Article 165³ and its purpose
Article 165³ of the Georgian Code of Administrative Offences establishes administrative liability for an unjustified delay in transferring, forwarding, allocating or disbursing monetary funds that have been allocated from the central budget or a state budgetary fund, as well as funds owned by such budgets or funds, when those operations are not carried out in accordance with the designated purpose and within a reasonable time. The provision serves one of the foundational principles of public finance: money planned and earmarked by the state must reach its intended recipients on time. A delay harms both the specific social events and targeted programmes concerned and the overall credibility of public financial management, which is why the legislator attaches an administrative penalty to this conduct.