CFR > Title 40 > Chapter I > Subchapter J > Part 355 > Subpart B – Emergency Planning
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Terms Used In CFR > Title 40 > Chapter I > Subchapter J > Part 355 > Subpart B - Emergency Planning
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.