Page 66 - CityofEulessFY26AdoptedBudgetOrdinance2432

Sec. 4. Public hearing on budget.

At the Council meeting at which time the budget is submitted, the Council shall, in
conformance with the requirements of law, name the date and place of a public hearing and shall
cause to be published the time and place thereof. At this hearing, interested citizens may express
their opinions concerning items of expenditure, giving their reasons for wishing to increase or
decrease any items of expense. ( Amended 11- 5- 91)
State law reference —Budget, V. T. C.A., Local Government Code ¶ 102. 001 et seq.

Sec. 5. Proceeding on adoption of budget.

After public hearing, the Council shall analyze the budget, making any additions or
deletions which they feel appropriate, and shall, at least ten ( 10) days prior to the beginning of
the next fiscal year, adopt the budget by a favorable majority vote all members of the Council.

State law reference — Budget, V. T. C.A. Local Government Code ¶ 102. 001 et seq.

Sec. 6. Budget, appropriation, and amount to be raised by taxation.

On final adoption, the budget shall be in effect for the budget year. Final adoption of the
budget by the Council shall constitute the official appropriations as proposed expenditures for the
current year and shall constitute the basis of the official levy of the property tax as the amount of
tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in
no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred
to any item required for the same general purpose.

Sec. 7. Unallocated reserve fund.

The City Manager may recommend for action by the Council, an unallocated reserve fund
to be used for unexpected items of expense which were not contained as original items of
expenditures.

Sec. 8. Amending the budget.

Under the extreme emergency conditions which may arise and which could not reasonably
have been foreseen in the normal process of planning the budget, the Council may, by a majority
vote of the full membership, amend or change the budget to provide for any additional expenses
in which the general welfare of the citizenry is involved. These amendments shall be by
ordinance, and shall become an attachment to the original budget.

State law reference — Budget, V. T. C.A. Local Government Code ¶ 102. 001 et seq.

Sec. 9. Certification: copies made available.

A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final
budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be
made available for the use of all offices, agencies and for the use of interested persons and civic
organizations.

Sec. 10. Defect shall not invalidate the tax levy.

Errors or defects in the form or preparation of the budget or the failure to perform any
procedural requirements shall not nullify the tax levy or the tax rate.

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Ordinance No. 2432, Page 66 of 474