Georgia SS8CG6.b

Social Studies8th GradeGeorgia Studies

The Standard

Describe how local government is funded and how spending decisions are made.

Georgia Standards of Excellence for Social Studies · Analyze the role of local governments in the state of Georgia.

Teacher's field guide

What This Standard Means

What Students Need to Do

Students identify common local revenue sources, including property taxes, sales taxes, service fees, fines, and grants. They explain how officials create, review, and approve a public budget.

What Mastery Looks Like

Students can connect a local service, such as road repair, to likely funding sources. They can explain how councils or commissions weigh needs, available revenue, and public input before approving spending.

Common Misconceptions

Students may think all local funding comes from the state or federal government. They may assume a mayor spends money alone, without an approved budget. They may also confuse taxes with service fees.

How to Assess It

Give this exit ticket: “A county needs to repair roads. Name two possible funding sources and explain who approves the spending and how.”

Lesson moves

Ways to Teach It

  1. Give groups 20 counters for county revenue and budget cards for police, roads, parks, and courts, then require allocations and a written rationale.

  2. Ask students to write which local service should receive more funding, then support the choice with one community need and one possible revenue source.

  3. Play a matching game with revenue cards, service cards, and decision maker cards, then have students explain each completed match.

  4. Open a local city or county budget online and have students find one revenue source, one major expense, and the officials who approved it.

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Printable SS8CG6.b Worksheet

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