Bill > SB392

This bill, known as the "Waste Reduction Act of 2026" or the "Zero-Base Budgeting Act," mandates the adoption of zero-base budgeting for state agencies and programs in Georgia, starting with the budget report presented in January 2027 and continuing annually thereafter. Zero-base budgeting requires agencies to justify all their expenses from scratch each year, rather than simply adjusting previous budgets, with the goal of identifying waste and improving efficiency. The House Budget and Research Office and the Senate Budget and Evaluation Office, in consultation with the Office of Planning and Budget, will determine which agencies and programs are subject to this process, ensuring each is reviewed at least once every ten years but no more than once every eight years, while also considering staff capacity. Agencies undergoing zero-base budgeting must provide detailed analyses of their past two fiscal years, their program objectives, effectiveness, efficiency, and equity measures, and a prioritized list of all proposed funding levels for their programs. The Governor will then include this information in the budget report presented to the General Assembly, and the Board of Regents of the University System of Georgia and the Department of Education are specifically included as entities subject to this requirement, with the judicial branch encouraged to participate. Fiscal affairs subcommittees in each house of the General Assembly are authorized to review all zero-base budget materials and conduct hearings as needed.

Budget and Finance

https://www.legis.ga.gov/legislation/72187