Texas Code § 1077.151

BUDGET
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Sec. 1077.151. BUDGET. (a) The district administrator shall prepare an annual budget for approval by the board.
(b) The budget must be for the next fiscal year and must include:
(1) proposed expenditures and disbursements;
(2) estimated receipts and collections; and
(3) the amount of taxes required to be imposed for the year.

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