Georgia Code
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 an opportunity to gain information concerning the purposes for which local revenues are proposed to be spent and are actually spent and to assist local governments in generally improving local financial management practices while maintaining, preserving, and encouraging the principle of home rule over local matters. It is the further intent of this article to provide a mechanism through which appropriate information may be collected to assist state and local policy makers in carrying out their lawful responsibilities. It is also the intent of this article to provide for the collection and reporting of information so as to assist local taxpayers and local policy makers in understanding and evaluating local government service delivery and operations.
History. Ga. L. 1980, p. 1738, § 1; Ga. L. 1987, p. 3, § 36; Ga. L. 1997, p. 1575, § 1.

Structure Georgia Code

Georgia Code

Title 36 - Local Government

Chapter 81 - Budgets and Audits

Article 1 - Local Government Budgets and Audits

§ 36-81-1. Legislative Intent

§ 36-81-2. Definitions

§ 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

§ 36-81-4. Appointment of Budget Officer; Performance of Duties by Governing Authority in Absence of Appointment; Utilization of Executive Budget

§ 36-81-5. Preparation of Proposed Budget; Submission to Governing Authority; Public Review of Proposed Budget; Notice and Conduct of Budget Hearing

§ 36-81-6. Adoption of Budget Ordinance or Resolution; Form of Budget

§ 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

§ 36-81-8. Annual Local Government Finances Reports and Local Independent Authority Indebtedness Reports; Assistance by Department of Community Affairs; Community Indicators Report

§ 36-81-8.1. Definitions; Grant Certification Forms; Filing With State Auditor; Forfeiture of Funds for Noncompliance; No Exemption From Liability

§ 36-81-9. Effect of Article on Other Laws Generally

§ 36-81-10. Effect of Article on Right to Make Expenditures and Raise Revenues; Effect on Home Rule Powers

§ 36-81-11. Budget for Implementing Security Plans Subject to Approval by the Governing Authority