State law requires all counties and cities to follow a specified procedure in adopting a budget to ensure that local taxpayers have the opportunity to learn how their money is proposed to be spent. Below is a summary of the minimum requirements that all counties must follow. County officials are encouraged to begin the budget process well in advance of the new fiscal year in order to meet all of the required advertising requirements.
Step One: The Proposed/Draft Budget
A proposed budget is put together by a budget officer appointed by the board of commissioners. The budget officer is typically the county manager or finance director, but it may be any other person appointed by the board of commissioners to prepare and administer the budget.
On the day that the proposed budget is submitted by the budget officer to the board of commissioners for review, it must also be placed in a public location convenient to county residents during reasonable business hours. O.C.G.A. § 36-81-5(d). For example, copies of the proposed budget could be placed in a designated office in the courthouse and at the public library.
During the week that the proposed budget is submitted to the board of commissioners, a notice must be published in a prominent location of a newspaper of general circulation. It must appear in a section other than where legal notices appear and must contain statements that:
If the time, date and location of the required public hearing is known (see below), it may be included in this advertisement. O.C.G.A. § 36-81-5 (g)(2). If requested, the proposed budget must be made available to the news media. O.C.G.A. § 36-81-5(d).
Step Two: Budget Work Sessions
Although budget work sessions are not required, if a board of commissioners holds a meeting or work session to work on the proposed budget, the meeting or work session must be advertised and held in accordance with the general requirements for open meetings. O.C.G.A. § 50-14-1 et seq.
Step Three: Budget Hearing
The board of commissioners must hold at least one public hearing on the budget. O.C.G.A. § 36-81-5(f).
The public hearing must be held at least one week before the adoption of the budget. O.C.G.A. § 36-81-5(f).
A notice of the public hearing must be prominently advertised at least one week in advance in a newspaper of general circulation (but not in the section where legal notices are published). O.C.G.A. § 36-81-5(g)(1). If the publication of the statement of availability of the proposed/draft budget (see above) contained the time, date and location of the budget hearing, then a separate notice is not required. O.C.G.A. § 36-81-5(g)(2).
Additional public hearings on the budget may be held, but must be prominently advertised at least one week in advance in a newspaper of general circulation. O.C.G.A. § 36-81-5(h).
Step Four: Adoption of the Budget Ordinance/Resolution
The budget must be adopted in the form of an ordinance or resolution at a public meeting. The board of commissioners must wait at least one week after the public hearing is held before meeting to adopt the budget. O.C.G.A. § 36-81-6(a).
A prominent notice of the meeting to adopt the budget ordinance/resolution must be published in a newspaper of general circulation (in a location other than where the legal notices are published) at least one week before the meeting to adopt the budget. O.C.G.A. §§ 36-81-6(a) and 36-81-5(e).
Download the following pdf file for a Budget Calendar Sample
