Title 36

(a) As used in this Code section, the term: (1) ‘‘Audit’’ means an annual report of the financial affairs and transactions of a county, municipality, or consolidated government as required by Code Section 36-81-7 and an annual report of a school district as required by rule and r…

(a) As used in this Code section, the term: (1) ‘‘Agreement’’ means any written private contract for solid waste collection services between a firm and any commercial client. (2) ‘‘Commercial client’’ means any private, nonresidential business entity or person required to have a …

(a) As used in this Code section, the term: (1) ‘‘Federal officials or law enforcement officers’’ means any person employed by the United States government for the purpose of enforcing or regulating federal immigration laws and any peace officer certified by the Georgia Peace Off…

(a) As used in this Code section, the term ‘‘constitutional officer’’ means the locally elected clerk of superior court, judge of the probate court, sheriff, tax receiver, tax collector, or tax commissioner. (b) An elected official of a county, municipal corporation, local school…

(a) As used in this Code section, the term ‘‘project’’ means and includes hospitals, health care facilities, dormitories, office buildings, clinics, housing accommodations, nursing homes, rehabilitation centers, extended care facilities, and other health related facilities, wheth…

(a) For purposes of this Code section, the term: (1) ‘‘County’’ means any county created under the Constitution or laws of this state. (2) ‘‘Regional transit plan’’ means the official multiyear plan for transit services and facilities adopted pursuant to Code Section 50-39-12. (3…

If a bid or proposal opportunity is extended by a county, municipal corporation, or local board of education for goods, services, or both, valued at $100,000.00 or more, such bid or proposal opportunity shall be advertised by such respective local governmental entity in the Georg…

(a) As used in this Code section, the term: (1) ‘‘Consultant’’ means an individual or company that is paid or engaged to develop or draft specifications or requirements for a solicitation or to serve in a consultative role during the bid or proposal evaluation or negotiation proc…

(a) The governing body of a municipality, county, school district, or other local governmental unit or political subdivision, in addition to all other legal investments, may invest and reinvest money subject to its control and jurisdiction in: (1) Obligations of the United States…

The governing body may delegate the investment authority provided by Code Section 36-80-3 to the treasurer or other financial officer charged with custody of the funds of the local government, who shall thereafter assume full responsibility for such investment transactions until …

(a) No county, municipality, school district, authority, division, instrumentality, political subdivision, or public body corporate created under the Constitution or laws of this state shall be authorized to file a petition for relief from payment of its debts as they mature or a…

The state and all departments, boards, bureaus, commissions, and other agencies thereof are authorized and empowered, within the limitations of the Constitution of Georgia, to furnish and make available services, assistance, funds, property, and other incentives to any two or mor…

The state and all of its agencies are authorized to execute such contracts, plans, or other documents as may be necessary or desirable to effectuate the purposes of Code Section 36-80-6, this Code section, and Code Sections 36-80-8 and 36-80-9. History. — Ga. L. 1963, p. 354, § 2…

The state and all of its agencies are empowered to establish and maintain area offices for such combined, consolidated, or merged undertakings. History. — Ga. L. 1963, p. 354, § 3.

The state and its agencies are authorized to prescribe such reasonable rules, regulations, and requirements and to require the submission of such plans and reports from the participating units as may be deemed necessary or desirable to the proper administration of Code Sections 3…

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…

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…

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…

(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…

(a) Unless provided to the contrary by local charter or local Act, each local government may appoint a budget officer to serve at the will of the governing authority. (b) In those units of local government in which there is no budget officer, the governing authority shall perform…

(a) By the date established by each governing authority, in such manner and form as may be necessary to effect this article, and consistent with the local government’s accounting system, the budget officer shall prepare a proposed budget for the local government for the ensuing b…

(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 budget ordinance or resolution making appropriations in such sums as the governing authority may deem sufficient, whether greater or less t…

(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 of local government having a population in excess of 1,500 persons according to the latest estimate of population by the United States B…

(a) As used in this Code section, the term ‘‘local independent authority’’ means each local public body corporate and politic created in and for a county, municipality, consolidated government, or combination thereof, which is authorized to issue bonds under the Constitution and …

(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 emergency fund or from a special project appropriation through a local government and shall also mean an entity which in turn receives all or …

This article shall not be construed to repeal or conflict with any law providing budgetary, fiscal, or auditing procedures more restrictive than those in this article. History. — Ga. L. 1980, p. 1738, § 10; Ga. L. 1987, p. 3, § 36.

(a) Whenever a state agency or a state department requires a unit of local government to perform an audit or whenever a state agency or a state department would perform an audit of a unit of local government as a condition for such unit of local government having received a grant…

Legislative intent. Definitions. Establishment of fiscal year; requirement of annual balanced budget; adoption of budget ordinances or resolutions generally; budget amendments; uniform chart of accounts. Appointment of budget officer; performance of duties by governing authority …

(a) When any county, municipal corporation, or political subdivision desires to incur any bonded debt, as permitted by the Constitution of Georgia, the election required shall be called and held in accordance with this Code section and Code Sections 36-82-2 through 36-82-4. (b) T…

(a) As used in this Code section, the term ‘‘political subdivision’’ means any municipality, county, local government authority, board, or commission empowered to enter into debt. Such term shall not include any state agency or state authority. (b) A political subdivision which i…

The election provided for in Code Section 36-82-1 shall be held at all the voting or election precincts within the limits of the county, municipal corporation, or political subdivision and shall be held by the same persons, in the same manner, and under the same rules and regulat…

(a) When notice has been given and the election has been held, in accordance with Code Section 36-82-2, if the requisite majority of those qualified voters of the county, municipality, or political subdivision voting at the election vote for bonds, then the authority to issue the…

When the bonds become due, the owners thereof, if necessary, may enforce their collection by action in the proper court. History. — Ga. L. 1878-79, p. 40, § 5; Code 1882, § 508m; Civil Code 1895, § 381; Civil Code 1910, § 444; Code 1933, § 87-205.

(a) In addition to the requirements of Code Sections 36-82-1 through 36-82-4 governing elections for the issuance of bonds, in all counties of this state having a population of not less than 400,000 nor more than 500,000 according to the United States decennial census of 1990 or …

(a) When, subsequent to the issuance of any bonds pursuant to the provisions of this article, the governing authority of any county, municipal corporation, or political subdivision adopts by a two-thirds’ majority vote a resolution declaring that: (1) A portion of the bond funds …

When any county, municipality, or political subdivision of this state has issued bonds under the authority of Article IX, Section V, Paragraph I, II, or III of the Constitution of Georgia and laws passed in pursuance thereof and when, after the bond issue is authorized and the bo…

(a) The governing authorities of the county, municipal corporation, or political subdivision shall publish a notice, once a week for four consecutive weeks, in the newspaper in which county advertisements are usually published in the county or in the county in which the municipal…

The proceeds of any bonds issued by any county, municipal corporation, school district, or other political subdivision of this state or any portion thereof or any authority or other public body corporate and politic created under the Constitution or laws of this state may, from t…

Any county, municipality, or other political subdivision of this state shall at or before the issuance and delivery of any general obligation refunding bonds provide for the assessment and collection of an annual tax sufficient in amount to pay the principal and interest on such …

All amounts collected and held in a sinking fund pursuant to Article IX, Section V, Paragraph VI of the Constitution of Georgia, irrevocably pledged and appropriated to the retirement of the outstanding bonded indebtedness for which they are collected, which can be legally used f…

obligation (a) As used in this Code section, the term: (1) ‘‘Annual savings’’ means the difference between the annual debt service payments on pension obligation bonds and the annual required contribution to fund the unfunded actuarial accrued liability of the pension fund. (2) ‘…

(a) When any county, municipality, or political subdivision desiring to incur any bonded debt, as prescribed in Article IX, Section V, Paragraphs I and II of the Constitution of Georgia, holds an election or passes a resolution in accordance with the provisions of the Constitutio…

(a) Within 20 days from the date of the service upon the district attorney or the Attorney General of notice of the fact that an election was held or a resolution passed and that the election or resolution was in favor of the issuance of the bonds, the district attorney or the At…

Prior to the hearing provided for in Code Section 36-82-21, the clerk of the superior court of the county in which the hearing is to be held shall publish in a newspaper, once during each of the two successive weeks immediately preceding the week in which the hearing is to be hel…

Within the time prescribed in the order or such further time as he may fix, the judge of the superior court shall proceed to hear and determine all questions of law and of fact in the case and shall render judgment thereon. Any citizen of this state who is a resident of the count…

In the event that no appeal is filed within the time prescribed by law or, if an appeal is filed, that the judgment is affirmed on appeal, the judgment of the superior court confirming and validating the issuance of the bonds shall be forever conclusive upon the validity of the b…