In Commissioners Court of Caldwell County v. Criminal Dist. Att'y, 690 S.W.2d 932 (Tex. App.--Austin 1985, writ ref'd n.r.e), the court observes that the basic procedure of governmental budget-making is relatively uniform.
The chief executive of the political body prepares a "budget" or estimates of necessary expenses and revenues for the ensuing fiscal year, "which is nothing more than a proposal to the pertinent legislative body." 690 S.W.2d at 933-34.
"The proposal is infused with legal effect only by enactment of the appropriate legislative body, fixing the revenue and appropriate measures necessary in its judgment. The various departments and officers of government then execute those measures within any restraints set in the budget document or by general law." Id.