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 period and the proposed means of financing them. (2) ‘‘Budget officer’’ means that local government official charged with budget preparation and administration for the local government. The official title of the local government budget officer shall be as provided by local law, charter, ordinance, or appropriate resolution of the governing authority. (3) ‘‘Budget ordinance,’’ ‘‘ordinance,’’ or ‘‘resolution’’ means that governmental action which appropriates revenues and fund balances for specified purposes, functions, or activities for a budget period. (4) ‘‘Budget period’’ means the period for which a budget is proposed or a budget ordinance or resolution is adopted. (5) ‘‘Capital projects fund’’ means a fund used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by resources from proprietary type activities which are accounted for in enterprise funds or those financed with funds held by the local government in a trustee capacity. 1192 36-81-2 (6) ‘‘Debt service fund’’ means a fund used to account for the accumulation of resources for and the payment of general long-term debt principal and interest. (7) ‘‘Enterprise fund’’ means a fund used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing authority is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges or where the governing authority has decided that periodic determination of revenues earned, expenses incurred, or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. For purposes of this paragraph, the term ‘‘costs’’ means expenses, including depreciation. (8) ‘‘Fiduciary fund’’ means those trust and agency funds used to account for assets held by a local government in a trustee capacity or as an agent for individuals, private organizations, other governmental units, or other funds. (9) ‘‘Fiscal year’’ means the period for which a budget is proposed or a budget ordinance or resolution is adopted for the local government’s general fund, each special revenue fund, if any, and each debt service fund, if any. (10) ‘‘Fund’’ means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which is segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. (11) ‘‘General fund’’ means the fund used to account for all financial resources except those required to be accounted for in another fund. (12) ‘‘Governing authority’’ means that official or group of officials responsible for governance of the unit of local government. (13) ‘‘Internal service fund’’ means a fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit or to other governmental units on a cost-reimbursement basis. (14) ‘‘Legal level of control’’ means the lowest level of budgetary detail at which a local government’s management or budget officer may not reassign resources without approval of the governing authority. The legal level of control shall be, at a minimum, expenditures for each department for each fund for which a budget is required. This does not preclude the governing authority of a local 1193 36-81-3 government from establishing a legal level of control at a more detailed level of budgetary control than the minimum required legal level of control. (15) ‘‘Special revenue fund’’ means a fund used to account for the proceeds of specific revenue sources, other than those for major capital projects or those held by the government in a trustee capacity, that are legally restricted to expenditure for specified purposes. (16) ‘‘Unit of local government,’’ ‘‘unit,’’ or ‘‘local government’’ means a municipality, county, consolidated city-county government, or other political subdivision of the state. Such terms do not include any local school district or board of education. For purposes of this paragraph, ‘‘county’’ includes any county officer who is paid in whole or in part on a salary basis and over whom the county governing authority exercises budgetary authority. History. — Ga. L. 1980, p. 1738, § 3; Ga. L. 1984, p. 22, § 36; Ga. L. 1987, p. 3, § 36; Ga. L. 1998, p. 1611, § 1. 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) Each unit of local government shall adopt and operate under an annual balanced budget for the general fund, each special revenue fund, and each debt service fund in use by the local government. The annual balanced budget shall be adopted by ordinance or resolution and administered in accordance with this article. (2) Each unit of local government shall adopt and operate under a project-length balanced budget for each capital projects fund in use by the government. The project-length balanced budget shall be adopted by ordinance or resolution in the year that the project initially begins and shall be administered in accordance with this article. The project-length balanced budget shall appropriate total expenditures for the duration of the capital project. (3) A budget ordinance or resolution is balanced when the sum of estimated revenues and appropriated fund balances is equal to appropriations. (4) Nothing contained in this Code section shall preclude a local government from adopting a budget for any funds used by the local 1194 36-81-3 government other than those specifically identified in paragraphs (1) and (2) of this subsection, including enterprise funds, internal service funds, and fiduciary funds. (c) For each fiscal year beginning on or after January 1, 1982, each unit of local government shall adopt and utilize a budget ordinance or resolution as provided in this article. (d) Nothing contained in this Code section shall preclude a local government from amending its budget so as to adapt to changing governmental needs during the budget period. Amendments shall be made as follows, unless otherwise provided by charter or local law: (1) Any increase in appropriation at the legal level of control of the local government, whether accomplished through a change in anticipated revenues in any fund or through a transfer of appropriations among departments, shall require the approval of the governing authority. Such amendment shall be adopted by ordinance or resolution; (2) Transfers of appropriations within any fund below the local government’s legal level of control shall require only the approval of the budget officer; and (3) The governing authority of a local government may amend the legal level of control to establish a more detailed level of budgetary control at any time during the budget period. Said amendment shall be adopted by ordinance or resolution. (e) The Department of Community Affairs, in cooperation with the Association County Commissioners of Georgia and the Georgia Municipal Association, shall develop local government uniform charts of accounts. The uniform charts of accounts, including any subsequent revisions thereto, shall require approval of the state auditor prior to final adoption by the Department of Community Affairs. All units of local government shall adopt and use such initial uniform charts of accounts within 18 months following adoption of the uniform charts of accounts by the Department of Community Affairs. The department shall adopt the initial local government uniform charts of accounts no later than December 31, 1998. The department shall be authorized to grant a waiver delaying adoption of the initial uniform charts of accounts for a period of time not to exceed two years upon a clear demonstration that conversion of the accounting system of the requesting local government, within the time period specified in this subsection, would be unduly burdensome. (f ) The department’s implementation of subsection (e) of this Code section shall be subject to Chapter 13 of Title 50, the ‘‘Georgia Administrative Procedure Act.’’ 1195 History. — Ga. L. 1980, p. 1738, § 4; Ga. L. 1987, p. 3, § 36; Ga. L. 1997, p. 1575, § 2; Ga. L. 1998, p. 1611, § 2; Ga. L. 2000, p. 1395, § 1.