Difference between revisions of "Georgia state budget and finances"

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===Passed Budget===
===Passed Budget===
Gov. Deal signed the $18.3 billion FY2012 budget on May 17, 2011.  The budget increases health insurance premiums for state employees and cuts funding for Georgia's college system. The governor used his line item veto power to strike funding for 11 $40 million bond projects in the university system. <ref>[http://www.businessweek.com/ap/financialnews/D9N9TO880.htm Businessweek.com "Ga. Governor signs $18.3B budget, vetoes 9 bills" May 18, 2011]</ref>  The governor's veto statements can be found [http://www.georgia.gov/00/press/detail/0,2668,165937316_170988643_171435055,00.html here].
Gov. Deal signed the $18.3 billion FY2012 budget on May 17, 2011.  The budget increases health insurance premiums for state employees and cuts funding for Georgia's college system. The governor used his line item veto power to strike funding for 11 $40 million bond projects in the university system.<ref>[http://www.businessweek.com/ap/financialnews/D9N9TO880.htm Businessweek.com "Ga. Governor signs $18.3B budget, vetoes 9 bills" May 18, 2011]</ref>  The governor's veto statements can be found [http://www.georgia.gov/00/press/detail/0,2668,165937316_170988643_171435055,00.html here].
On Feb. 3, 2012, the Georgia House passed an amended budget to increase state spending by $255 million over what was originally planned.  The amended budget calls for a $300 million for a toll road project along I-75 and I-575 in Cobb and Cherokee counties and for additional federal spending.<ref>[http://www.ajc.com/news/georgia-government/georgia-house-passes-amended-1329753.html The Atlanta Journal Constitution "Georgia House passes amended budget" Feb. 3, 2012]</ref>
On Feb. 3, 2012, the Georgia House passed an amended budget to increase state spending by $255 million over what was originally planned.  The amended budget calls for a $300 million for a toll road project along I-75 and I-575 in Cobb and Cherokee counties and for additional federal spending.<ref>[http://www.ajc.com/news/georgia-government/georgia-house-passes-amended-1329753.html The Atlanta Journal Constitution "Georgia House passes amended budget" Feb. 3, 2012]</ref>

Revision as of 19:29, 10 March 2014

Georgia state budget

Flag of Georgia.png
Budget calendar:  Annual
Fiscal year:  2014
Date signed:  May 8, 2013
Financial figures
GF expenses:  $19.9 billion
Other state budgets
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Georgia operates on an annual budget cycle. Its fiscal year begins July 1 and the state is currently in FY2014.

Georgia Gov. Nathan Deal signed the $19.9 billion FY2014 state spending plan into law on May 8, 2013.[1]

Georgia has a total state debt of approximately $94,041,152,000, when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans, and the budget gap.[2] The total state debt decreased from the prior year's total of $97,478,050,000.[3]

Georgia's total state debt per capita is $9,581.17.[4]

See also: The Georgia State Budget on State Budget Solutions

Federal Aid to State Budget

The chart below represents how much of the state’s budget comes from the federal government. The number is the corresponding ranking in relation to the rest of the nation (if #1, the state receives the highest percentage of federal funding in the nation):

State 2008 2009 2010 2011
Georgia 35.69% (#5) 37.33% (#9) 44.4% (#8) 41.07% (#9)
  • Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.[5][6]

FY2014 State Budget

Gov. Nathan Deal introduced his proposed state budget for FY2014 on Jan. 17, 2013.[7][8].

The proposed budget totaled $19.8 billion, an increase of $550 million over FY2013 state budget, although spending remains down more than $1 billion from 2008. Other than $800 million in construction projects, it provides for no new major programs and does not include cost-of-living raises for state employees or teachers.[7] It cuts spending in some areas, including $300 million for growth in K-12 school enrollment, $50 million for dredging the fast-growing Port of Savannah, and $11.75 million for the College Football Hall of Fame.[7]

The governor's proposed budget is based on assumption of revenue growth of 4.8 percent, similar to what the state saw during the first half of FY2013.[7]

FY2013 State Budget

Gov. Nathan Deal signed the state budget into law on May 7, 2012.[1] He vetoed some items, including:

  • an appropriation of $1.75 million to cover a weight-loss surgery benefit in the state's health plan;[1]
  • $500,000 for small-town airports;[1]
  • $256,800 for renovation of the Rural Development Center at the University of Georgia's campus in Tifton. The governor noted that the project was not sought by the Board of Regents and did not appear on the board's list of priorities for capital projects.[1]

The general fund is $19.3 billion, and total state and federal spending totals more than $39 billion.[1][9]

Additional cuts

In August 2012, the governor's Office of Planning and Budget told the heads of state agencies to come up with additional reductions of $553 million over FY2013 and FY2014 due to concerns over the state's economy. Most agencies were told they must submit 3 percent spending cuts for the rest of this year and for 2014, but the majority of K-12 school funding is exempt from the cuts. The cuts include $108 million from the University System of Georgia (with $54 million of that to come in FY2013) and $170 million from the Department Community Health, which handles Medicaid and PeachCare.[10]

Legislative Proposed Budget

A conference committee comprised of members from both chambers negotiated a compromise budget.[11] On March 27, 2012, the General Assembly approved the negotiated $19.3 billion state general fund budget, with the Senate doing so by a vote of 45-0 and the House vote of 143-24.[12] All budgets together spend about $39.5 billion overall, including federal tax money.[12] The spending plan puts $111 million -- much of it from the national mortgage lawsuit settlement -- into new economic development efforts.[12]

Items cut from the budget include:

  • $750,000 for a state history museum;
  • redirecting $10 million earlier approved for the College Football Hall of Fame to other projects.[12]

On March 21, 2012, the Senate unanimously passed its $19.2 billion version of the FY2013 state budget. The state would borrow about $800 million for construction projects under the Senate plan. The Senate also had a provision changing the HOPE scholarship fund, which the budgets from the governor and House did not address.[11]

The House approved its draft of the budget on March 6, 2012. The House plan was similar to the governor's proposed budget, but included additional funding for education and increased the fuel funds for the Georgia State Patrol. The House did not go along with Deal's plan giving local school leaders the ability to spend nearly $16 million earmarked for student nutrition programs on other aspects of schooling.[13]

Governor's Proposed Budget

The budget increases spending from $18.3 billion in FY2012 to $19 billion in FY2013. “When adjusted for inflation per capita spending in my budget recommendation for fiscal year 2013 is 20.5 percent less than Fiscal Year 2002,” Deal said. [14][15]

Gov. Nathan Deal's proposed FY2013 budget would include consolidating some state agencies.[16] Deal's proposed budget includes expenditures of $19.2 billion.[17] Highlights of the budget include:

  • $89 million is earmarked to fund higher enrollment in Georgia's public elementary, middle and high schools;[17]
  • $235.6 million to the University System of Georgia for new construction, renovation projects and equipment purchases;[18]
  • $60 million has been set aside for teacher raises;[19]
  • elimination of the State Personnel Administration.[17]

Gov. Deal said he hopes to expand his use of zero-based budgeting in FY2013.[17]

The governor also proposed eliminating the sales tax on energy used in manufacturing.[20]

FY2012 State Budget

State tax collections for FY2012 were lower than they were in FY2006. They were 4.8 percent higher than in FY2011, however, and generated enough income to cover the FY2011 state budget.[21]

The state will receive $815 million from banks to settle foreclosure fraud claims, and Gov. Nathan Deal has said that he would put that money towards the state's Rainy Day Fund instead of its of to homeowners. When the governor's administration made this clear in March 2012, the Rainy Day Fund had approximately $320 million.[22]

Passed Budget

Gov. Deal signed the $18.3 billion FY2012 budget on May 17, 2011. The budget increases health insurance premiums for state employees and cuts funding for Georgia's college system. The governor used his line item veto power to strike funding for 11 $40 million bond projects in the university system.[23] The governor's veto statements can be found here.

On Feb. 3, 2012, the Georgia House passed an amended budget to increase state spending by $255 million over what was originally planned. The amended budget calls for a $300 million for a toll road project along I-75 and I-575 in Cobb and Cherokee counties and for additional federal spending.[24]

The FY2012 budget contains no cost-of-living raises for 200,000 teachers and state employees and cuts university system funding. Public school funding will be about the same as it was this year, when many school districts furloughed employees and cut the number of school days to save money.[25]

The budget also includes fee increases, including higher costs for day care licenses, fireworks permits and traveling circuses.[26]

Georgia's annual debt service is $1.2 billion, which is approximately 7 percent of the state's budget. The state has $9.2 billion in outstanding bonds on its books as of Sept. 2011, and Gov. Deal has reduced state bonding to $563 million from $1 billion the prior year.[27]

Education spending

For FY2012, Georgia devoted 32.3% of its total spending to K-12 education, down from 34.0% in FY2009.[28]

Fiscal Year Total Spending[29] Education Spending[30] Percent Education Spending
2009 $76.4 billion $26.0 billion 34.0%
2010 $80.3 billion $26.2 billion 32.6%
2011 $79.2 billion $25.6 billion 32.3%
2012 $78.3 billion $25.3 billion 32.3%

Tobacco Settlement

The state received $138.4 million in FY2012 from a settlement fund with tobacco companies. The money was divided up among a variety of state agencies, including:[22]

  • $7.6 million to the Department of Economic Development
  • $6.1 million to the Department of Human Services, which handles programs such as child welfare and daycare licensing
  • $12 million to the Department of Public Health, which pays for epidemiology and other programs,
  • more than $100 million to Medicaid.

Other years, the tobacco settlement money has helped pay for 911 services, broadband communications and technical colleges.[22]

Governor's Proposed Budget

The governor had originally proposed a FY2012 budget totaling $18.16 billion, an increase of $273 million over FY2011. [31]

In order to focus more on K-12 education, state university programs would see their funding cut about $300 million, down to a total of $1.74 billion for FY2012, over the next 18 months under Deal’s amended 2011 and 2012 budgets.[31] In addition Deal's plan would not seek to fill more than 8,000 positions that are currently vacant. His proposal includes $276 million less for HOPE scholarships, which pay for Georgia high school students with grade point averages of at least 3.0 to attend college. Rather, Deal wants to divide the lottery money earmarked for scholarships equally among qualified students. [32]

Deal's spending plan eliminates dental and vision benefits for low-income Medicaid recipients and cuts the state's Medicaid reimbursement rate for physicians, dentists and pharmacies by 1 percent. His budget would also boost co-payments for children age 6 and up enrolled in the state's PeachCare program for low-income children Those copays would rise from 60 cents to $3.40 for outpatient services and $12.50 to a maximum of $55.45 for inpatient. [33]

Borrowing for capital projects would drop by about 50 percent to $563 million under Deal's proposal. His budget also cut allocations to the Georgia Research Alliance by $12.5 million.[34]

Highlights of the budget include[31]:

  • $46 million for reservoirs
  • $32 million for deepening Savannah harbor
  • $25 million for school buses
  • More than $200 million for k-12 school construction
  • Higher co-payments for many Georgians on the PeachCare health care program
  • $300 million in cuts to the University System funding over 18 months

Deal said that Georgia is in arrears to the federal government for $454 million in loans to its Unemployment Trust Fund and is due to repay those funds in November 2011.[35]

Legislative Budget

House and Senate negotiators approved an $18.3 billion state budget deal on April 12, 2011,[36] and was approved by the General Assembly later that same day.[37] The deal is similar to the governor's proposed budget. Lawmakers agreed to raise premiums at least 10% and borrow from Medicaid to make up for a shortfall in the state health care plan for teachers, state employees and retirees. While higher education cuts will likely mean substantial tuition increases, funding for K-12 schools will remains the same as the prior year. Georgia would borrow about $675 million for construction projects next year.[36] The budget includes approximately $18 million to pay the interest on federal government to loans to the state for unemployment claims during the recession. It also provides almost $4 million to pay for a special session lawmakers will hold later this year to draw congressional and legislative political boundaries based on the 2010 census.[37]

Georgia has slashed some $3 billion in state funds from the budget over the last three years. [38]

The budget that legislators passed last week has a $200 million to $300 million hole that needs to be filled to fund two health care plans.[39]

Lawmakers plan to review spending on K-12 education, higher education and correction, which together account for approximately 60% of the budget, over the summer.[39]


Prior to passage of the agreed upon bill, there were competing legislative proposals. The legislature did not pass a 25% reduction in the state income tax rate.[39]

The House had proposed a 20 percent jump in insurance premiums for state employees. The 20 percent increase will mean employees must pay an additional $15 to $80 a month, depending on the plan the employee is enrolled in.[40] The House also restored more than $7 million for vision, dental and podiatry care for low-income Medicaid recipients that were eliminated in Deal's budget proposal.[41]

Highlights of the House budget plan include[42]

  • Restores vision, dental and podiatry coverage for Medicaid recipients that Deal had proposed eliminating.
  • Scales back a planned cut in reimbursement rates to physicians who treat Medicaid patients.
  • Reduces a proposed cut to school nurses from 10 percent to 4 percent.
  • Restores money for 138,000 meals for senior citizens through the Meals on Wheels program.
  • Boosts health-insurance premiums for state employees, teachers, state retirees and their dependents by 20 percent to help fill a $250 million shortfall.

After shifting to the state Senate, on March 28 the Senate Appropriations Committee unanimously approved their own version of an $18.3 billion spending plan. The committee added $22.6 million to the Department of Revenue’s fiscal 2012 budget and much smaller amounts to the Secretary of State’s office and Department of Driver Services. [43] The Senate budget plan would spend about $23.4 million on auditors, field and fraud officers, collection officials and others at the Department of Revenue to increase tax collections and improve customer service. The Senate plan borrows from Medicaid to fill a gap in the state employee and retirees health care plan. [44]

Budget transparency

See also: Evaluation of Georgia state website and Constitutional provisions regarding reading of bills

Georgia's constitution and laws do not provide for a given period of time to review bills so that lawmakers and citizens can review them prior to lawmakers voting upon them.

The state's official spending transparency database, mandated by the Transparency in Government Act of May 2008, was launched by January 2009. It is available here.

H.B. 22 (2010) requires governments with annual budgets of more than $1 million to send an electronic copy of their spending plan to the University of Georgia, which posts them online.[45] The Atlanta Journal-Constitution reported that only 33% of cities, 57% of counties and 83% of school districts had submitted their budgets by the end of July 2012. Typically local budgets are approved June 30th.[46]


  • Georgia Senate Bill 300 (2008), Transparency in Government Act

Government tools

The following table is helpful in evaluating the level of transparency provided by a state spending and transparency database:

Criteria for evaluating spending databases
State Database Searchability Grants Contracts Line Item Expenditures Dept/Agency Budgets Public Employee Salary
Open Georgia P
600px-Red x.png
600px-Red x.png
600px-Red x.png
  • The website has categorical navigation functions, such as for "Salaries and Travel Reimbursements," and "Other Expenditure Information," but is not searchable outside these prescribed categories.
  • Expenditures information only contains payments to vendors, and is not up to date.[47]
  • Grant information is not available.
  • Contract information is not available.
  • Budgetary compliance reports, containing agency and department budgets, are published.[48]
  • The site has a search for public employee salaries.[49]

Independent transparency sites

The Georgia Public Policy Foundation has launched a transparency website, the Georgia Report Card that focuses on school spending[50]

Multi-Measure Budget Transparency Profile

The Institute of Government and Public Affairs at the University of Illinois has created a multi-measure transparency profile for Georgia, which measures state transparency as of September 2011 using indicators from a range of organizations. These indicators measure both website transparency and other recognized facets of governmental transparency. In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.[51]

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[52][53]

Budget background

The 2009 Georgia General Assembly Session's $3.1 billion budget adjustments for FY 2010 were:[54]

  • Cutting $800 million from state agencies
  • Eliminating the Homeowners Tax Relief Grant raising $428 million
  • Using $1.4 billion from the federal State Fiscal Stabilization Fund and an increased federal Medicaid match (ARRA funds)
  • Using $500 million in various reserve funds

During FY 2009, revenues declined 10.5 percent from FY 2008 levels. This resulted in a FY 2009 budget shortfall of approximately $650 million. Lawmakers closed the shortfall by using approximately $365 million of the remaining Revenue Shortfall Reserve funds, approximately $190 million in ARRA funds, and end-of-year budget savings.[54]

Top 2 sources of revenue are individual income taxes, $8.2 billion (anemic increase of .2% in FY 2010) and Sales & Use Taxes, $5.2 billion (-4.0% in FY 2010).[54]

Total State Funds[54]

FY 2009 Amended Revenue FY 2010 Estimated Revenue Percentage Change
$18,629,356,585 $18,569,866,489 -0.3%

FY 2010 Total State Funds Budget (Includes Lottery Funds and Tobacco Funds) Funding Area[55]

Education 58.1%
Health and Social Services 10.0%
Criminal Justice 9.1%
Medicaid and PeachCare 8.9%
Debt Service 6.1%
Transportation 3.8%
All Other Government 4.0%

Georgia's fiscal year runs from July 1 to June 30. The Governor submits the budget to the Legislature in January for their annual session.[56]

Budget Processes

The House in January 2011 approved a budget reform bill based on zero-based budgeting, which requires state agencies to justify all of the expenditures each year as opposed to the current system under which department heads need only required to explain their requests for budget increases. The legislature approved zero-based budgeting before, but the measure died repeatedly on then-Gov. Sonny Perdue's desk.[57]

Budget figures

The following table provides a history of Georgia's expenditures and gross domestic product (GDP).

Fiscal Year Expenditures (billions) GDP (billions)
2000 $43.5[58] $290.9[58]
2001 $48.6[58] $299.4[58]
2002 $53.6[58] $306.7[58]
2003 $56.0[58] $317.9[58]
2004 $58.4[58] $338.5[58]
2005 $58.9[58] $359.7[58]
2006 $63.0[58] $376.4[58]
2007 $72.6[58] $396.5[58]
2008 $81.2[58] $409.6[58]
2009 $90.7*[58] $408.9*[58]
  • NOTE: The figures for FY 2009 won't be finalized until the end of the fiscal year.

See Georgia state budget (2008-2009) for more details.

Accounting principles

See also: Georgia government accounting principles

The Georgia State Accounting Office was established on October 6, 2004 with an executive order signed by Governor Sonny Perdue.[59] Governor Perdue signed House Bill 293, which codified the realignment of the state's financial reporting and financial system responsibilities under a single State Accounting Officer (SAO). Gregg Griffin was appointed Georgia's State Accounting Officer in August 2008.[60][61] The SAO's duties include:

  • Establish statewide accounting and reporting standards and practices.
  • Operate and improve statewide financial and human capital management systems.
  • Prepare the state's Comprehensive Annual Financial Report (CAFR); the annual audited financial statement for the entire state entity.
  • Provide statewide financial information on interim basis.
  • Train state accounting and payroll personnel in new polices, procedures and standards.
  • Improve accountability, efficiencies and internal controls.

The Georgia Department of Audits is responsible for the state financial accountability.[62] The State Auditor is Russell Hinton.[63]

The Institute for Truth in Accounting (IFTA) rates Georgia “Tardy” in filing the state’s Comprehensive Annual Financial Report (CAFR) – The annual report of state and local governmental entities.[64] IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA does not consider Georgia’s CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care.[65] Georgia's CAFRs are published online by the Georgia Department of Audits.[63]


Georgia has received $6.1 billion in federal stimulus funding between February 2009 to June 2013.[66]

Public Employees

See also: Georgia public employee salaries and Georgia public pensions

According to 2011 Census data, the state of Georgia and local governments in the state employed a total of 576,609 people.[67] Of those employees, 471,512 were full-time employees receiving a net pay of $1,681,467,081 per month and 105,097 were part-time employees paid $110,100,640 per month.[67] More than 60% of those employees, or 349,037 employees, were in education or higher education.[67]

See also

External links

Additional reading


  1. 1.0 1.1 1.2 1.3 1.4 1.5 The Atlanta Journal Constitution "Deal signs $19.9 billion budget for fiscal year 2014" May 8, 2013
  2. State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012
  3. State Budget Solution “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011
  4. State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012
  5. US Census Federal Aid to State and Local Governments
  6. Tax Foundation' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013
  7. 7.0 7.1 7.2 7.3 The Atlanta Journal Constitution "Deal unveils $19.8 billion budget" Jan. 17, 2013
  8. Governor's Budget Report
  9. 2013 Enacted Budget
  10. The Atlanta Journal Constitution "More budget cuts ahead for state health care, universities" Aug. 3, 2012
  11. 11.0 11.1 The Atlanta Journal Constitution "Senate passes budget, tinkers with HOPE" March 21, 2012
  12. 12.0 12.1 12.2 12.3 The Atlanta Journal Constitution "Lawmakers back budget with a little extra to spare" March 27, 2012
  13. The Florida Times-Union "Georgia House approves $19.2 billion budget" March 6, 2012
  14. State Budget Solutions "GA Gov: Next year budget increase just three-tenths of 1 percent" Jan. 17, 2012
  15. Georgia Budget Report 2013
  16. Atlanta Business Chronicle "Deal's budget plan: Merge or eliminate some state agencies" Jan. 6, 2012
  17. 17.0 17.1 17.2 17.3 The Gainesville Times "Deal wants to increase state's spending" Jan. 11, 2012
  18. Atlanta Business Chronicle "Georgia budget to fund four major college building projects " Jan. 23, 2012
  19. WSBTV.com "Deal outlines budget of spending instead of cuts" Jan. 10, 2012
  20. Businessweek "Governors Seeking Jobs Offer Tax Breaks as Budget Woes Ease" Jan. 31, 2012
  21. The Atlanta Journal Constitution "More budget cuts ahead for state health care, universities" Aug. 3, 2012
  22. 22.0 22.1 22.2 [The Atlanta Journal Constitution "Funds for defrauded homeowners diverted by state" March 11, 2012]
  23. Businessweek.com "Ga. Governor signs $18.3B budget, vetoes 9 bills" May 18, 2011
  24. The Atlanta Journal Constitution "Georgia House passes amended budget" Feb. 3, 2012
  25. The Atlanta Journal Constitution "Governor signs $18.3 billion budget, vetoes college construction projects" May 17, 2011
  26. CBSNews.com "States eye fee increases as alternative to taxes" July 23, 2011
  27. The Houston Chronicle "Georgia borrowing dips under Gov. Deal's tenure" Sept. 4, 2011
  28. State Budget Solutions "Throwing Money At Education Isn't Working" Sept. 12, 2012
  29. USGovernmentSpending.com "Georgia Government Spending Chart - Total Spending" Aug. 4, 2012
  30. http://www.usgovernmentspending.com/spending_chart_1997_2017ALb_13s1li111mcn_20t USGovernmentSpending.com "Georgia Government Spending Chart - Education Spending"Aug. 4, 2012
  31. 31.0 31.1 31.2 The Atlanta Journal Constitution "Deal warns of cuts, promises progress in first State of the State" Jan. 12, 2011
  32. OnlineAthens.com, Lawmakers to Dig into Deal's Proposed Cuts, Jan. 17, 2011
  33. Gwinnet Daily Post, Preaching Austerity, Gov. Deal Unveils Lean Budget, Jan. 13, 2011
  34. GPB News, Research Alliance Funding Cut..., Jan. 28, 2011
  35. The Atlanta Journal Constitution "Deal: State government workforce too big" Dec. 16, 2010
  36. 36.0 36.1 The Atlanta Journal Constitution "Lawmakers come to state budget deal" April 12, 2011
  37. 37.0 37.1 The Atlanta Journal Constitution "Lawmakers pass $18 billion state budget" April 12, 2011
  38. Business Week, State House Panel OKs $18.25 Bn. Budget, March 10, 2011
  39. 39.0 39.1 39.2 The Atlanta Journal Constitution "Smaller state government in sight" April 16, 2011
  40. Business Week, State House Panel OKs $18.25 Bn. Budget, March 10, 2011
  41. Business Week, State House Panel OKs $18.25 Bn. Budget, March 10, 2011
  42. Macon News, Ga. House Passes $18.25 Bn. Budget, March 11, 2011
  43. Business Journal, Senate Budget Targets Customers, Cheaters, March 28, 2011
  44. Atlanta Journal Constitution, Senate Wants to Spend More to Go After Tax Cheats, March 28, 2011
  45. Georgia Legislative Summary (2010), Accessed July 24, 2012
  46. CBS Atlanta, Ga. governments fail to post electronic budgets, July 23, 2012
  47. Expenditures
  48. Open Georgia, Financial
  49. [1]
  50. Georgia Report Card for Parents
  51. Institute of Government and Public Affairs "Georgia Profile," Accessed August 16, 2013
  52. 50-state comparison
  53. profiles for other states
  54. Cite error: Invalid <ref> tag; no text was provided for refs named policy
  55. Georgia Budget & Policy Institute, “Analysis of the FY 2010 Budget: Closing One Year’s Shortfall and Planning for Another,” June 2009 (Updated 7/13/2009)
  56. National Association of Budget Officers, "Budget Processes in the States," 2008
  57. Businessweek "Ga. Senate, House tackle zero-based budgeting" Jan. 28, 2011
  58. 58.00 58.01 58.02 58.03 58.04 58.05 58.06 58.07 58.08 58.09 58.10 58.11 58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 US Government Spending,"Georgia State and Local spending," retrieved June 3,2009 by Ryan Ellis
  59. The Georgia State Accounting Office
  60. Greg Griffin
  61. Georgia State Accounting Office Web site, retrieved October 15, 2009
  62. The Georgia Department of Audits
  63. 63.0 63.1 The Georgia Department of Audits Web site, retrieved October 15, 2009
  64. The Institute for Truth in Accounting
  65. Institute for Truth in Accounting, “The Truth About Balanced Budgets—A Fifty State Study,” Page 35
  66. Recovery, "Stimulus Spending by State"
  67. 67.0 67.1 67.2 2011 Georgia Public Employment U.S. Census Data