Georgia Code, Title 36, Provisions Applicable to Counties, Municipal Corporations, and Other Governmental Entities, Article 1 - Local Government Budgets and Audits

• § 36-81-1 - Legislative Intent
  The intent of this article is to provide minimum budget, accounting, and auditing requirements for local governments so as to provide local taxpayers with...
• § 36-81-2 - Definitions
  As used in this article, the term: (1) "Budget" means a plan of financial operation embodying an estimate of proposed expenditures during a budget...
• § 36-81-3 - Establishment of Fiscal Year; Requirement of Annual Balanced Budget; Adoption of Budget Ordinances or Resolutions Generally; Budget Amendments; Uniform Chart of Accounts
  (a) The governing authority shall establish by ordinance, local law, or appropriate resolution a fiscal year for the operations of the local government.(b) (1)...
• § 36-81-4 - Appointment of Budget Officer; Performance of Duties by Governing Authority in Absence of Appointment; Utilization of Executive Budget
  (a) Unless provided to the contrary by local charter or local Act, each local government may appoint a budget officer to serve at the...
• § 36-81-5 - Preparation of Proposed Budget; Submission to Governing Authority; Public Review of Proposed Budget; Notice and Conduct of Budget Hearing
  (a) By the date established by each governing authority, in such manner and form as may be necessary to effect this article, and consistent...
• § 36-81-6 - Adoption of Budget Ordinance or Resolution; Form of Budget
  (a) On a date after the conclusion of the hearing required in subsection (f) of Code Section 36-81-5, the governing authority shall adopt a...
• § 36-81-7 - Requirement of Audits; Conduct of Audits; Audit Reports; Forwarding of Audits to State Auditor; Failure to File or Correct Deficiencies; Public Inspection
  (a)(1) Beginning with the local government fiscal year which ends between July 1, 1994, and June 30, 1995, the governing authority of each unit...
• § 36-81-8 - Annual Local Government Finances Reports and Local Independent Authority Indebtedness Reports; Assistance by Department of Community Affairs; Community Indicators Report
  (a) As used in this Code section, the term "local independent authority" means each local public body corporate and politic created in and for...
• § 36-81-8.1 - Definitions; Grant Certification Forms; Filing With State Auditor; Forfeiture of Funds for Noncompliance; No Exemption From Liability
  (a) As used in this Code section, the term: (1) "Subrecipient" means an entity that receives a grant of state funds from the Governor's...
• § 36-81-9 - Effect of Article on Other Laws Generally
  This article shall not be construed to repeal or conflict with any law providing budgetary, fiscal, or auditing procedures more restrictive than those in...
• § 36-81-10 - Effect of Article on Right to Make Expenditures and Raise Revenues; Effect on Home Rule Powers
  This article shall not be construed so as to prohibit local governments from making authorized expenditures for any lawful purpose or from raising revenues...
• § 36-81-11 - Budget for Implementing Security Plans Subject to Approval by the Governing Authority
  The development and implementation of a security plan and all related technology pursuant to paragraph (10) of subsection (a) of Code Section 15-16-10 shall...

Last modified: October 14, 2016