The twelve-month period for which the estimate of revenues and expenditures for the budget of a public entity is drafted. In Germany, this has generally been the calendar year since 1961. The forestry financial year begins on October 1 and ends on September 30. – See federal treasury.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/