City Budget

The city budget serves many functions.  There are four main goals that a good budget document should accomplish.

Policy Document

The Council establishes certain policy goals within the budget, these are reflected in spending amounts and spending priorities.  The budget is the single most comprehensive document which encapsulates information pertinent to issues the city wants to address and outcomes it wants to achieve.  Such items as capital projects, planning documents, salary and compensation issues, and performance goals are implemented through expenditures programmed in the budget.

Financial Plan

The budget outlines estimated revenues and anticipated expenditures for each fund and each department in the City government.  Per the Texas State Constitution, the city must pass a balanced budget where expenditures cannot exceed revenue for the year and any fund balance ("rainy day fund") it may have.

Operations Guide

The budget document contains departmental missions and goals it wishes to accomplish, staffing tables, narratives and highlights that describe the scope of operations.  This function of the budget starts to go into detail how the Council goals and objectives will be carried out.

Communication Device

The budget is a document that is presented to the public where they can learn about the city's operations.  By law, there must be a budget transmittal letter and information about the city’s finances.  There are also narratives describing the different aspects of the budget. 

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