34 CFR § 200.103 - Definitions.
The following definitions apply to programs operated under this part:
(a) Child with a disability means child with a disability, as defined in section 602(3) of the IDEA.
(b) Children means -
(1) Persons up through age 21 who are entitled to a free public education through grade 12; and
(2) Preschool children below the age and grade level at which the agency provides free public education.
(c) Fiscal year means the Federal fiscal year - a period beginning on October 1 and ending on the following September 30 - or another 12-month period normally used by the SEA for record-keeping.