The fiscal year of the City shall begin on the first day of October and end on the last day of September.
(Charter adopted 11/2/10)
The City Manager shall submit a proposed budget containing a complete financial plan for each fiscal year. Such a budget shall be submitted to the City Council not more than one hundred twenty (120) days but not less than sixty (60) days prior to the beginning of each fiscal year. The budget shall contain the following:
(a)
A financial policies of the City for the fiscal year, shall set forth the reasons for any major changes in expenditure and revenue items from the previous fiscal year, and shall explain any major change in financial policies.
(b)
Revenue Summary
(c)
Departmental Expenditure Summary
(d)
Departmental Budget
(e)
Schedule of Outstanding Debt
(f)
Schedule of Capital Outlays by Department
(g)
Review of Property Valuations
(h)
An Analysis of Tax Rates
(i)
Tax Levies and Tax Collection by Year for the Last Three (3) Years
(j)
A Provision for Financing the Current Capital Improvement Program
(k)
A Provision for Financing the Current Capital Improvement Program
In preparing the budget, the City Manager shall place in parallel columns opposite the several items of revenues and expenditures, the actual amount of each item for the last complete fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. |
(Charter adopted 11/2/10; Ordinance D19-08 adopted 8/15/19)
A.
Notice of Hearings.
The City Council shall have published in the official newspaper(s) of the City a notice stating:
B.
[Reserved]
C.
Amendment of Budget before Adoption.
After the public hearing, the City 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, provided that no amendment to the budget shall increase expenditures to an amount greater than the estimated income.
D.
Adoption.
The City Council shall adopt the budget on or before the 20th day of the last month of the fiscal year currently ending. If it fails to adopt the budget by this date, the amounts appropriated for current operation for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month-to-month basis, with all items in it pro-rated accordingly, until such time as the City Council adopts a budget for the ensuing fiscal year. Adoption of the budget 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.
(Charter adopted 11/2/10; Ordinance D19-08 adopted 8/15/19)
A.
Supplemental Appropriations.
If, during the fiscal year, the City Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the City Council 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. To the extent that there are no available unappropriated revenues to meet such appropriations, the Council may by such ordinance authorize the issuance of emergency notes, which may be renewed as necessary.
C.
Reduction of Appropriations.
If at any time during the fiscal year it appears probable to the City Manager that the revenues available will be insufficient to meet the amount appropriated, he shall report to the City Council without delay, indicating the estimated amount of the deficit, any remedial action taken by him and his recommendations as to any other steps to be taken. The City Council shall then take such further action as it deems necessary to prevent or minimize any deficit and for that purpose it may reduce one or more appropriations.
D.
Transfer of Appropriations.
At any time during the fiscal year the City Manager may transfer part or all of the unencumbered appropriation balance among programs within a fund department, office or agency and, upon writing request by the City Manager, the City Council may transfer part or all of any unencumbered appropriation balance from one fund department, office or agency to another.
E.
Limitations; Effective Date.
No appropriation for debt service may be reduced or transferred, and no appropriation may be reduced below any amount required by law to be appropriated or by more than the amount of the unencumbered balance thereof. The supplemental and emergency appropriations and reduction or transfer of appropriations authorized by the section may be made effective immediately upon adoption.
(Charter adopted 11/2/10; Ordinance D19-08 adopted 8/15/19)
The total of proposed expenditures shall not exceed the total of estimated income.
(Charter adopted 11/2/10)
Every appropriation, except an appropriation for a capital expenditure, 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 in force 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 (3) years pass without any disbursement from or encumbrance of the appropriation.
(Charter adopted 11/2/10)
No payment shall be made or obligation incurred against any allotment or appropriation unless the City Manager or his designee first certifies that there is a sufficient unencumbered balance in such allotments or appropriations and that sufficient funds there from are or will be available to cover the claim or meet the obligation in violation of the provisions of this Charter shall be void and any payment so made illegal [sic]. Such action shall be cause for removal of any officer who knowingly authorized or made such payment or incurred such obligation, and he shall also be liable to the City for any amount so paid. However, except where prohibited by law, nothing in this Charter shall 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 to prevent the making of any contract or lease providing for payments beyond the end of the fiscal year, provided that such action is made or approved by ordinance.
(Charter adopted 11/2/10)
The City Council may by ordinance set a maximum amount for which the City Manager shall be authorized to execute contracts and/or to expend funds for budgeted items; provided however, that all contracts and expenditures must comply with state laws requiring competitive bids. The City Council may by ordinance establish an amount above which all contracts or purchases must be approved in advance by the City Council. All Contracts and purchases shall be handled in a manner to obtain the best value for the City.
(Charter adopted 11/2/10; Ordinance D19-08 adopted 8/15/19)
The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds and certificates of obligation for permanent public improvements or for any other public purpose not prohibited by the Constitution and Laws of the State of Texas, and to issue refunding bonds to refund outstanding bonds of the City Previously issued. All such bonds shall be issued in conformity with the Laws of the State of Texas.
(Charter adopted 11/2/10; Ordinance D19-08 adopted 8/15/19)
The City shall have power to borrow money for the purpose of constructing, purchasing, improving, extending or repairing of public utilities, recreational facilities or any other self-liquidating municipal function not prohibited by the Constitution and Laws of the State of Texas, and to issue revenue bonds to evidence the obligation created thereby. Such bonds shall be a charge upon and payable solely from the properties, or interest therein pledged, or the income there from, or both, and shall never be a debt of the City. All such bonds shall be issued in conformity with the Laws of the State of Texas.
(Charter adopted 11/2/10)
The City Council shall appoint a Certified Public Accountant to make a complete audit of the books and accounts of every City Department at the close of every fiscal year and present his report to the City Council. Such audit report shall be filed with the City Secretary and shall be available for public inspection.
(Charter adopted 11/2/10)
The City Council shall have the power under the provisions of state law to levy, assess and collect an annual tax upon taxable property within the City, and to establish a tax on sales within the City, to the maximum extent provided by the Constitution and General Laws of the State of Texas.
(Charter adopted 11/2/10)
The City Council shall prescribe by ordinance the methods, procedures, rules and regulations by which its power to tax may be implemented, and by which any taxes thereby imposed may be enforced and collected.
(Charter adopted 11/2/10)
All taxes due to the City of Nolanville shall be payable at a location designated by the City Council. Taxes shall be due and shall become delinquent as provided in the Texas Tax Code, as amended, which code further provides for delinquent taxes, interest, penalty and procedures for the collection of taxes.
(Charter adopted 11/2/10)
The City shall have all the rights granted by State Law to collect taxes and to enforce collection by lien foreclosures and other procedures set forth by State Law pertaining to Real and Personal property.
(Charter adopted 11/2/10)