[1]
Editor’s note–Former sections 9.17–9.20 pertaining to “power to tax,” “property subject to tax; method of assessment,” “tax liens,” and “issuance of bonds” were deleted in their entirety at an election held May 4, 2019, measure 1.
The fiscal year of the City of Gonzales shall hereafter be set by ordinance or resolution of the city council. Such fiscal year shall also constitute the budget and accounting year.
The city manager, forty-five (45) days prior to the beginning of each fiscal year, shall submit to the council a proposed budget which budget shall provide a complete financial plan for the fiscal year, and shall contain the following:
(a) 
A budget message, explanatory of the budget, which message shall contain an outline of the proposed financial policies of the city for the fiscal year, shall set forth the reasons for salient changes from the previous fiscal year in expenditure and revenue items, and shall explain any major changes in financial policy.
(b) 
A consolidated statement of anticipated receipts and proposed expenditures for all funds.
(c) 
An analysis of property valuations.
(d) 
An analysis of tax rate.
(e) 
Tax levies and tax collections by years for at least five years.
(f) 
General fund resources in detail.
(g) 
Special fund resources in detail.
(h) 
Summary of proposed expenditures by function, department and activity.
(i) 
Detailed estimates of expenditures shown separately for each activity to support summary (h) above.
(j) 
A revenue and expense statement for all types of bonds.
(k) 
A description of all bond issues outstanding, showing rate of interest, date of issue, maturity date, amount authorized, amounts issued and amounts outstanding.
(l) 
A schedule of requirements for the principal and interest of each issue of bonds.
(m) 
The appropriation ordinance.
(n) 
The tax-levying ordinance.
(o) 
A five (5) year capital program as an attachment to the annual budget. The program as submitted must include:
(1) 
A clear summary of its contents;
(2) 
A list of all capital improvements which are proposed to be undertaken during the five fiscal years succeeding the budget year, with appropriate supporting information as to the necessity for such improvements;
(3) 
Cost estimates, methods of financing, and recommended time schedules for each 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 the process of construction or acquisition.
In preparing the budget, the city manager shall place in parallel columns opposite the several items of revenue: The actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year.
The city manager in the preparation of the budget shall place in parallel columns opposite the various items of expenditures. 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 fiscal year.
The budget and all supporting schedules shall be filed with the person performing the duties of city secretary, submitted to the city council and shall be a public record. The city manager shall provide copies for distribution to all interested persons.
At the meeting of the city council at which the budget is submitted, the city council shall fix the time and place of a public hearing on the budget and shall cause to be published as prescribed by state law, notice of the hearing setting forth the time and place hereof at least five days before the date of such hearing.
At the time and place set forth in the notice required by Section 9.06, or at any time and place to which such public hearing shall from time to time be adjourned, the city council shall hold a public hearing on the budget submitted and all interested persons shall be given an opportunity to be heard for or against any item or the amount of item therein contained.
After the conclusion of such public hearing, the city council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law, but where it shall increase the total proposed expenditures, it shall also provide for an increase in the total anticipated revenue to at least equal such proposed expenditures.
After public hearing, the City Council must analyze the budget, making any additions or deletions which they deem appropriate, and must, at least ten (10) days before the beginning of the next fiscal year, adopt the budget by the affirmative vote of a majority of the full membership of the city council. Should the city council take no final action on or before such day, the current budget will continue to be in force on a month-to-month basis until a new budget is adopted.
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as adopted, shall be filed with the person performing the duties of city secretary. The budget shall be reproduced and copies made available for the use of all offices, departments and agencies and for the use of interested persons and civic organizations.
From the effective date of the budget, the several amounts staffed 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 staffed 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; provided, however, that in no event shall such levy exceed the legal limit provided by the laws and constitution of the State of Texas.
Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three per centum of the total budget to be used in case of unforeseen items of expenditure. Such contingent appropriation shall be under the control of the city manager and distributed by him/her, after approval of 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 total estimated expenditures of the general fund and debt service fund shall not exceed the total estimated resources of each fund (prospective income plus cash on hand). The classification of revenue and expenditure accounts shall conform as nearly as local conditions will permit to the form classification as promulgated by the National Committee on Governmental Accounting or some other nationally accepted classification.
The city budget may be amended and appropriations altered in accordance therewith in cases of public necessity, the actual fact of which shall have been declared by the city council.
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.