2025 - 2026 Budget Book - Flipbook - Page 7
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The Debt Service Fund budget for FY2026 is $6,522,538, covering principal and interest payments due during the fiscal
year. The County’s outstanding tax-supported debt as of October 1, 2025, is $96,508,940.
Bastrop County uses Certificates of Obligation (COs) to finance its capital improvement needs. COs provide flexibility
for addressing urgent infrastructure and operational demands without the cost and delay of a bond election. A single
CO can finance multiple projects, reducing issuance costs.
Authorized by the Texas Certificate of Obligation Act of 1971, and the Texas Local Government Code Chapter 271, COs
may fund:
- Construction, restoration, or demolition of public facilities
- Purchase of equipment, land, buildings, and professional services
- Long-term financing (up to 40 years), typically backed by property tax or local revenues; Bastrop County prefers 20year bonds
- Refinancing of existing debt to achieve interest savings
While often associated with emergency needs, COs are also a key funding tool for routine public works and
infrastructure development.
Road & Bridge Fund
The Road & Bridge Fund serves all four precincts with a cumulative FY2026 budget of $13,704,096. It is governed by
Article 8, Section 9 of the Texas Constitution, which outlines appropriate uses of property tax revenue for road and
bridge operations.
This fund supports:
- Precinct-level salaries and administration
- Equipment, supplies, and maintenance
- Road and bridge construction and repair projects
Closing
This budget supports Bastrop County’s mission to deliver essential public services efficiently and sustainably. It
responds to growth, prioritizes employee retention, and strengthens our infrastructure for the long term.
I appreciate the cooperation and professionalism of the Commissioners’ Court, department heads, and staff during
this year’s budget process. If you have any questions or require additional information, my office is available to assist.
Respectfully submitted,
Jennifer Pacheco
County Auditor
Bastrop County, Texas
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