The fiscal year of the City of Greenville shall begin on the first day of October and shall end on the last day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year. All procedures pertaining to budget and finance shall be in accordance with provision of the Texas Property Tax Code and other applicable State law, ordinances, resolutions and rules of the City Council and generally accepted accounting principles for governmental entities.
(Prop. No. 2, 2005)
The City Manager shall submit to the Council a proposed budget not later than the first regularly scheduled Council meeting in August prior to the beginning of each fiscal year. The budget shall provide a complete plan for the fiscal year.
Notwithstanding any other provision herein, the City Manager with the approval of the City Council may, in lieu of the budgeting methods specified herein, determine that the budget shall be prepared utilizing other budgeting methods, to the extent the same are permitted under state law and generally accepted accounting principles for governmental entities.
(Prop. No. 6, 1982; Prop. No. 3, 2005)
(Repealed by Prop. No. 4, 2005)
(Repealed by Prop. No. 4, 2005)
The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be a public record for inspection by anyone.
Notice of a public hearing on the budget shall be given in accordance with the requirements of state law.
(Prop. No. 7, 1982; Prop No. 5, 2005)
(Repealed by Prop. No. 4, 2005)
All proceedings following the public hearing on the budget, including the adoption of the budget, shall be conducted in accordance with state law.
(Prop. No. 7, 1982; Prop No. 5, 2005)
(Reserved for Expansion)
(Repealed by Prop. No. 4, 2005)
At any time during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classification of expenditure within an office, department or organizational unit within a fund. At any time during the fiscal year, at the request of the City Manager, the Council may, by Ordinance, transfer any part of the unencumbered appropriation balance or the entire balance thereof from one office, department or organizational unit to another in a different fund.
(Prop. No. 6, 2005)
The budget shall be adopted by the favorable vote of a simple majority of the members of the whole Council.
(Prop. No. 17, 2013)
The budget shall be finally adopted not later than the thirtieth day of the last month of the fiscal year. Should the Council take no final action on or prior to such day, the budget as submitted by the City Manager shall be deemed to have been finally adopted by the Council.
(Prop. No. 19, 2000)
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall be filed with the City Secretary, the County Clerk of Hunt County, and the city library. 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.
(Prop. No. 8, 1982; Prop. No. 1, 2010)
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 purpose of the City of Greenville, in the corresponding tax year.
Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than five percent (5%) of the total general fund expenditure, to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of the City Manager and distributed by him or her, 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 appropriation, the spending of which shall be charged to the departments or activities for which appropriations are made.
(Prop. No. 2, 2000)
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 uniform nationally accepted classifications.
Amendments to the budget and changes in the budget for municipal purposes shall be made only following a public hearing and with the approval of the Council, and shall be made in accordance with state law. Any amendment or change shall also provide for the reduction of other expenditures, supplemental revenues, or unreserved fund balance to fund such change. Any changes made pursuant to the terms of this Section shall be approved by Ordinance, and shall then become an attachment to the original budget.
(Prop. No. 20, 2000; Prop. No. 7, 2005; Prop. No. 6, 2010)