Chapter

BUDGETS AND AUDITS

O.C.G.A. § 36-81-1— Legislative intent
O.C.G.A. § 36-81-2— Definitions
O.C.G.A. § 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
O.C.G.A. § 36-81-4— Appointment of budget officer; performance of duties by governing authority in absence of appointment; utilization of executive budget
O.C.G.A. § 36-81-5— Preparation of proposed budget; submission to governing authority; public review of proposed budget; notice and conduct of budget hearing
O.C.G.A. § 36-81-6— Adoption of budget ordinance or resolution; form of budget
O.C.G.A. § 36-81-7— Requirement of audits; conduct of audits; audit reports; forwarding of audits to state auditor; failure to file or correct deficiencies; public inspection
O.C.G.A. § 36-81-8— Annual local government finances reports and local independent authority indebtedness reports; assistance by Department of Community Affairs; community indicators report
O.C.G.A. § 36-81-8.1— Definitions; grant certification forms; filing with state auditor; forfeiture of funds for noncompliance; no exemption from liability
O.C.G.A. § 36-81-9— Effect of article on other laws generally
O.C.G.A. § 36-81-10— Effect of article on right to make expenditures and raise revenues; effect on home rule powers
O.C.G.A. § 36-81-11— Budget for implementing security plans subject to approval by the governing authority
O.C.G.A. § 36-81-20— Audits accepted by state; additional audits; section not to limit state’s audit authority