§ 16. [Budgets and audits.]  


Latest version.
  • (a)

    The county will comply with O.C.G.A. tit. 36, ch. 81 [O.C.G.A. § 36-81-1 et seq.] relating to local government budgets and audits, as well as the following provisions of this section.

    (b)

    At the time the proposed budget is submitted to the board, the county manager shall cause to be published in the official organ of Jackson County a copy of the proposed budget, along with the public notices required by O.C.G.A. § 36-81-5(c). It shall be the duty of the board to hold a meeting at the time and place specified in the notice for the purpose of conducting such public hearing. The board shall review the proposed budget at such public hearing and may adopt the same as submitted by the county manager or make such amendments thereto as the board may deem necessary to maintain the county in sound financial condition. The board may continue the hearing on the proposed budget from time to time, but the time of and the place where the hearing is continued shall be publicly announced at the previous hearing. The board shall adopt the proposed budget as submitted or as amended by the board as the budget for the county for the following fiscal year prior to the beginning of the new fiscal year to which it applies.

    (c)

    The final budget adopted by the board shall constitute the board's appropriations of all funds for the fiscal year covered by the budget. The budget may be amended during the fiscal year which it covers, upon the board's taking formal action for such purpose at a regular meeting of the board. Prior to taking such action, the board shall cause to be published in the official organ of Jackson County, a notice setting forth the proposed changes in the budget and a summary of the reasons therefor. Said notice shall also state the time and place of the regular meeting of the board at which action to amend the budget is to be taken. Said notice shall be published at least ten days prior to the date of the meeting. No increase in appropriations shall be made without provision also being made to finance such increase.

    (d)

    A copy of the final budget adopted by the board and any amendment to, or revision of, the budget shall be transmitted by the county manager to the grand jury of the superior court of Jackson County then in session.