Texas Local Government Code 109.004 – Exceptions
(a) A municipality is not considered to be a defunding municipality under § 109.003 if:
(1) for a fiscal year in which the municipality adopts a budget that is less than the budget for the preceding fiscal year, the percentage reduction to the appropriation to the municipality’s police department does not exceed the percentage reduction to the total budget; or
(2) before the adoption of a budget, the municipality applies for and is granted approval from the division for a reduction to the appropriation to the municipality’s police department to account for:
(A) capital expenditures related to law enforcement during the preceding fiscal year;
(B) the municipality’s response to a state of disaster declared under § 418.014, Government Code; or
(C) another reason approved by the division.
(b) For purposes of making a determination of whether a municipality is a defunding municipality under this chapter, a municipality’s appropriation to the municipality’s police department does not include:
(1) any grant money received by the municipality during any fiscal year; or
(2) any sales and use tax revenue received by the municipality for the purpose of financing a crime control and prevention district under Chapter 363.
Terms Used In Texas Local Government Code 109.004
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
- Year: means 12 consecutive months. See Texas Government Code 311.005