A Budget Guide for Georgia's Municipalities

A Budget Guide for Georgia's Municipalities

December 1, 2003

December 2003

This publication has been prepared for municipal officials as a practical guide to the budget process. It includes definitions of budgeting terms, an explanation of the roles of stakeholders in the budget process, and a step by step guide to developing a municipal budget. The laws, regulations, and principles that guide the budget process are also defined and explained in this guide. Finally, the guide includes numerous examples of forms, charts, and graphs that can be duplicated by most cities as they develop their budget documents.

This publication is for general informational purposes only. While some of the information contained in this publication is about legal issues, it is not and should not be treated as legal advice. You should consult with your legal counsel before taking action based on the information contained in this publication. Material posted in this publication may be subject to copyrights owned by GMA or others, and any reproduction, retransmission or republication of such material, except for personal use or with the prior written consent of GMA or other copyright owner, is prohibited. The names, trademarks, service marks, logos and other emblems of GMA in this publication may not be used without GMA's prior written express permission.

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