Tex. Loc. Gov't Code § 102.003 · Chapter 102. MUNICIPAL BUDGET
ITEMIZED BUDGET; CONTENTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.102.htm
- Text hash
- sha256 b761fd72c3639c09fa9604f0eb8d078c99014819ac91bfb122df13acb93ab833
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.