 16-49: 36,289 (2010 est.)Manpower reaching militarily significant age annually:
Male: 1,574; female: 1,502 (2010 est.)Active Manpower:
Approximately 116 men and womenMilitary expenditures - dollar figure:
$5 million (fiscal year 91/92)
Military expenditures - percent of gross domestic product:
2 % (fiscal year 91/92)
Military partner: The Royal Saint Lucia Police Force receives training from the USSOUTHCOM. The United States Armed Forces considers St. Lucia as a partner nation in the Caribbean, along with Saint Vincent and the Grenadines.National Defense Authorization Act
The National Defense Authorization Act (NDAA) is the name for each of a series of United States federal laws specifying the annual budget and expenditures of the U.S. Department of Defense. The first NDAA was passed in 1961. The U.S. Congress oversees the defense budget primarily through two yearly bills: the National Defense Authorization Act and defense appropriations bills. The authorization bill determines the agencies responsible for defense, establishes funding levels, and sets the policies under which money will be spent.In recent years each NDAA also includes provisions only peripherally related to the Defense Department, because unlike most other bills, the NDAA is sure to be considered and passed so legislators attach other bills to it.National Defense Authorization Act for Fiscal Year 2012
The National Defense Authorization Act (NDAA) for Fiscal Year 2012 (Pub.L. 112–81) is a United States federal law which besides other provisions specifies the budget and expenditures of the United States Department of Defense. The bill passed the U.S. House on December 14, 2011, the U.S. Senate on December 15, 2011, and was signed into United States law on December 31, 2011, by President Barack Obama.The Act authorizes $662 billion in funding, among other things "for the defense of the United States and its interests abroad". In a signing statement, President Obama described the Act as addressing national security programs, Department of Defense health care costs, counter-terrorism within the United States and abroad, and military modernization. The Act also imposes new economic sanctions against Iran (section 1245), commissions appraisals of the military capabilities of countries such as Iran, China, and Russia, and refocuses the strategic goals of NATO towards "energy security". The Act also increases pay and healthcare costs for military service members and gives governors the ability to request the help of military reservists in the event of a hurricane, earthquake, flood, terrorist attack, or other disaster.The most controversial provisions to receive wide attention were contained in subsections 1021–1022 of Title X, Subtitle D, entitled "Counter-Terrorism", authorizing the indefinite military detention of persons the government suspects of involvement in terrorism, including U.S. citizens arrested on American soil. Although the White House and Senate sponsors maintain that the Authorization for Use of Military Force (AUMF) already grants presidential authority for indefinite detention, the Act states that Congress "affirms" this authority and makes specific provisions as to the exercise of that authority. The detention provisions of the Act have received critical attention by, among others, the American Civil Liberties Union (ACLU), the Bill of Rights Defense Committee, and some media sources which are concerned about the scope of the President's authority, including contentions that those whom they claim may be held indefinitely could include U.S. citizens arrested on American soil, including arrests by members of the Armed Forces. The detention powers currently face legal challenge.National Institute of Allergy and Infectious Diseases
The National Institute of Allergy and Infectious Diseases (NIAID) is one of the 27 institutes and centers that make up the National Institutes of Health (NIH), an agency of the United States Department of Health and Human Services (HHS). NIAID's mission is to conduct basic and applied research to better understand, treat, and prevent infectious, immunologic, and allergic diseases.NIAID has "intramural" (in-house) laboratories in Maryland and Montana, and funds research conducted by scientists at institutions in the United States and throughout the world. NIAID also works closely with partners in academia, industry, government, and non-governmental organizations in multifaceted and multidisciplinary efforts to address emerging health challenges such as the pandemic H1N1/09 virus.Norristown High Speed Line
The Norristown High Speed Line (NHSL) is a 13.4 miles (21.6 km) interurban rapid transit line operated by SEPTA, running between the 69th Street Transportation Center in Upper Darby and the Norristown Transportation Center in Norristown, Pennsylvania, United States. The rail line runs entirely on its own right-of-way, inherited from the original Philadelphia and Western Railroad line (still referred to by locals as the "old P&W" or as Route 100). In Fiscal Year 2013, the Norristown High Speed Line carried 2,419,500 passengers; this was down from the 2,764,000 passengers carried in Fiscal Year 2012, partly due to a two-day service suspension due to Hurricane Sandy. In Fiscal Year 2015, the Norristown High Speed Line carried 3,429,300 passengers, an increase of 9% from FY 2014 when it carried 3,147,209 passengers.The Norristown High Speed Line is unique in its combination of transportation technologies. Originally chartered as a Class I (steam) railroad, the line is fully grade separated, collects power from a third rail, and has high-level platforms common to rapid transit systems or commuter rail systems such as New York City's Long Island Rail Road and Metro-North Railroad, but has onboard fare collection, mostly single-car operation, and frequent stops more common to light rail systems. Previously, the Norristown High Speed Line was considered to be a heavy rail line, according to a 2008 SEPTA budget report; however, the line is currently considered an interurban heavy rail line, according to a 2009 SEPTA business plan, and subsequent capital budgets. It has also been categorized by the American Public Transportation Association as "Intermodal High Speed rapid rail transit".The purple color-coded line was formerly known simply as Route 100, but was officially changed to its current name in September 2009 as part of a customer service initiative by SEPTA. The line has been subject to multiple accidents in recent years. In August of 2017, there was a crash involving an unoccupied railcar at 69th Street Terminal that injured more than 40 people. As a result, the maximum operating speed on the line was decreased to 55 mph.Pennsylvanian (train)
The Pennsylvanian is a 444-mile (715 km) daily daytime Amtrak train running between New York and Pittsburgh via Philadelphia. The trains travel across the Appalachian Mountains, through Pennsylvania's capital Harrisburg, the Pennsylvania Dutch Country, suburban and central Philadelphia, and New Jersey en route to New York. The entire train ride takes about 9 hours total, with 1.5 hours between New York and Philadelphia, 2 hours between Philadelphia and Harrisburg, and 5.5 hours between Harrisburg and Pittsburgh.The Pennsylvanian uses the same Amtrak-owned Keystone Corridor as the Keystone Service trains, but continues further west through Altoona and the Allegheny Mountains, eventually terminating its run in Pittsburgh.During fiscal year 2016, the Pennsylvanian carried 223,114 passengers, a 3.7% decrease over FY2015. The train had a total revenue of $11,555,451 during FY2016, up 0.2% from FY2015.Reconciliation (United States Congress)
Reconciliation is a legislative process of the United States Congress that allows expedited passage of certain budgetary legislation on spending, revenues, and the federal debt limit with a simple majority vote in both the House (218 votes) and Senate (51 votes). Senate rules prohibit filibustering and impose a 20-hour cap on the total time for debate, motions and amendments related to reconciliation bills. The procedure also exists in the House of Representatives, but the House regularly passes rules that constrain debate and amendments, so reconciliation has had a less significant impact on that body.The process was created by the Congressional Budget Act of 1974 and was first used in 1980. Reconciliation rules allow budget related adjustments, but larger policy changes that are extraneous to the budget are limited by the "Byrd Rule," an amendment named after Democratic Senator Robert Byrd that was passed in 1990.Reconciliation bills can be passed on spending, revenues, and the federal debt limit once a year per topic unless Congress passes a revised budget resolution for that fiscal year (under section 304 of the Congressional Budget Act). As an example, if a budget resolution's reconciliation instructions affect both spending and revenues, no further reconciliation legislation can occur on these topics in the same fiscal year without a revised budget resolution.STS-62-A
STS-62-A was a planned Space Shuttle mission to deliver a reconnaissance payload (Teal Ruby) into polar orbit. It was expected to use Discovery. It would have been the first manned launch from Vandenberg Air Force Base, California, and the first manned mission to go into polar orbit. The mission designation, 62-A, meant: 6=fiscal year 1986, 2=Vandenberg (1=Kennedy Space Center), and A=first flight in that fiscal year.Year
A year is the orbital period of the Earth moving in its orbit around the Sun. Due to the Earth's axial tilt, the course of a year sees the passing of the seasons, marked by change in weather, the hours of daylight, and, consequently, vegetation and soil fertility. The current year is 2019.
In temperate and subpolar regions around the planet, four seasons are generally recognized: spring, summer, autumn, and winter. In tropical and subtropical regions, several geographical sectors do not present defined seasons; but in the seasonal tropics, the annual wet and dry seasons are recognized and tracked.
A calendar year is an approximation of the number of days of the Earth's orbital period as counted in a given calendar. The Gregorian calendar, or modern calendar, presents its calendar year to be either a common year of 365 days or a leap year of 366 days, as do the Julian calendars; see below. For the Gregorian calendar, the average length of the calendar year (the mean year) across the complete leap cycle of 400 years is 365.2425 days. The ISO standard ISO 80000-3, Annex C, supports the symbol a (for Latin annus) to represent a year of either 365 or 366 days. In English, the abbreviations y and yr are commonly used.
In astronomy, the Julian year is a unit of time; it is defined as 365.25 days of exactly 86,400 seconds (SI base unit), totalling exactly 31,557,600 seconds in the Julian astronomical year.The word year is also used for periods loosely associated with, but not identical to, the calendar or astronomical year, such as the seasonal year, the fiscal year, the academic year, etc. Similarly, year can mean the orbital period of any planet; for example, a Martian year and a Venusian year are examples of the time a planet takes to transit one complete orbit. The term can also be used in reference to any long period or cycle, such as the Great Year.