The fiscal year of the City shall begin on October 1, each year
and end on the following September. The fiscal year may be changed
by the City Council by ordinance, provided that no change shall be
effective until six (6) months after the passage of such ordinance.
On or before the 15th day of August of each fiscal year, the
City Manager shall submit to the City Council a budget for the ensuing
fiscal year and an accompanying message.
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 and indicate any
major changes from the current year in financial policies, expenditures
and revenues together with the reasons for such changes. The message
shall also summarize the City’s debt position and include such
other material as the City Manager deems desirable.
The budget shall provide a complete financial plan of all City
funds and activities for the ensuing fiscal year and, except as required
by law or this Charter, shall be in such form as the City Manager
deems desirable or the City Council may require. The budget shall
begin with a clear general summary of its contents; shall show in
detail all estimated income, indicating the proposed property tax
levy, and all proposed expenditures, including debt service, for the
ensuing fiscal year; and shall be so arranged as to show comparative
figures for actual and estimated income and expenditures of the current
fiscal year and actual income and expenditures of the preceding fiscal
year. It shall indicate in separate sections as follows:
a) Goals
and Objectives.
The proposed goals, objectives and expenditures
for current operations during the ensuing fiscal year, detailed for
each fund by organization unit and program, purpose or activity, and
the method of financing such expenditures;
b) Capital
Budget.
Proposed capital expenditures during the ensuing
fiscal year, detailed for each fund by organization unit when practicable,
and the proposed method of financing each capital expenditure; and
c) Enterprise
Funds.
The anticipated income and expense and profit
and loss for the ensuing year for each public utility or other proprietary
enterprise fund, as defined in this Charter, operated by the City.
For any fund, the total of proposed expenditures shall not exceed
the total of estimated income plus any fund balance carried forward,
exclusive of reserves.
d) Appropriation.
To ensure a higher quality of life and security for the citizens
of Hutto, the following appropriations will be mandated in each and
every Annual Budget:
1) A minimum of ten (10) percent of the Annual Budget shall be placed in a Contingency Fund to be used for Emergency Purposes as outlined in Section
8.07 of the Charter.
(Amended November 7, 2006: Sections
8.4(d)(1–4) repealed; Section 8.4 (d)(5) renumbered as 8.4(d)(1); Amended May 1, 2021)
a) Notice
and hearing.
The City Council shall publish in one or
more newspapers of general circulation in the City and as files available
for download via the Internet, the general summary of the budget and
a notice of the date, time, and location of the public hearing on
the budget, in the form and manner as required by applicable state
law.
b) Amendment
Before Adoption.
After the public hearing, the City Council
may adopt the budget with or without amendment. In amending the budget,
the City Council 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 or for an estimated cash deficit, provided
that no amendment to the budget shall increase the authorized expenditures
to an amount greater than estimated income and other available funds.
c) Adoption.
The City Council shall adopt the budget on or before the last
day of the last month of the current fiscal year. If the City Council
fails to adopt the budget by this date, the budget proposed by the
City Manager shall go into effect.
(Amended May 6, 2017)
To implement the adopted budget, the City Council shall adopt
the following prior to the beginning of the ensuing fiscal year:
a) Ordinance
Adopting Budge.
An ordinance shall be made adopting the
budget and making the appropriations set forth therein by department
or major organizational unit and authorizing a single appropriation
for each program, capital project or activity.
b) Tax
Levy Ordinance.
A tax levy ordinance shall be made authorizing
the property tax levy or levies and setting the tax rate or rates.
c) Revenue
Ordinances.
Any other ordinances required to authorize
new revenues or to amend the rates or other features of existing taxes
or other revenue sources shall be made.
a) Supplemental
Appropriations.
If, during the fiscal year, the City
Manager certifies that there are revenues available for appropriation
that are in excess of those estimated in the budget, the City Council
by ordinance 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, or to avoid a material cost or public expense, the City Council may make emergency appropriations. Such appropriations may be made by emergency ordinance in accordance with the provisions of Section
3.14 of this Charter. To the extent that there are no available unappropriated revenues or a sufficient fund balance to meet such appropriations, the City Council may by emergency ordinance authorize the issuance of emergency notes or other debt instruments. Such notes and debt instruments may be renewed from time to time; however, an emergency note or debt instrument and renewal for any fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.
c) Reduction
of Appropriations.
If at any time during the fiscal year
it appears probable to the City Manager that the revenues or fund
balances available will be insufficient to finance the expenditures
for which appropriations have been authorized, the City Manager shall
report to the City Council within no more than two weeks, indicating
the estimated amount of the deficit, any remedial action taken by
the City Manager and 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 reduce any deficit and for that purpose it may by ordinance
reduce one or more appropriations.
d) Transfer
of Appropriations.
At any time during the fiscal year
the City Council may by ordinance transfer part or all of the unencumbered
appropriation balance from one department or major organizational
unit to the appropriations for other departments or major organizational
units. The City Manager may transfer part or all of any unencumbered
appropriation balances among programs within a department or organizational
unit, except for a transfer of funds for employee separation pay,
which shall be limited by ordinance, and shall report such transfers
to the City Council no later than the next regular City Council meeting.
e) Limitations
and Effective Dates.
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 its unencumbered balance. The supplemental and emergency
appropriations and reduction or transfer of appropriations authorized
by this Section may be made effective immediately upon adoption.
(Amended May 6, 2017; Amended May 4, 2024)
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 expended, revised or repealed.
The purpose of any such appropriation shall be deemed abandoned if
three years pass without any disbursement from or encumbrance of the
appropriation.
The City Council shall provide by ordinance the procedures for
administering the budget.
No payment shall be made or obligation incurred against any
allotment or appropriation except in accordance with authorized appropriations
and unless the City Manager and his designee first certify 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. Any authorization
of payment or incurring of obligation in violation of the provisions
of this Charter shall be void and any payment made shall be illegal.
A violation of this provision shall be cause for removal of any officer
who knowingly authorized or made such payment or incurred such obligation.
Such officer may also be liable to the City for any amount so paid.
Except as prohibited by law, however, 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 in whole or in
part 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,
but only if such action is made or approved by ordinance.
(Amended May 1, 2021)
All moneys received by any person, department or agency of the
City for or in connection with affairs of the City shall be deposited
daily in the City depository or depositories. The City Council shall
designate depositories in accordance with regulations and subject
to security requirements for deposits and accrued interest as may
be established by ordinance. All checks, vouchers, or warrants for
the withdrawal of money from the City depositories shall be signed
by the City Manager and countersigned by a City official designated
by the City Council. The City Council may by ordinance authorize the
use of machine- imprinted facsimile signatures of the City Manager
on checks, vouchers and warrants.
(Amended May 6, 2017; Amended May 4, 2024)
All purchases made and contracts executed by the City shall
be pursuant to requisitions from the heads of the offices, departments
or agencies whose appropriations will be charged. No contract or order
shall be binding upon the City unless the Finance Officer certifies
that there is to the credit of such office, department or agency a
sufficient unencumbered appropriation to pay for the supplies, materials,
equipment, or contractual services for which the contract or order
is to be issued. All contracts or purchases of property shall be made
in accordance with State law or ordinance provided that the City Council
or the City Manager, in such cases as he/she is authorized to contract
for the City, shall have the right to reject any and all bids.
(Amended May 6, 2017)
The sale of real property owned by the City of Hutto shall be
governed by State Law. In addition, all sales of real property owned
by the City of Hutto shall be subject to the approval of the City
Council.
(Amended May 6, 2017)
At the close of each fiscal year and at other times as necessary,
the City Council shall have a certified public accountant conduct
an independent audit of all accounts of the City. The certified public
accountant shall have no personal interest in the financial affairs
of the City or of its officers. A summary of the results of the completed
audit shall be on file in the City Secretary’s office as a public
record and shall be posted on the City’s website.
(Amended May 6, 2017)