Sec. 2-131Budget—Procedures for adoption

The municipal budget shall be introduced, approved, amended, and adopted by ordinance passed by not less than a majority of the full membership of the city council. The procedure shall be as follows:

(1) Introduction. On the date established by the city, the proposed budget shall be submitted to the city council for review prior to enactment of the budget ordinance.

(2) Public examination. On the date that the proposed budget is submitted to the city council for consideration, a copy of the budget shall be placed in city hall during reasonable business hours in order to afford the public every opportunity to review the budget prior to adoption by the council.

(3) Public advertisement. A statement advising the residents of the city of the availability of the proposed budget shall be published in a newspaper of general circulation within the city. The notice shall be published during the week in which the proposed budget is submitted to the governing authority. In addition, the statement shall also advise the residents that a public hearing will be held at which time any person wishing to be heard on the budget may appear. The hearing shall be conducted at least one week prior to the meeting at which the budget is to be adopted. The city shall give notice of the time and place of the hearing. The notice required by this paragraph may be included in the statement published pursuant to this paragraph.

(4) Adoption. The municipal budget shall be adopted prior to the beginning of each fiscal year. Upon adoption, the budget shall constitute an appropriation for the purposes stated therein and an authorization of the amount to be raised by taxation for the purposes of the city.

State Law reference— O.C.G.A. §§ 36-81-5 and 36-81-6.