GA SB392

Implements zero-base budgeting for Georgia state agencies, requiring each agency to undergo the process at least once every 10 years but no more frequently than once every 8 years

Requires budget submissions to include analysis of the prior two fiscal years, spending plans by program and revenue source, statements of departmental purposes, effectiveness/efficiency/equity measures, and priority listings of alternative funding levels

Applies beginning with the January 2027 budget report to the General Assembly, with the Department of Education specifically required to submit a zero-base budget in that first year

Makes the Board of Regents of the University System of Georgia subject to periodic zero-base budgeting requirements; encourages but does not mandate judicial branch participation

Authorizes the fiscal affairs subcommittees of each legislative house to review zero-base budget requests and hold hearings; requires the Office of Planning and Budget to maintain effectiveness, efficiency, and equity measures