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.
