The Budget Department manages the operating and capital improvement budgets, infrastructure sales tax revenues and conducts financial analysis for all county departments. The County Commissioners Court appoints a county Budget Officer to prepare a county budget for the fiscal year.
By statute, the County expenditures must be less than, or equal to, estimated resources for any given fiscal year. The County Auditor provides an “estimate of available resources” for the following fiscal year.
The Budget Officer is responsible to apportion the revenue forecast among the various precincts and county departments. The Budget Officer prepares the County District Budgets and presents them before Commissioners Court for approval.
Approved by Commissioners Court, the proposed budget becomes the Adopted Budget. As various changes in collections or expenditures occur, Budget Management will periodically adjust the departmental budget.
The Budget Officer is also responsible for allocating funds to meet the debt service requirements for the County, the County Flood Control District, the County Toll Road Authority, the County Hospital District and Transit Authority of the County (and some with a Port Authority).
Budget Management Department continues to work diligently to accomplish the goal of maintaining a stable long term debt level without an increase in the property tax rate or increase in the tax supported debt per capita. In addition, Budget Management pursues financial policies that enable the County to maintain financial stability and strength.