The fiscal year for the City government shall begin on the first day of October and shall end on the last day of September of each calendar year. The fiscal year shall constitute the budget and the accounting year.
The City Manager shall file with the City Secretary, and furnish to each member of the Council, a proposed budget to cover the proposed expenditures for the succeeding year, not including capital projects, on or before the date set by state law.
(Ordinance 4763 adopted 4-5-94; Ordinance 4777 adopted 5/10/94; Ordinance 6991, prop. R, adopted 5/15/18)
The proposed budget shall be prepared in accordance with, and in the form and substance required by, state law.
The City Manager shall at the same time submit a budget message explaining the need for the requested appropriations and stating what pending capital projects, if any, will likely require the issuance of bonds or warrants.
(Ordinance 6991, prop. S, adopted 5/15/18)
The proposed budget shall be available for inspection in the Office of the City Secretary by any person. The City Secretary shall take action to ensure that the proposed budget is posted on the official website or other electronic media platform of the City of Garland.
(Ordinance 6991, prop. T, adopted 5/15/18)
After receiving the proposed budget from the City Manager, the Council shall determine the place and time of the public hearing on the budget and cause notice of the public hearing to be published in accordance with state law.
(Ordinance 6991, prop. U, adopted 5/15/18)
The Council shall hold a public hearing on the proposed budget as submitted by the City Manager, at which all interested persons shall be given an opportunity to be heard for or against the estimates or any item therein at a time and place consistent with state law. After the conclusion of such public hearing, the Council may make such changes, if any, in the budget as in their judgment the law warrants and the best interests of the taxpayers of the City demand.
The budget, as amended, if there be changes, may then be adopted by a favorable vote of at least five (5) members of the Council.
If no final action has been taken by the Council on or prior to the 21st day of September, the budget as submitted for the succeeding fiscal year shall be deemed to have been finally adopted by the Council.
(Ordinance 4763 adopted 4/5/94; Ordinance 4777 adopted 5/10/94; Ordinance 6991, prop. V, adopted 5/15/18)
From the effective date of the budget the amount stated therein as the amount to be raised by taxation shall constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year and the several amounts stated therein as proposed expenditures shall thereby be and become appropriated to the several objects and purposes therein stated, but unused appropriations for any item may be transferred and used for any other item required for the accomplishment of the same general purpose.
When recommended by the City Manager and in the discretion of Council, the budget may contain a reasonable sum set aside as an unallocated reserve fund to meet unexpected and unforeseen contingencies in current operating costs of any budget project.
In case of public necessity, expenditures to meet unusual unforeseen conditions, which could not, by reasonable, diligent thought and attention, have been included in the original budget, may from time to time be authorized by the affirmative vote of at least five (5) of the members of the Council as amendments or supplements to the original budget.
Such supplement and amendment shall be filed with the original budget.
(Ordinance 4763 adopted 4/5/94; Ordinance 4777 adopted 5/10/94)
Defects in the form or preparation of the budget or the failure to perform any procedural requirement shall not invalidate any tax levy or the tax roll.