2025 - 2026 Budget Book - Flipbook - Page 19
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Budgetary Information
The County follows these procedures in establishing the budgetary data reflected in the financial statements:
The County Judge, as budget officer, with the assistance of the County Auditor, prepares a budget to cover all
proposed expenditures for the succeeding year and delivers the proposed budget, including the general
revenue-sharing budget, to the Commissioners Court, which makes any necessary modifications.
The Commissioners Court holds budget sessions with each department head.
The Commissioners Court holds budget hearings for the public.
The Commissioners Court formally adopts the budget in an open court meeting. The adopted budget becomes
the authorization for all legal expenditures for the County for the fiscal year. Appropriations lapse at the end of
the fiscal year.
The formally adopted budget may be legally amended by commissioners in accordance with Article 689A-11 or 689A20 of Vernon's Annotate Civil Statues.
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental
funds except the Complex Fire Public Assistant Grants, COVID-19, GLO Complex Fire Grants, State Complex Fire and
FEMA Fire Mitigation Grants, Memorial Day Flood of 2015, Hurricane Harvey Flood 2017, Halloween Day Flood 2015, Tax
Day Flood 2016, American Rescue Plan Grant, Memorial Day Flood 2016, Hidden Pines FMAG, 2021 Winter Event,
Certificate of Obligation 2018, Certificate of Obligation 2021, Certificate of Obligation 2023 & Certificate of Obligation
2024.
An appropriation resolution (the appropriated budget) to control the level of expenditures must be legally enacted on
or about September 1. The County maintains its legal level of budgetary control at the function level. Amendments to
the 2023 budget were approved by the Commissioners Court as provided by law.
Unencumbered appropriations lapse at year-end and revert to the respective funds from which were originally
appropriated, thus becoming available for future appropriation.
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