SB 392: "Waste Reduction Act of 2026"; enact

Georgia's current budget process largely builds each year's spending plan by adjusting the prior year's figures. This bill adds a new section to the state's Budget Act requiring the Governor and state agencies (called budget units) to use zero-base budgeting for certain agencies and programs each year, a method where spending must be justified from a zero starting point rather than assumed to continue. The House Budget and Research Office and Senate Budget and Evaluation Office, working with the Governor's Office of Planning and Budget, would choose which agencies undergo this review each year, requiring every agency to do it at least once every ten years but no more than once every eight years. Agencies selected must analyze past spending, list goals and performance measures, and rank funding options by priority. The Board of Regents of the University System of Georgia is specifically included, and the Department of Education must submit a full zero-base budget for the January 2027 report. The judicial branch is encouraged, but not required, to participate.

• Adds a new Code section requiring the Governor's budget report and agency budget estimates to use zero-base budgeting on a rotating schedule.
• Directs legislative budget offices, working with the Office of Planning and Budget, to select which agencies use zero-base budgeting each year.
• Sets a minimum and maximum frequency: every agency must use zero-base budgeting at least once every ten years but not more than once every eight years.
• Requires agencies chosen for zero-base budgeting to report on purposes, performance measures, program size, and a ranked list of funding options.
• Specifically requires the Department of Education to submit a full zero-base budget for the January 2027 report, and includes the Board of Regents as a covered agency.
• Allows each legislative chamber's fiscal affairs subcommittee to review zero-base budget materials and hold hearings.

State agencies and departments that prepare budget requests, the Governor and the Office of Planning and Budget, the House Budget and Research Office and Senate Budget and Evaluation Office, the Board of Regents of the University System of Georgia, the Department of Education, and legislative fiscal affairs subcommittees.

If enacted, Georgia agencies selected for review would need to justify their full budgets rather than just changes from the prior year, which could increase scrutiny of state spending and require more staff time for preparation and legislative review, particularly for the Department of Education starting in 2027.

• Section 1 gives the Act two short titles: the 'Waste Reduction Act of 2026' and the 'Zero-Base Budgeting Act.'
• Section 2 adds new Code Section 45-12-75.1, applying zero-base budgeting starting with the budget report presented in January 2027.
• Subsection (b) requires budget offices to balance the number of agencies doing zero-base budgets against available staff for preparation and review.
• Subsection (c) requires selected budget units to include a two-year spending analysis and a priority list of alternative funding levels.
• Subsection (e) specifically applies the requirement to the Board of Regents of the University System of Georgia.
• Subsection (f) requires the Department of Education to submit a full zero-base budget in the January 2027 report.
• Subsection (g) encourages, but does not require, the judicial branch to participate.
• Section 3 repeals any conflicting laws.

1. 2026-03-03House Second Readers (Cámara de Representantes)
2. 2026-02-26House First Readers (Cámara de Representantes)
3. 2026-02-24Senate Notice to Reconsider (Senado)
4. 2026-02-24Senate Passed/Adopted (Senado)
5. 2026-02-24Senate Third Read (Senado)
6. 2026-02-19Senate Read Second Time (Senado)
7. 2026-02-18Senate Committee Favorably Reported (Senado)
8. 2026-01-14Senate Read and Referred (Senado)

• John Albers (R, SD-056)Patrocinador principal
• Blake Tillery (R, SD-019)
• Shawn Still (R, SD-048)
• Chuck Hufstetler (R, SD-052)
• Steve Gooch (R, SD-051)
• Larry Walker (R, SD-020)
• Kay Kirkpatrick (R, SD-032)
• Jason T. Dickerson (R, SD-021)
• Carden Summers (R, SD-013)
• Max Burns (R, SD-023)
• Jason Anavitarte (R, SD-031)
• Brian Strickland (R, SD-042)
• Marty Harbin (R, SD-016)
• Frank Ginn (R, SD-047)
• Bill Cowsert (R, SD-046)
• Clint Dixon (R, SD-045)
• Chuck Payne (R, SD-054)
• Bo Hatchett (R, SD-050)
• Mike Hodges (R, SD-003)
• Greg Dolezal (R, SD-027)

1. AprobadaVotación: Senado24 de febrero de 2026

   44 a favor, 7 en contra (2 sin votar, 2 ausentes)

   Passage: Senate Vote #575

• state budget process
• zero-base budgeting
• Department of Education funding
• Georgia government spending