§ 13. Fiscal year.

(a)

The county shall comply with Chapter 81 of Title 36 of the O.C.G.A., of the relating to local government budgets and audits, as well as the provisions of this section.

(b)

The fiscal year shall be from July 1 to June 30.

(c)

The board shall operate under an annual balanced budget for the general fund, special revenue funds, and debt service funds.

(d)

The board shall adopt a balanced budget by resolution.

(e)

Nothing contained in this section shall preclude the board from amending its budget to adapt to changing needs during the budget period. Amendments shall be made as follows:

(1)

Any increase in appropriations, whether accomplished through change in revenues or a transfer of appropriations among departments, shall require the approval by resolution of the board; and

(2)

Transfers of appropriations within a department or fund with the exception of salary and benefit accounts shall require the approval of the county manager.

(f)

The board shall adopt uniform charts of accounts prepared by the Department of Community Affairs.

(Act. No. 671, § 13, passed 5-13-08)