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Title 36. LOCAL GOVERNMENT

Chapter 81. BUDGETS AND AUDITS

13 sections · 36-81-1 to 36-81-20

Machine-readable https://georgiacommons.org/code/36-81.md · https://georgiacommons.org/code/index.md · MCP https://mcp.georgiacommons.org/mcp

Article 1. LOCAL GOVERNMENT BUDGETS AND AUDITS

  1. 36-81-1Legislative intent.
  2. 36-81-2Definitions.
  3. 36-81-3Establishment of fiscal year; requirement of annual balanced budget; adoption of budget ordinances or resolutions generally; budget amendments; uniform chart of accounts.
  4. 36-81-4Appointment of budget officer; performance of duties by governing authority in absence of appointment; utilization of executive budget.
  5. 36-81-5Preparation of proposed budget; submission to governing authority; public review of proposed budget; notice and conduct of budget hearing.
  6. 36-81-6Adoption of budget ordinance or resolution; form of budget.
  7. 36-81-7Audit of financial affairs and transactions; contents; copy to state auditor; public inspection.
  8. 36-81-8Annual local government finances reports and local independent authority indebtedness reports; assistance by Department of Community Affairs; community indicators report.
  9. 36-81-8.1Grant certification forms; filing with state auditor; forfeiture of funds for noncompliance; no exemption from liability.2 versions
  10. 36-81-9Effect of article on other laws generally.
  11. 36-81-10Effect of article on right to make expenditures and raise revenues; effect on home rule powers.
  12. 36-81-11Budget for implementing security plans subject to approval by the governing authority.

Article 2. AUDITS AS CONDITION FOR RECEIPT OF STATE ASSISTANCE

  1. 36-81-20Audits accepted by state; additional audits; state’s audit authority.