Meaning of "appropriation".

- An appropriation is an authorization by the General Assembly to expend from public funds a sum of money not in excess of the amount specified for the purpose specified in the authorization. 1973 Op. Att'y Gen. No. U73-94.

New tax law or amendment increasing tax rate can be made effective as existing law upon passage by General Assembly and approval by Governor, notwithstanding the fact that the commencement of collection of the new or increased tax is a later date. 1968 Op. Att'y Gen. No. 68-422.

Transfer of appropriation approved.

- Under the authority granted by former Code 1933, § 40-421 (see now O.C.G.A. § 45-12-90), the Office of Planning and Budget may transfer an appropriation to any of the agencies of the state having comparable authority; those agencies may, in turn, pursuant to this section and the referenced statutory authority, contract with the Georgia Residential Finance Authority for services which are both within the scope of the authority of those agencies as well as within the scope of the powers of the Georgia Residential Finance Authority. 1975 Op. Att'y Gen. No. 75-40 (see Ga. Const. 1983, Art. III, Sec. IX).

ALR.

- Liability for work done or materials furnished, etc., for state or federal governments in excess of appropriations, 19 A.L.R. 408.

Use of public funds or exercise of taxing power to promote patriotism, 30 A.L.R. 1035.

Budget provisions of Constitution or statute in relation to appropriation of state funds, 40 A.L.R. 1067.

Validity and effect of provision of appropriation bill subjecting expenditure or payment of amounts appropriated to approval of governor or other officer not otherwise authorized, 91 A.L.R. 1511.

Constitutionality of appropriation of public funds for benefit of widow or other relative of deceased public officer or employee, 121 A.L.R. 1317.