Tex. Special District Local Laws Code § 1114.151: BUDGET.

(a) The district administrator shall prepare an annual budget for approval by the board.

(b) The proposed budget must contain a complete financial statement of:

(1) the outstanding obligations of the district;

(2) the money received by the district from all sources during the previous year;

(3) the money available to the district from all sources during the ensuing year;

(4) the balances expected at the end of the year in which the budget is being prepared;

(5) the estimated revenue and balances available to cover the proposed budget;

(6) the estimated tax rate required; and

(7) the proposed expenditures and disbursements and the estimated receipts and collections for the following fiscal year.

Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.01, eff. April 1, 2015.