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SB392: SB392 "Waste Reduction Act of 2026"; enact

2025-2026 Regular Session · Engrossed version · Last action March 3, 2026

26 LC 33 9856 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 O fficial Code of Georgia1 Annotated, known as the "Budget Act," so as to provide for the application of zero-base2 budgeting to the budget process; to provide for intent; to provide for analysis of departmental3 and program objectives; to provide for consideration of alternative funding levels; to provide4 for departmental priority lists; to provide for applicability; to provide for related matters; to5 provide for short titles; to repeal conflicting laws; and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 This Act shall be known and may be cited as the "Waste Reduction Act of 2026" and shall9 also be known and may be cited as the "Zero-Base Budgeting Act."10 SECTION 2.11 Part 1 of Article 4 of Chapter 12 of Title 45 of the Official C ode of Georgia Annotated,12 known as the "Budget Act," is amended by adding a new Code section to read as follows:13 S. B. 392 - 1 - 26 LC 33 9856 "45-12-75.1.14 (a) The Governor in preparing his or her budget report under Code Section 45-12-75, and15 budget units in preparing their budget estimates under Code Section 45-12-78, shall make16 use of zero-base budgeting as provided in this Code section. The requirements of this Code17 section shall apply to the budget report presented to the Gener al Assembly in18 January, 2027, and each year thereafter.19 (b) It is the intent of this Code section that in any given year the Governor's budget report20 shall include zero-base budgeting for the agencies and programs as identified by the House21 Budget and Research Office and Senate Budget and Evaluation Office in consultation with22 the Office of Planning and Budget. The House Budget and Resear ch Office and Senate23 Budget and Evaluation Office in consultation with the Office of Planning and Budget shall24 require each agency to use zero-base budgeting at least once every ten years and shall not25 require any agency or program to use zero-base budgeting more often than once every eight26 years. The House Budget and Research Office and Senate Budget and Evaluation Office27 in consultation with the Office of Planning and Budget shall ba lance the number of28 agencies and programs submitting zero-base budgets with staff available for preparing a29 budget and staff available for conducting review and analysis o f the budget submission. 30 The Governor and the Office of Planning and Budget shall prescribe the forms and format31 for zero-base budgets and serve as the entities designated for coordinating the preparation32 of zero-base budgets by the executive branch.33 (c) In the years in which zero-base budgeting applies, each budget unit shall include in its34 budget estimate an analysis summarizing the prior two fiscal years and proposed spending35 plans by program, object class, and revenue source. Information presented shall include:36 (1) A statement of the budget unit's departmental and program purposes; effectiveness,37 efficiency, and equity measures; and program size indicators; and38 (2) A priority listing encompassing all alternative funding levels for all programs.39 S. B. 392 - 2 - 26 LC 33 9856 (d) In the years in which an agency or program submits a zero-base budget, the Governor40 shall include in the budget report relevant materials related to each budget unit's submission41 under subsection (c) of this Code section and such other releva nt materials as deemed42 appropriate by the Governor.43 (e) Without in any way limiting the generality of the other provisions of this Code section,44 it is specifically provided that the Board of Regents of the University System of Georgia45 shall be a budget unit subject to this Code section and the programs of the board of regents46 shall be periodically subject to zero-base budgeting as provided for in this Code section and47 in keeping with the Constitution.48 (f) Without in any way limiting the generality of the other provisions of this Code section,49 it is specifically provided that in the budget report presented to the General Assembly in50 January, 2027, the Department of Education's budget shall be su bmitted as a zero-base51 budget according to the guidelines provided in this Code section.52 (g) The judicial branch is encouraged to participate in the zero-base budgeting process.53 (h) The fiscal affairs subcommittee of each house, as authoriz ed under Code Section54 28-5-23, may review all information and materials related to any zero-base budget request55 to include hearings as necessary.56 (i) The Office of Planning and Budget and the fiscal affairs subcommittee of each house57 shall maintain effectiveness, efficiency, and equity measures r elated to zero-base58 budgeting."59 SECTION 3.60 All laws and parts of laws in conflict with this Act are repealed.61 S. 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