The fiscal year of the City shall begin on the first day of October and end on the last day of September.
The Manager's message shall explain the budget both in fiscal terms and in terms of the work programs. It shall describe the important features of the budget and indicate any major changes from the current year in financial policies, expenditures and revenues together with the reasons for such changes, summarize the City's debt position, and include such other material as the Manager deems desirable.
(Ordinance 01-850, sec. 3, adopted 2/27/01; Resolution 09-2137, prop. 7, adopted 5/15/09)
The budget shall provide a complete financial plan of all City funds and activities for the ensuing fiscal year and, except as required by law or this Charter, shall be in such a form as the Manager deems desirable or the Council may require. It shall begin with a clear general summary of its contents; shall show in detail all estimated income, indicating the proposed property tax levy, and all proposed expenditures, including debt service, for the ensuing fiscal year; and shall be so arranged as to show comparative figures for the actual and estimated income and expenditures of the current fiscal year and actual income and expenditures of the preceding fiscal year. It shall indicate in separate sections:
(1) 
proposed expenditures for current operations during the ensuing fiscal year, detailed by offices, departments and agencies in terms of their respective work programs, and the method of financing such operations;
(2) 
proposed capital expenditures for current operations during the ensuing fiscal year detailed by offices, departments and agencies with the proposed method of financing each such capital expenditure; and
(3) 
anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or operated by the City and the proposed method of its disposition; subsidiary budgets for each such utility giving detailed income and expenditures information shall be attached as appendices to the budget.
(Ordinance 01-850, sec. 3, adopted 2/27/01)
Editor's note–Former section 6.04.1 pertaining to the proposed budget for the office of city secretary was repealed by Proposition 8 of Resolution 09-2137, adopted May 15, 2009. See section 6.04.
A. 
Submission to Council/Planning and Zoning Commission.
The City Manager shall prepare a minimum five-year capital budget. The City Manager shall submit to the Council his recommended five-year capital budget at least sixty days 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 next three fiscal years, with appropriate supporting information as to the necessity for such improvements;
(3) 
cost estimates, method of financing and recommended time schedules for each such improvement; and
(4) 
the estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
The above information may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
(Ordinance 01-850, sec. 3, adopted 2/27/01)
A. 
Notice and Hearing.
The Council shall publish notice and hold public hearings on the proposed budget as required by state law.
B. 
Amendment before Adoption.
After the public hearing, the Council may adopt the budget with or without amendment. In amending the budget, it may add or increase programs or amounts and may delete or decrease any programs or amounts, except expenditures required by law or for debt service or for estimated cash deficit, provided that no amendment to the budget shall increase the authorized expenditures to an amount greater than the total of estimated income and available balances.
C. 
Adoption.
The budgets shall be adopted by an affirmative vote of the majority of the entire Council. Adoption of the budgets shall constitute appropriations of the amounts specified therein as expenditures from the funds indicated and shall constitute a levy of the property tax therein proposed.
D. 
Failure to Adopt.
If the Council fails to adopt the budget and tax rate within the time prescribed by state law, the tax rate shall be set as prescribed by state law. The budget shall be the amounts appropriated for the prior fiscal year, not to exceed projected revenues and available balances, in which case, appropriated amounts would be reduced on a pro-rata basis as needed to provide a balanced budget. The budget may be amended as allowed by state law and this Charter.
(Ordinance 01-850, sec. 3, adopted 2/27/01; Resolution 09-2137, props. 9–11, adopted 5/15/09)
Copies of the budget and the capital program as adopted shall be public records and shall be made available to the public at the office of the City Secretary.
A. 
Supplemental Appropriations.
If during the fiscal year the Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the Council by ordinance may make supplemental appropriations for the year up to the amount of such excess.
B. 
Emergency Appropriations.
To meet a public emergency affecting life, health, property or the public peace, the Council may make emergency appropriations. Such appropriations may be made by emergency ordinance in accordance with the provisions of Section 3.07 B. To the extent that there are no available unappropriated revenues to meet such appropriations, the Council may by such emergency ordinance authorize the issuance of emergency notes, which may be renewed from time to time. These notes and renewals of any fiscal year shall be paid not later than the last day of the next fiscal year.
C. 
Reduction of Appropriations.
If at any time during the fiscal year it appears probable to the Manager that the revenues available will be insufficient to meet the amount appropriated, he shall report to the Council without delay, indicating the cause and estimated amount of the deficit, any remedial action taken by him, and his recommendations as to any other steps to be taken. The Council shall then take such further action as it deems necessary to prevent or minimize any deficit, and for that purpose it may by ordinance reduce one or more appropriation[s].
D. 
Transfer of Appropriations.
At any time during the fiscal year upon written request by the Manager, the Council may by ordinance transfer part or all unencumbered appropriation balance from one department, office or agency to another.
E. 
Limitations.
No appropriations for debt service may be transferred or reduced below any amount required by law to be appropriated or by more than the amount of the unencumbered balance thereof.
(Ordinance 01-850, sec. 3, adopted 2/27/01)
Every appropriation, except for capital expenditures, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure shall continue until the purpose for which it was made has been accomplished or abandoned. The purpose of any such appropriation shall be deemed abandoned if three years pass without any disbursement from or encumbrance of the appropriation. Any funds not expended, disbursed or encumbered shall be deemed excess funds.
All monies received by any person, department or agency of the City for or in connection with the affairs of the City shall be deposited promptly in the City depository. This depository shall be designated by the Council in accordance with such regulations and subject to the requirements established by ordinance and law. Procedures for the withdrawal of money or the disbursement of funds from the City depository shall be prescribed by ordinance. Multiple City depositories shall be allowed.
At the close of each fiscal year, and at such other times as may be deemed necessary, the Council shall call for an independent audit to be made of all accounts of the City by a certified public accountant. The certified public accountant selected shall have no personal interest, directly or indirectly, in the financial affairs of the City or any of its officers. The audit report with the auditor's recommendations will be made to the Council. Upon completion of the audit, a copy of the audit shall be filed with the City Secretary as a public record, as required by state law.
(Resolution 09-2137, prop. 12, adopted 5/15/09)
A. 
No payment shall be made or obligation incurred against any allotment or appropriation unless the Manager or his designee first certifies that there is a sufficient unencumbered balance in such allotment or appropriation, and that sufficient funds are or will be available to cover the claim or meet the obligation when it becomes due and payable.
B. 
Any authorization of payment or incurrence of obligation in violation of the provisions of this Charter shall be void and any payment made illegal. Such action shall be cause for removal of any officer who knowingly authorized or made such a payment or obligation, and he shall also be liable to the City for any amount so paid.
C. 
This prohibition shall not be construed to prevent the making or authorizing of payments, or making of contracts for capital improvements to be financed wholly or partly by the issuance of bonds, or other evidences of indebtedness, or to prevent the making of any contract or lease providing for payments beyond the end of the fiscal year, providing that such action is made or approved by ordinance.
D. 
The Manager shall submit to the Council each month a financial report covering the revenues and expenditures of the City in such a form as requested by the Council.
Taxes shall be collected by the County Tax Assessor-Collector or any successor agency.
(Ordinance 01-850, sec. 3, adopted 2/27/01)
A. 
All taxes in the City shall be payable at the office of the County Tax Assessor-Collector or any successor agency, or at such location or locations as may be designated by the Council, and may be paid at any time after the tax rolls for the year have been completed and approved. Taxes for each year shall be paid before February 1 of the next year, and all such taxes not paid prior to that date shall be deemed delinquent and shall be subject to penalty and interest as the Council shall provide by ordinance in accordance with state law. The Council may provide discounts for the payment of taxes prior to January 1 in amounts not to exceed those established by the State of Texas.
B. 
Failure to levy and assess taxes through omission in preparing the appraisal rolls shall not relieve the person, firm or corporation so omitted from obligation to pay such current or past due taxes as shown to be payable by recheck of the rolls and receipts for the years in question, omitting penalty and interest.
(Ordinance 01-850, sec. 3, adopted 2/27/01)
A. 
All taxable property located in the City on January 1 of each year shall stand charged from that date with a special lien in favor of the City for the taxes due. All persons purchasing any such property on or after January 1 in any year shall take the property subject to the liens provided above. In addition to the liens herein provided, on January 1 of any year the owner of property subject to taxation by the City shall be personally liable for the taxes due for that year.
B. 
The City shall have the power to sue for and recover personal judgment for taxes without foreclosure, or to foreclose its lien or liens, or to recover both personal judgment and foreclosure. In any such suit where it appears that the description of any property in the City appraisal rolls is insufficient to identify such property, the City shall have the right to plead a good description of the property to be assessed, to prove the same, and to have a judgment foreclosing the tax lien or for personal judgment against those owning such property for taxes.
(Ordinance 01-850, sec. 3, adopted 2/27/01)
A. 
Power to Borrow.
The City shall have the right and power, except as prohibited by state law and this Charter, to borrow money by whatever method it may deem to be in the public interest.
B. 
Emergency Funding.
In any budget year, the Council may by unanimous resolution of the Council members present at the meeting at which the resolution is to be considered, authorize the borrowing of money. Notes may be issued which are repayable not later than the end of the current fiscal year.
(Resolution 09-2137, prop. 13, adopted 5/15/09)
A. 
All contracts for purchases shall be subject to the purchasing and contracting requirements as allowed by state law.
B. 
Emergency contracts as authorized by law and this Charter may be negotiated by the Council or Manager if given such authority by the Council, without competitive bidding. Such emergency shall be declared by the Manager and approved by the Council, or may be declared by the Council.
(Ordinance 01-850, sec. 3, adopted 2/27/01; Resolution 09-2137, prop. 14, adopted 5/15/09)