10 LC 18
8853
Senate
Bill 381
By:
Senators Goggans of the 7th, Hill of the 4th, Bulloch of the 11th and Cowsert of
the 46th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 1 of Article 4 of Chapter 12 of Title 45 of the Official Code of
Georgia Annotated, relating to management of budgetary and financial affairs by
the Office of Planning and Budget, so as to require tax expenditure reports and
fee reports as a part of the budget report; to provide definitions; to provide
for contents and requirements of each report; to provide for related matters; to
provide an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
1 of Article 4 of Chapter 12 of Title 45 of the Official Code of Georgia
Annotated, relating to management of budgetary and financial affairs by the
Office of Planning and Budget, is amended in Code Section 45-12-71, relating to
definitions regarding management of such affairs by such office, by adding a new
paragraph to read as follows:
"(11.1)
'Fee' means any source of state revenue classified by the Office of Planning and
Budget as a fee and shall include, but not be limited to, every fee, business
license, nonbusiness license, fine, penalty, surcharge, assessment, add-on, or
other type of charge imposed or administered by any budget
unit."
SECTION
2.
Said
part is further amended in Code Section 45-12-75, relating to the budget report,
by revising paragraphs (7) and (8) and adding a new paragraph as
follows:
"(7)
A draft of a proposed General Appropriations Act or Acts embodying the
Governor's budget report and recommendations for appropriations for the next
fiscal year and drafts of such revenue and other Acts as may be recommended for
putting into effect the proposed financial plan. The recommended appropriation
for each budget unit shall be specified in a separate section of the General
Appropriations Act. The total amount of appropriations recommended shall not
exceed the cash resources available to meet expenditures under such
appropriations;
and
(8)(A)
A comprehensive fee report of all fees collected and administered by any budget
unit.
(B)
Such report shall detail for each fee:
(i)
Its statutory authorization and termination date if any;
(ii)
A description of the associated services or product provided, or the regulatory
function performed;
(iii)
Its current rate or amount and the date such rate or amount was last set or
adjusted by the General Assembly or by the joint fiscal committee;
(iv)
The fund into which its revenues are deposited; and
(v)
The revenues derived from it in each of the two previous fiscal
years.
(C)
Such report shall also contain any proposal that the agency may have
to:
(i)
Create a new fee, or change, reauthorize, or terminate an existing fee, which
shall include a description of the associated services or product provided, or
the regulatory function performed; and
(ii)
Adjust an existing fee rate or amount. Each new or adjusted fee rate shall be
accompanied by information justifying the proposed rate adjustment, which may
include:
(I)
The relationship between the revenue to be raised by the fee or change in the
fee and the cost or change in the cost of the service, product, or regulatory
function supported by the fee, with costs construed as actual costs
incurred;
(II)
The inflationary pressures that have arisen since the fee was last
set;
(III)
The effect on budgetary adequacy if the fee is not increased;
(IV)
The existence of comparable fees in other jurisdictions;
(V)
Policies that might affect the acceptance or the viability of the fee amount;
and
(VI)
Other considerations.
(D)
Such report shall also include any proposal to designate, or redesignate, the
fund into which revenue from a fee is to be deposited; and
(8)(9)
Such other information as the Governor deems desirable or as is required by
law."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.