2025 - 2026 Budget Book - Flipbook - Page 18
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How the County's Funds Are Structured
Bastrop County uses fund accounting to keep money organized by purpose. This helps the County track where
revenues come from, how they may be used, and how spending is controlled throughout the year.
Governmental Funds
Governmental funds are the main funds used for County operations and services. They are the funds most closely tied
to the annual budget and show the resources available for current-year spending.
These funds support functions such as:
General administration and financial operations
Courts, legal services, and public safety
Road and bridge operations
Health, welfare, and other public services
Operating and Special-Purpose Funds
Some governmental funds, such as the General Fund and Road and Bridge Funds, are budgeted each year for
ongoing operations. Other funds are set up for a specific purpose.
Examples of special-purpose funds include:
Special revenue funds
Capital project funds
Disaster-related grant funds
Capital project funds and disaster-related grant funds may not receive revenue every year. Their activity depends on
project timing, grant awards, reimbursements, or financing proceeds.
Fund Balance
Governmental funds report fund balance, which shows the difference between current assets and current liabilities.
Fund balance helps show what resources are available, what is set aside for a specific purpose, and what flexibility the
County has in the budget.
Budget Control
The County adopts an annual budget through Commissioners Court. The adopted budget sets legal spending limits,
called appropriations, for departments and funds.
Departments must operate within approved appropriations.
Budget amendments require Commissioners Court action.
Actual revenues and expenditures are monitored throughout the year.
Why This Matters in the Budget Book
This budget book focuses mainly on governmental funds because they show how County services are funded,
budgeted, and managed. Some funds are active every year, while others may vary depending on projects, grants, or
emergency events.
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