The fiscal year of the City shall begin on the first day of October and end on the last day of September on the next succeeding year. Such fiscal year shall also constitute the budget and accounting year.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
The City Manager shall submit to the City Council a budget for the ensuing fiscal year and an accompanying budget message, in accordance with state law. The budget shall comply with and contain such information and itemization, as may be required by state law.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
The City Manager’s message shall explain the budget both in fiscal terms and in terms of the work programs. It shall outline the proposed financial policies of the City for the ensuing fiscal year, describe the important features of the budget, 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 City Manager deems desirable.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open to public inspection by anyone interested. When the notice of public hearing on the budget is posted, a copy of the budget summaries shall be posted on the official City Website.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
At the City Council meeting when the budget is submitted, the City Council shall designate the date, time and place of a public hearing which shall be published, printed, and made available on the official City website and at City Hall as required by law. At this hearing, interested persons may express their opinions concerning the budget, including items of expenditures, giving their reasons for wishing to increase or decrease any items of expense.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
After public hearing, the City Council shall analyze the budget, making any additions or deletions which they determine are appropriate, and shall, 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 prior to such day, the current budget shall be in force on a month-to-month basis until a new budget is adopted.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
On final adoption, the budget shall be in effect for that budget year. Final adoption of the budget by the City Council shall constitute the official appropriations as proposed by expenditures for that budget year and shall constitute the basis of official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus projected cash on hand. Unused appropriations may be transferred to any item required for the same general purpose.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
Editor’s note–Former section 7.08 pertaining to contingent appropriation and deriving from Ordinance 10-11-861 adopted 11/15/10 and Ordinance 16-11-1026 adopted 11/17/16, was deleted in its entirety by Ordinance 22-11-1290, prop. 8, adopted 11/17/22.
Under conditions which may arise, and for municipal purposes, the City Council may, by the affirmative vote of a majority of the full membership of the City Council, amend or change the budget to provide for any additional expense in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and maintained in accordance with state law.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
A copy of the budget, as finally adopted, shall be filed with the City Secretary, such other places required by state law, and as the City Council shall designate. The final budget shall be printed or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies, interested persons and civic organizations. Additionally, a copy of the budget summaries shall be posted on the official City Website.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
The City Manager shall submit a five (5) year capital program as an attachment to the annual budget. The program as submitted 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 five (5) 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 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 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
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. Any funds not expended, disbursed or encumbered shall be deemed excess funds.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
(1) 
The City shall have the right and power, except as prohibited by law or this Charter, to borrow money by whatever method it may deem to be in the public interest.
(2) 
Emergency Funding: In any budget year, the City Council shall have full powers authorized by law to borrow money in response to an emergency. Notes may be issued which are repayable not later than the end of the current fiscal year.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
(1) 
The City Council may by ordinance give the City Manager general authority to contract for expenditures without further approval of the City Council for all budgeted items not exceeding limits set by the City Council within the ordinance.
(2) 
All contracts for expenditures or purchases involving more than the limits must be expressly approved in advance by the City Council. All contracts or purchases involving more than the limits set by the City Council shall be awarded by the City Council, in accordance with state law.
(3) 
Emergency contracts as authorized by law and this Charter may be negotiated by the City Council or City Manager if given authority by the City Council, and in accordance with state law. Such emergency shall be declared by the Mayor.
(4) 
Spending, purchasing, and sale of real or personal property guidelines shall be set by policy approved by the City Council and shall be consistent with state law.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
(1) 
No payment shall be made or obligation incurred against any allotment or appropriation except in accordance with appropriations duly made, unless the City Manager, or the City Manager’s designee, first confirms 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.
(2) 
Any authorization of payment or incurring of obligation in violation of the provisions of this Charter shall be void and any payment so made illegal. Such action shall be cause for removal of any officer who knowingly authorized or made such payment or incurred such payment or obligation, and the officer shall also be liable to the City for any amount so paid.
(3) 
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, time warrants, certificates of indebtedness, or certificates of obligation, 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.
(4) 
The City Manager shall submit to the City Council as often as the City Council may request, but not less than once a quarter a report covering the revenues and expenditures of the City in such form as requested by the City Council.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
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 or depositories. The City depositories shall be designated by the City Council in accordance with such regulations and subject to the requirements as to security for deposits and interest thereon as may be established by ordinance and state law.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
At the close of each fiscal year, and at such other times as may be deemed necessary, the City Council shall call for an independent audit of all accounts of the City by a certified public accountant in accordance with state law. Every five (5) years the City will issue a Request for Proposals (RFP) for audit services. The current audit firm shall be allowed to respond and compete, as allowed by state law. The certified public accountant selected shall have no direct or indirect personal interest in the financial affairs of the City or any of its officers. The report of audit, with the auditor's recommendations, will be made to the City Council. Upon completion of the audit, the summary shall be published within thirty (30) days in the official newspaper of the City, shall be posted on the official City Website, and copies of the audit placed on file in the office of the City Secretary, as a public record.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
(1) 
The City shall have the power to levy, assess and collect taxes of every character and type for any municipal purpose not prohibited by the Constitution and laws of the State of Texas. The City shall designate or contract for a Tax Collector for the City.
(2) 
The City shall have the power to grant tax exemptions in accordance with the laws of the State of Texas.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
(1) 
All taxes due in the City shall be payable at the office of the City Tax Collector, or at such location or locations as may be designated by the City 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 succeeding 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 City Council shall provide by ordinance. The City Council may provide discounts for the payment of taxes prior to January 1 in an amount not to exceed those established by the laws of the State of Texas.
(2) 
Failure to levy and assess taxes through omission in preparing the appraisal rolls shall not relieve the person, partnership, company or other legal entity 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 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)
(1) 
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.
(2) 
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 sufficient description of the property to be assessed, to prove the same, and to have its judgment foreclosing the tax lien or for personal judgment against the owners for such taxes.
(Ordinance 10-11-861, ex. B, adopted 11/15/10; Ordinance 16-11-1026, ex. B, adopted 11/17/16; Ordinance 22-11-1290, ex. B, adopted 11/17/2022)