Skip to main content
Georgia Municipal Association
Menu
Login
Directories
Get Involved
Jobs & RFPs
About
Managed Organizations
Contact
Facebook
Twitter
LinkedIn
YouTube
What We Do
Advocacy
Service
Consultation
Training & Education
Initiatives
Events
Calendar
Annual Events
Fairs & Festivals
GMEBS Board Meetings
Talk It Up Thursdays
News
Georgia's Cities Magazine
GMA Headlines
Press Room
Viewpoints
Resources
The Value of Georgia's Cities
Grant Resources for Cities
GMA Handbooks & Publications
Sample Documents
Data Tools
Reference Articles
Toolkits
Show Search
Search for:
Clear Search
Or
Quick links
I'm looking for
Member Cities
GMA Staff
GMA Events
Forms
Home
Resources
GMA Handbooks & Publications
A Budget Guide for Georgia’s Municipalities
Conclusion
Participant
I want to access my account.
Plan Sponsor
I want to access my account.
Information Seeker
I want to learn more about the program.
Conclusion
The budget is the most important document a city produces. It contains the financial, political, and service delivery plans for a city’s fiscal year. It is a vital tool for communicating public policy to the public. While every city develops the annual operating budget differently, there are common activities regardless of a city’s size. Whether your city prepares an annual budget that consists of several sheets of paper stapled together, or a thousand-page document with charts and graphs, it is important to understand the terms and concepts inherent to the budget process. Budget development is complex and requires the input of appointed and elected municipal officials. The process combines the efforts of people with knowledge and skills in finance, accounting, policymaking, management, state law, and the institutional knowledge of the city’s fiscal condition to make the difficult decisions necessary to provide the highest level of services for city residents. The combination of these skills is necessary to successfully create, adopt, and implement a balanced annual operating budget.
Budget Types
Appendix A: Additional Terms and Definitions