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70 chapters · 983 sections in this title.
O.C.G.A. § 36-81-1 Legislative intent
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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…
O.C.G.A. § 36-81-10 Effect of article on right to make expenditures and raise revenues; effect on home rule powers
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This article shall not be construed so as to prohibit local governments from making authorized expenditures for any lawful purpose or from raising revenues in any manner otherwise authorized by law. It is the specific intent of the General Assembly in adopting this article that l…
O.C.G.A. § 36-81-2 Definitions
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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 pr…
O.C.G.A. § 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
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(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…