Page 31 - CITY OF AZLE, TEXAS

THE BUDGET PROCESS

The City Charter of the City of Azle establishes the fiscal year as October 1 through
September 30. The Charter requires the City Manager to submit a proposed budget
and accompanying budget message to the City Council prior to the start of the fiscal
year as soon as is practical and in accordance with state law. The City Council reviews
the proposed budget at workshops and revises it as appropriate prior to general
circulation for public hearings.

The City Manager's Office oversees the preparation of the proposed budget. A budget
calendar is distributed to the City's management team in early March. The budget
process kicks off in March with the distribution of budget materials. Preliminary budgets
are prepared by each department based on the spending of prior years and current year
spending levels. Departmental requests for capital items, new personnel, or new
programs require accompanying justification statements.

Early in the budget process, the City Manager leads a strategic planning session with
the City Council and members of the City’s management team. During these meetings,
members of the City Council and Staff have an opportunity identify and discuss priorities
for the coming budget year and beyond. The City Council will give direction to Staff for
its top priorities for the coming year including any changes in major sources of revenue,
personnel, and capital items and projects. This meeting is open for the public to attend.

After a review of the preliminary budgets, the City Manager meets with each department
head to review their proposed budget. Each department head is provided an
opportunity to further explain new requests and to prioritize these requests.

Certified property tax rolls are received by the City from Tarrant Appraisal District and
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Parker County Appraisal District by July 25 . Upon receipt the City is then able to
calculate the various tax rates required by Texas Truth-in-Taxation laws, including the
No-New-Revenue Tax Rate, the Voter-Approval Tax Rate, and the proposed Tax Rate.
After these tax rates are calculated, Staff uploads the rates to an online database
maintained by the appraisal districts. The public is allowed to view this information
online and make comments. In addition, notice of these various tax rates is posted on
the City’s website and social media.

After extensive reviews and revisions, the proposed budget is presented to the City
Council. The Council then conducts sufficient work sessions to review the budget.
Department directors are present during the work sessions to answer questions.
Copies of the proposed budget are made available to the public and the public hearing
schedule is confirmed.

Before the public hearings are held, notices of the public hearings are posted at City
Hall, on the City’s website, and published in the newspaper. As required by Texas
Truth-in-Taxation laws, the City will conduct public hearings on both the proposed tax
rate and the proposed budget. During these hearings, the public is given an opportunity

City of Azle FY 2023-2024 Budget 20