Senate Bill 392
By: Senators Albers of the 56th, Tillery of the 19th, Still of the 48th, Hufstetler of the 52nd,
Gooch of the 51st and others
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 4 of Chapter 12 of Title 45 of the Official Code of Georgia
Annotated, known as the "Budget Act," so as to provide for the application of zero-base
budgeting to the budget process; to provide for intent; to provide for analysis of departmental
and program objectives; to provide for consideration of alternative funding levels; to provide
for departmental priority lists; to provide for applicability; to provide for related matters; to
provide for short titles; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Waste Reduction Act of 2026" and shall
also be known and may be cited as the "Zero-Base Budgeting Act."
SECTION 2.
Part 1 of Article 4 of Chapter 12 of Title 45 of the Official Code of Georgia Annotated,
known as the "Budget Act," is amended by adding a new Code section to read as follows:
<ins>"45-12-75.1.
(a) The Governor in preparing his or her budget report under Code Section 45-12-75, and
budget units in preparing their budget estimates under Code Section 45-12-78, shall make
use of zero-base budgeting as provided in this Code section. The requirements of this Code
section shall apply to the budget report presented to the General Assembly in
January, 2027, and each year thereafter.
(b) It is the intent of this Code section that in any given year the Governor's budget report
shall include zero-base budgeting for the agencies and programs as identified by the House
Budget and Research Office and Senate Budget and Evaluation Office in consultation with
the Office of Planning and Budget. The House Budget and Research Office and Senate
Budget and Evaluation Office in consultation with the Office of Planning and Budget shall
require each agency to use zero-base budgeting at least once every ten years and shall not
require any agency or program to use zero-base budgeting more often than once every eight
years. The House Budget and Research Office and Senate Budget and Evaluation Office
in consultation with the Office of Planning and Budget shall balance the number of
agencies and programs submitting zero-base budgets with staff available for preparing a
budget and staff available for conducting review and analysis of the budget submission.
The Governor and the Office of Planning and Budget shall prescribe the forms and format
for zero-base budgets and serve as the entities designated for coordinating the preparation
of zero-base budgets by the executive branch.
(c) In the years in which zero-base budgeting applies, each budget unit shall include in its
budget estimate an analysis summarizing the prior two fiscal years and proposed spending
plans by program, object class, and revenue source. Information presented shall include:
(1) A statement of the budget unit's departmental and program purposes; effectiveness,
efficiency, and equity measures; and program size indicators; and
(2) A priority listing encompassing all alternative funding levels for all programs.
</ins>
<ins>(d) In the years in which an agency or program submits a zero-base budget, the Governor
shall include in the budget report relevant materials related to each budget unit's submission
under subsection (c) of this Code section and such other relevant materials as deemed
appropriate by the Governor.
(e) Without in any way limiting the generality of the other provisions of this Code section,
it is specifically provided that the Board of Regents of the University System of Georgia
shall be a budget unit subject to this Code section and the programs of the board of regents
shall be periodically subject to zero-base budgeting as provided for in this Code section and
in keeping with the Constitution.
(f) Without in any way limiting the generality of the other provisions of this Code section,
it is specifically provided that in the budget report presented to the General Assembly in
January, 2027, the Department of Education's budget shall be submitted as a zero-base
budget according to the guidelines provided in this Code section.
(g) The judicial branch is encouraged to participate in the zero-base budgeting process.
(h) The fiscal affairs subcommittee of each house, as authorized under Code Section
28-5-23, may review all information and materials related to any zero-base budget request
to include hearings as necessary.
(i) The Office of Planning and Budget and the fiscal affairs subcommittee of each house
shall maintain effectiveness, efficiency, and equity measures related to zero-base
budgeting."
</ins> SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.