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We too operate on a calendar year for our officers. There's good and bad to this. It's critical having officers in place in spring and summer preparing for a large competitive formal Recruitment in August and large new member class. Plus in the spring semester your previous officers are (usually) still around to help with transitioning/training the new folks.
The biggest negative IMO is our fiscal year is based on the school year, August to July. First the new officers are stuck with whatever is left in their budget that the previous ones haven't spent. Second, the very first task a newly elected Treasurer has in spring is to prepare the new budget for the following year. Not only is this daunting, but the other new officers have little idea how much money they might want for the activities they want to do because they often don't know what they want to do and/or how much it will cost.
BTW - both our officer terms and fiscal calendar are set by our Inatl.
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