Art. III, Sec. IX, Para. IV. General appropriations Act.

The constitutional amendment (Ga. L. 1988, p. 2098, § 1) which added subparagraph (d) was approved by a majority of the qualified voters voting at the general election held on November 8, 1988.

State debt generally, Ga. Const. 1983, Art. VII, Sec. IV.

1976 Constitution.

Art. III, Sec. X, Para. V.

Purpose of appropriation control.

— The purpose of this and other paragraphs on appropriation control is to end the practice of allocating or earmarking particular taxes for the use by any specific department, and to require the General Assembly to appropriate from the general fund specific amounts for each fiscal year for the support of each department or agency. Gregory v. Hamilton, 215 Ga. 735, 113 S.E.2d 395 (1960) (see Ga. Const. 1983, Art. III, Sec. IX, Para. IV). Cited in State Ports Auth. v. Arnall, 201 Ga. 713, 41 S.E.2d 246 (1947); Busbee v. Georgia Conference, Am. Ass’n of Univ. Professors, 235 Ga. 752, 221 S.E.2d 437 (1975); Georgia Ass’n of Educators v. Harris, 403 F. Supp. 961 (N.D. Ga. 1975); Briarcliff Haven, Inc. v. Department of Human Resources, 403 F. Supp. 1355 (N.D. Ga. 1975); Hilton Constr. Co. v. Rockdale County Bd. of Educ., 245 Ga. 533, 266 S.E.2d 157 (1980).

and balances’’ system on appropriations.

One of those ‘‘checks and balances’’ is the restriction which limits the legislative power to appropriate the amount of funds determined by the Governor to be available for appropriation. 1979 Op. Att’y Gen. No. 79-18. Funds in reserves may not be appropriated in fiscal years subsequent to those in which reserves were created as long as the obligations against such reserves remain outstanding. 1979 Op. Att’y Gen. No. U79-26. When agency may contract in one fiscal year for services in the next. — A state agency may contract with a party in one fiscal year for services to be performed in the next fiscal year so long as the funds to meet the obligations of the contract were existing in the agency’s appropriation and were unobligated prior to the execution of the contract. 1980 Op. Att’y Gen. No. 80-163. Discretion lies with the state agency to determine which fiscal ular contract. 1980 Op. Att’y Gen. No. 80-163. Inclusion of estimated lapse for

year’s funds were obligated by particcurrent fiscal year.

Legislature may not make appropriations up to budget amount which includes estimated lapse from appropriations for current fiscal year. 1968 Op. Att’y Gen. No. 68-11. Attempt to authorize use of federal

funds in excess of amount contemplated invalid.

Georgia Laws 1977, pp. 1335, 1502, § 48 which authorizes the Office of Planning and Budget to utilize federal funds in excess of the amounts contemplated in the appropriations Act to supplant state funds, is invalid as an attempt to confer general law authority contrary to this paragraph. 1977 Op. Att’y Gen. No. 77-87 (see Ga. Const. 1983, Art. III, Sec. IX, Para. IV). Agency not authorized to pledge

credit of state.

No agency may execute a contract with a private party for the purchase of goods or services which purports to obligate appropriations or state funds from any other source not on hand at the time of the contract or where the fiscal obligation of the agency depends for its full performance upon such future appropriations or the continued existence of any other source of state funds. 1974 Op. Att’y Gen. No. 74-115; 1978 Op. Att’y Gen. p. 267. ment of Public Safety supplement rather than replace appropriated funds. 1974 Op. Att’y Gen. No. 74-140. What roads measured in county to

Donated funds received by Depart-determine grant distribution.

The measurement of roads in a county for the purpose of determining proportional share of the annual distribution of a state grant under the general appropriations Act should include only those roads which are outside the boundaries of the municipal districts. 1975 Op. Att’y Gen. No. 75-108. ment benefits to be paid from state funds to retired teachers in any local system funded through appropriations made by municipal corporations, counties, or any political subdivision. 1974 Op. Att’y Gen. No. 74-140.

Constitutional amendment necessary to authorize increase in retire-Lapse of appropriations that become deobligated.

Appropriated state funds which become deobligated during a subsequent fiscal year are subject to lapse, and may not be applied to contracts for which motor fuel tax appropriations were previously committed. 1993 Op. Att’y Gen. No. 93-9.

Limitation on veto of individual appropriations.

The Governor’s power to veto individual appropriations does not include the power to reduce an appropriation. 2000 Op. Att’y Gen. No. 2000-2.

Am. Jur. 2d.

63C Am. Jur. 2d, Public Funds, § 44 et seq.

C.J.S.

81A C.J.S., States, §§ 367, 369, 370, 404 et seq.

ALR.

Taxpayer’s right to maintain action to enjoin wrongful expenditure of public funds, as affected by the fact that the funds in question were not raised by taxation, 131 ALR 1230.