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.