Annual Budget - Burnet County

11. The FY 2012/2013 Budget is prepared prior to the 2013 the Texas Legislative
Session. The County Auditor, with assistance from Elected officials and
Department Heads, is estimating the fiscal affects on unfunded mandates,
decreases of income from the various sources, and projected property tax income
from information received from the Tax Appraisal District.
Revenue and Transfer Policies
1. Burnet County Auditor has reviewed all available user charges and fees as
permitted by law. Elected officials are encouraged to collect all user chargers and
fees available. These charges and fees will be monitored and re-evaluated after
each legislative session by each department head, elected official, and auditor to
ensure that income revenues are adopted. Revenues collected from user charges
and fees saves property tax dollars. Every dollar counts.
2. The County shall continuously seek public and private grants as well as other
outside funding sources in an effort to reduce property taxes.
3. Burnet County allows a department head, appointed/elected official or his/her
designee to request line item transfers throughout the fiscal year. Pursuant to
Local Government Code Section 111.070, the Commissioners’ Court may spend
County funds only in strict compliance with the budget. The Commissioners’
Court by order may amend the budget to transfer an amount budgeted for one
item to another budgeted item without authorizing an emergency expenditure.
4. There will be no line item transfers approved from the following funds:
a. Salaries (except to other salary line items, if it follows county policy)
b. Fringe benefits (FICA, Retirement, and Health Benefits)
c. Gasoline
d. Cell Phones
e. Utilities
f. Capital Expenditures
Reserve Policies
1. Burnet County will maintain a 25% fund balance to mitigate current and future
risks, maintain an exceptional bond rating and for long-term planning.
2. Dedicated reserve funds are self imposed and represent the county’s intended
future use of resources (e.g., contingencies, equipment replacement).
3. Departmental Reserve Accounts established by law will be expended in lieu of
General Funds, for use as set by law.
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