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  2. U.S. State Codes
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  4. Georgia
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  6. Title 36 - Local Government
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  8. Provisions Applicable to Co...
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  10. Chapter 81 - Budgets and Au...
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  12. Article 1 - Local Government 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
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