O.C.G.A. § 36-81-11 (2019)

Legislative intent. Definitions. Establishment of fiscal year; requirement of annual balanced budget; adoption of budget ordinances or resolutions generally; budget amendments; uniform chart of accounts. Appointment of budget officer; performance of duties by governing authority in absence of appointment; utilization of executive budget. Preparation of proposed budget; submission to governing authority; public review of proposed budget; notice and conduct of budget hearing. Adoption of budget ordinance or resolution; form of budget. Requirement of audits; conduct of audits; audit reports; forwarding of audits to state auditor; failure to file or correct deficiencies; public inspection.