The fiscal year of the City government shall begin on the first day of October and shall end on the last day of September of the following calendar year. Such fiscal year shall also constitute the budget and accounting year. As used in this Charter the term “budget year” shall mean the fiscal year for which any particular budget is adopted and in which it is administered. In order to implement the change of the fiscal year, there shall be an interim budget from the 1st day of July, 1972, to the 30th day of September, 1972, after which the fiscal year shall be as hereinbefore provided in this section.
(Amended 1/25/1972)
The City Manager, shall prepare the annual budget consistent with state law.
(Amended 4/5/1986; 5/1/2021; 11/7/2023)
The budget and budget message and all supporting schedules shall be a public record in the office of the City Clerk open to public inspection by anyone. The City Manager shall cause a reasonable number of copies of the budget and budget message to be prepared for distribution to interested persons.
At the meeting of the Council at which the budget and budget message are submitted, the Council shall determine the place and time of the public hearing on the budget, and shall cause to be published a notice of the place and time, not less than seven (7) days after date of publication, at which the Council will hold a public hearing.
At the time and place so advertised, or at any time and place to which such public hearing shall from time to time be adjourned, the Council shall hold a public hearing on the budget as submitted, at which all interested persons shall be given an opportunity to be heard, for or against the estimates or any item thereof.
Editor's note–Former section 6, pertaining to further consideration of budget, was repealed 11/7/2023.
After such further hearing, the Council may insert the additional item or items, and make the increase or increases, to the amount in each case indicated by the published notice, or to a lesser amount, but where it shall increase the total proposed expenditures, it shall also increase the total anticipated revenue to at least equal such total proposed expenditures.
The budget shall be adopted, and a tax rate set by a favorable vote of the members of the Council as prescribed by the Texas Property Tax Code.
(Amended 5/1/2021)
Editor's note–Former section 9, pertaining to date of final adoption; failure to adopt, was repealed 11/7/2023.
Upon final adoption, the budget shall be in effect for the budget year. A copy of the budget, as finally adopted, shall be filed with the City Clerk and shall be posted on the City’s website. The final budget shall be printed, mimeographed or otherwise reproduced and a reasonable number of copies shall be made available for the use of all offices, departments and agencies, and for the use of interested persons and civic organizations.
(Amended 5/1/2021)
From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named.
From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the City, in the corresponding tax year.
The budget message submitted by the City Manager to the City Council shall be explanatory of the budget, shall contain an outline of the proposed financial policies of the City for the budget year and shall describe in connection therewith the important features of the budget plan. It shall set forth the reasons for salient changes from the previous year in expenditure and revenue items and shall explain any major changes in financial policy.
Attached to the budget message shall be such supporting schedules, exhibits and other explanatory material, in respect to both current operations and capital outlays as the City Manager shall believe useful to the City Council.
(a) 
Budget Preparation: The budget shall provide a complete financial plan for all funds for the fiscal year, which shall include (a) a budget message, (b) general summary, (c) detailed estimates of all anticipated revenues applicable to proposed expenditures, and (d) all proposed expenditures. The expenditures for general and special revenue funds shall be by function, department, activity, and by character and object. In funds other than general and revenue (enterprise funds), the proposed expenditures shall be presented in an understandable manner according to the discretion of the City Manager.
(b) 
Enforcement of the Budget: The City Manager shall strictly enforce the provisions of the budget as specified in the ordinance adopting the budget. He shall not authorize or approve any expenditure unless an appropriation has been made in the budget ordinance adopting the budget, and there is an available unencumbered balance of the appropriation sufficient to pay the liability to be incurred. No officer or employee of the City shall place any orders or make any purchase except for the purposes authorized in the budget. Any officer or employee placing such orders or making such purchases may be held personally liable for same.
(Added by amendment 4/5/1986; amended 4/5/1986)
In parallel columns opposite the several items of revenue there shall be placed the actual amount of such item for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing budget year.
The proposed expenditures for the administration, operation, maintenance and capital outlay of each office, department or agency of the City shall be itemized by character and object. In parallel columns opposite the various items of expenditures, there shall be placed the actual amount of such items of expenditures for the last completed fiscal year, the estimated amount for the current fiscal year and the proposed amount for the ensuing budget year.
Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three (3) per centum of the total general fund expenditure, to be used in the case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of the City Manager and distributed by him, after approval by the City Council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported. The proceeds of the contingent appropriation shall be disbursed only by transfer to other departmental appropriations, the spending of which shall be charged to the departments or activities for which the appropriations are made.
(a) 
Submission to Council: The Manager shall prepare and submit to the Council a five (5) year Capital Program prior to the final date for submission of the budget.
(b) 
Contents: The Capital Program shall include:
(1) 
A clear general summary of its contents;
(2) 
A list of all capital improvements which are proposed to be undertaken during the five (5) fiscal years next ensuing, with appropriate supporting information as to the necessity of such improvements; and,
(3) 
Cost estimates, method of financing, and recommended time schedules for each such improvement.
The above information may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
(Added by amendment 1/25/1972; effective date: 3 months prior to the 1973-74 budget year; amended 11/7/2023)
The Council shall give notice of a public hearing on the proposed Capital Program and shall hold said hearing in the same manner as provided in this Chapter for the annual budget. The hearing for the proposed Capital Program and the notice of same may be in conjunction with the annual budget. The Council shall, by resolution, adopt the Capital Program with or without amendment after the public hearing in accordance with the Texas Local Government Code.
(Added by amendment 1/25/1972; effective: 3 months prior to the 1973-74 budget year; amended 5/1/2021)
Editor's note–Former section 21, pertaining to the five-year planning budget, was repealed 9/16/2003.