The budget officer shall be the city manager.
(2001 Code, sec. 35.20; Ordinance adopting Code)
The city manager or his designated appointee shall annually prepare a budget to cover all proposed expenditures of the city for the succeeding year.
(2001 Code, sec. 35.21; Ordinance adopting Code)
The budget shall show all expenditures proposed and shall be carefully itemized to make as clear a comparison as practicable between expenditures included in the proposed budget and actual expenditures for the same or similar purposes for the preceding year. The budget must also clearly show each of the various projects for which appropriations are made in the budget and the budgeted sums for each of such projects. The budget shall also contain a complete financial statement of the city showing all outstanding obligations of such city, the cash on hand to the credit of each and every fund, and funds expected to be received from all sources during the ensuing year, the estimated revenue available to cover the proposed budget, and the estimated rate of tax, if any, which will be required.
(2001 Code, sec. 35.22)
The city manager shall have the authority to require any officer, department head, or other unit of the city government to furnish such information as may, in the city manager’s discretion, be necessary to properly prepare the proposed budget.
(2001 Code, sec. 35.23; Ordinance adopting Code)
The budget shall be filed with the city secretary thirty (30) days prior to the time the city council makes its tax levy for the current fiscal year, or as close as is practical. The budget as filed with the city secretary shall be available for public inspection during all reasonable business hours.
(2001 Code, sec. 35.24)
The city council shall hold a public hearing on the proposed budget. Such public hearing shall occur after the fifteenth (15th) day after the proposed budget has been filed with the city secretary but before the city council makes its tax levy. Public notice of the date, time and location of the hearing shall be given in accordance with the Texas Open Meetings Law and chapter 102 of the Local Government Code.
(2001 Code, sec. 35.25)
On final approval of the budget by the city council, a copy of the budget shall be filed with the city secretary and the county clerk’s office.
(2001 Code, sec. 35.26)
(a) 
All funds appropriated and allocated shall be expended and used pursuant to the provisions of the official budget, and the city manager shall be directed to appropriate and expend city funds accordingly.
(b) 
The city manager may transfer any unneeded surplus in the amount budgeted from one account to another account in which a deficiency exists, if and when in the judgment of the city manager actual or probable receipts are less than the amount estimated and appropriated for expenditures of the several departments.
(c) 
Department managers may transfer money among accounts that are in the same major account division. Department managers may transfer money among major account divisions only with the approval of the city manager. All budget changes made under this section will take effect only when they are submitted to the city manager in a form approved by the city manager. Transfers between departments will require the approval of the city manager.
(2001 Code, sec. 35.27)