---
title: Title 36, Chapter 81. Budgets and Audits
collection: code
id: code:chapter:36-81
canonical_url: https://georgiacommons.org/code/title/36/chapter/81
md_url: https://georgiacommons.org/code/36-81.md
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/36.md
previous: https://georgiacommons.org/code/36-80.md
next: https://georgiacommons.org/code/36-82.md
index: https://georgiacommons.org/code/index.md
heading: BUDGETS AND AUDITS
title_heading: LOCAL GOVERNMENT
section_count: 13
full_url: https://georgiacommons.org/code/36-81.md?full=1
---

# Title 36, Chapter 81. Budgets and Audits

Title 36. Local Government

13 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/36-81.md?full=1 (capped, with a pointer to continue).

- 36-81-1, Legislative intent, active, https://georgiacommons.org/code/36-81-1.md
- 36-81-2, Definitions, active, https://georgiacommons.org/code/36-81-2.md
- 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, active, https://georgiacommons.org/code/36-81-3.md
- 36-81-4, Appointment of budget officer; performance of duties by governing authority in absence of appointment; utilization of executive budget, active, https://georgiacommons.org/code/36-81-4.md
- 36-81-5, Preparation of proposed budget; submission to governing authority; public review of proposed budget; notice and conduct of budget hearing, active, https://georgiacommons.org/code/36-81-5.md
- 36-81-6, Adoption of budget ordinance or resolution; form of budget, active, https://georgiacommons.org/code/36-81-6.md
- 36-81-7, Audit of financial affairs and transactions; contents; copy to state auditor; public inspection, active, https://georgiacommons.org/code/36-81-7.md
- 36-81-8, Annual local government finances reports and local independent authority indebtedness reports; assistance by Department of Community Affairs; community indicators report, active, https://georgiacommons.org/code/36-81-8.md
- 36-81-8.1, Grant certification forms; filing with state auditor; forfeiture of funds for noncompliance; no exemption from liability, active, https://georgiacommons.org/code/36-81-8.1.md
- 36-81-9, Effect of article on other laws generally, active, https://georgiacommons.org/code/36-81-9.md
- 36-81-10, Effect of article on right to make expenditures and raise revenues; effect on home rule powers, active, https://georgiacommons.org/code/36-81-10.md
- 36-81-11, Budget for implementing security plans subject to approval by the governing authority, active, https://georgiacommons.org/code/36-81-11.md
- 36-81-20, Audits accepted by state; additional audits; state’s audit authority, active, https://georgiacommons.org/code/36-81-20.md