Put an in-ground irrigation system in an empty flower bed at any time of the year, but late spring or early fall, when soils are workable and weather is mild, is an ideal time. Avoid the temptation to plant those blooming, showy flowers until you've planned an irrigation system suited to the bed's design. Many gardeners want instant impact, but installing your system before the flowers prevents future damage to both pipes and plants.
If you have a thriving, blooming flower bed that needs an in-ground irrigation system, it's best to keep hauling out the hose until the flowers fade. Wait until the bed is dormant before digging around roots and disturbing plants, or the stressed plants will drop blooms and even die as they struggle to overcome both the installation process and summer heat. Installing an irrigation system while the bed is dormant in fall or early spring allows the plants time to recover. Alternatively, consider a drip irrigation system; these systems usually remain on the soil's surface and won't disturb growing plants.
Traditional sprinkler systems are the standbys of flower bed irrigation. Like a lawn sprinkler system, flower bed sprinkler lines are made of solid, hard piping -- usually PVC -- buried underground. Install these in-ground systems when your bed is dormant or empty, but never install a system when the soil is wet. Digging in wet soil destroys the soil's structure, creating a bed full of compacted soil and dirt clods. Squeeze a handful of dirt; if the dirt remains in a firm ball, it's too wet to dig.
Drip irrigation systems use less water than traditional sprinkler systems, put water near the plant's roots and allow you to adjust how much water a flower bed section receives. You can't simply plunk the various tubes and emitters down for the year, however. Winter temperatures shorten the life of the narrow, flexible tubing; don't install these systems in the fall. Store the tubing during winter and re-install it when temperatures warm up. Install your irrigation system when you are ready to mulch; if you leave certain types of drip irrigation tubing exposed to sun and heat, the tubes weaken and deteriorate.