2005 Texas Local Government Code CHAPTER 102. MUNICIPAL BUDGET

LOCAL GOVERNMENT CODE

CHAPTER 102. MUNICIPAL BUDGET


	§ 102.001. BUDGET OFFICER.  (a) The mayor of a 
municipality serves as the budget officer for the governing body of 
the municipality except as provided by Subsection (b).
	(b)  If the municipality has the city manager form of 
government, the city manager serves as the budget officer.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.002. ANNUAL BUDGET REQUIRED.  The budget officer 
shall prepare each year a municipal budget to cover the proposed 
expenditures of the municipal government for the succeeding year.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.003. ITEMIZED BUDGET;  CONTENTS.  (a) The budget 
officer shall itemize the budget to allow as clear a comparison as 
practicable between expenditures included in the proposed budget 
and actual expenditures for the same or similar purposes made for 
the preceding year.  The budget must show as definitely as possible 
each of the projects for which expenditures are set up in the budget 
and the estimated amount of money carried in the budget for each 
project.
	(b)  The budget must contain a complete financial statement 
of the municipality that shows:
		(1)  the outstanding obligations of the municipality;                         
		(2)  the cash on hand to the credit of each fund;                             
		(3)  the funds received from all sources during the 
preceding year;         
		(4)  the funds available from all sources during the 
ensuing year;          
		(5)  the estimated revenue available to cover the 
proposed budget;  and     
		(6)  the estimated tax rate required to cover the 
proposed budget.          

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.004. INFORMATION FURNISHED BY MUNICIPAL OFFICERS 
AND BOARDS.  In preparing the budget, the budget officer may 
require any municipal officer or board to furnish information 
necessary for the budget officer to properly prepare the budget.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.005. PROPOSED BUDGET FILED WITH MUNICIPAL CLERK;  
PUBLIC INSPECTION.  (a) The budget officer shall file the proposed 
budget with the municipal clerk before the 30th day before the date 
the governing body of the municipality makes its tax levy for the 
fiscal year.
	(b)  The proposed budget shall be available for inspection by 
any taxpayer.  

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.006. PUBLIC HEARING ON PROPOSED BUDGET.  (a) The 
governing body of a municipality shall hold a public hearing on the 
proposed budget.  Any taxpayer of the municipality may attend and 
may participate in the hearing.
	(b)  The governing body shall set the hearing for a date 
occurring after the 15th day after the date the proposed budget is 
filed with the municipal clerk but before the date the governing 
body makes its tax levy.
	(c)  The governing body shall provide for public notice of 
the date, time, and location of the hearing.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.0065. SPECIAL NOTICE BY PUBLICATION FOR BUDGET 
HEARING.  (a) The governing body of a municipality shall publish 
notice before a public hearing relating to a budget in at least one 
newspaper of general circulation in the county in which the 
municipality is located.
	(b)  Notice published under this section is in addition to 
notice required by other law, except that if another law requires 
the governing body to give notice, by publication, of a hearing on a 
budget this section does not apply.
	(c)  Notice under this section shall be published not earlier 
than the 30th or later than the 10th day before the date of the 
hearing.

Added by Acts 1993, 73rd Leg., ch. 268, § 24, eff. Sept. 1, 1993.  
Amended by Acts 2001, 77th Leg., ch. 402, § 9, eff. Sept. 1, 
2001.


	§ 102.007. ADOPTION OF BUDGET.  (a) At the conclusion of 
the public hearing, the governing body of the municipality shall 
take action on the proposed budget.
	(b)  The governing body may make any changes in the budget 
that it considers warranted by the law or by the best interest of 
the municipal taxpayers.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.008. APPROVED BUDGET FILED WITH MUNICIPAL 
CLERK.  On final approval of the budget by the governing body of the 
municipality, the governing body shall file the budget with the 
municipal clerk.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.009. LEVY OF TAXES AND EXPENDITURE OF FUNDS UNDER 
BUDGET;  EMERGENCY EXPENDITURE.  (a) The governing body of the 
municipality may levy taxes only in accordance with the budget.
	(b)  After final approval of the budget, the governing body 
may spend municipal funds only in strict compliance with the 
budget, except in an emergency.
	(c)  The governing body may authorize an emergency 
expenditure as an amendment to the original budget only in a case of 
grave public necessity to meet an unusual and unforeseen condition 
that could not have been included in the original budget through the 
use of reasonably diligent thought and attention.  If the governing 
body amends the original budget to meet an emergency, the governing 
body shall file a copy of its order or resolution amending the 
budget with the municipal clerk, and the clerk shall attach the copy 
to the original budget.
	(d)  After the adoption of the budget or a budget amendment, 
the budget officer shall provide for the filing of a true copy of 
the approved budget or amendment in the office of the county clerk 
of the county in which the municipality is located.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.010. CHANGES IN BUDGET FOR MUNICIPAL 
PURPOSES.  This chapter does not prevent the governing body of the 
municipality from making changes in the budget for municipal 
purposes.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.                    


	§ 102.011. CIRCUMSTANCES UNDER WHICH CHARTER PROVISIONS 
CONTROL.  If a municipality has already adopted charter provisions 
that require the preparation of an annual budget covering all 
municipal expenditures and if the municipality conducts a public 
hearing on the budget as provided by Section 102.006, the charter 
provisions control.  After the budget has been finally prepared and 
approved, a copy of the budget and the amendments to the budget 
shall be filed with the county clerk, as required for other budgets 
under this chapter.

Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.