Did Williamson County spend what it budgeted? (DRAFT – not published)

In short

• The county’s main fund spent about $299.8 million in fiscal 2025. Its final budget allowed about $332.5 million. That is about $32.6 million, or 9.8%, less.¹²
• It took in about $344.8 million, about $11.0 million more than the final budget expected.¹
• The budget planned to use $96.2 million of savings. Instead savings grew by about $14.9 million, to about $252.7 million.¹

Numbers marked “our math” are our estimates, not official figures. The notes show the inputs and the steps.

How it works

• The county adopts a budget before each year starts. It can change the budget during the year. The audit shows both the first (“original”) and the last (“final”) budget, next to what really happened.¹
• This page covers the general fund only. That is the county’s main fund for day-to-day work. Roads, debt and building projects have their own funds.¹
• “Transfers out” is money the main fund sends to other county funds. It is not spending on services.¹

What the numbers show

Main fund, fiscal 2025	Final budget	Actual	Difference
Money in (revenues)	$333.8M	$344.8M	$11.0M more
Spending	$332.5M	$299.8M	$32.6M less
– General government	$90.9M	$82.9M	$8.0M less
– Public safety	$143.1M	$134.4M	$8.7M less
– Courts (judicial)	$45.5M	$42.9M	$2.6M less
– Community services	$17.1M	$14.7M	$2.3M less
– Capital outlay (buildings, equipment)	$35.8M	$24.8M	$11.0M less
Sent to other county funds	$97.7M	$32.2M	$65.5M less
Change in savings	−$96.2M	+$14.9M	$111.2M difference
Savings at year end	$141.5M	$252.7M	$111.2M more

Source: Williamson County annual financial report, fiscal 2025, general fund budget and actual statement. Rounding is ours.¹

• The budget grew during the year. Spending authority rose from about $313.0 million to $332.5 million. Most of the rise was capital outlay.¹²
• The planned transfers doubled during the year, from about $48.2 million to $97.7 million. Only about $32.2 million was sent.¹
• Taxes came in close to plan, about $0.7 million below the budget.¹

The other side

• A budget is a limit, not a goal. The audit shows how much went unspent. It does not say why.¹
• The court can change the budget during the year. Any change to a department’s total needs Commissioners Court approval. The audit says several such changes were needed this year.³
• Unspent capital money may still be spent later. The audit does not say whether the unspent building money or the unsent transfers were dropped or moved to the next year.¹
• See county savings cushion for how the savings compare with the county’s own policy.

Questions to ask

• How does the commissioners court explain the gap between planned and actual transfers to other funds?
• Was unspent building money carried into the next budget?
• How does the commissioners court weigh savings when it sets the tax rate?¹

What we still don’t know

• Which projects or jobs account for the money not spent.
• How fiscal 2026 turned out. That audit is not out yet.

Changes to this page

• Nov. 2, 2026: Rewrote the questions to ask so each is open, neutral and addressed to the public body.
• Nov. 2, 2026: We replaced a general claim about budgets with what the audit says, added how the budget can change during the year, and made two lines more neutral.

Footnotes

1. Williamson County, Texas, Annual Comprehensive Financial Report for fiscal year ended Sept. 30, 2025, “Statement of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual, General Fund” (p. 28). Final budget: revenues $333,763,314; expenditures $332,453,828; transfers out $97,655,249; net change −$96,245,763; ending fund balance $141,502,462. Actual: revenues $344,763,581; taxes $273,669,972 (budget $274,389,323); expenditures $299,813,105; general government $82,874,870; public safety $134,417,793; judicial $42,931,685; community services $14,743,721; capital outlay $24,779,479 (budget $35,781,029); transfers out $32,174,464; net change $14,909,955; fund balance $237,748,225 to $252,658,180. Original budget: expenditures $313,036,679; capital outlay $19,632,651; transfers out $48,186,619. Public copy: https://emma.msrb.org/P11938140.pdf (MSRB EMMA). ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³

2. Our math. 32,640,723 ÷ 332,453,828 = 9.8%. Budget growth 332,453,828 − 313,036,679 = 19,417,149, of which capital outlay 35,781,029 − 19,632,651 = 16,148,378. ↩ ↩²

3. Same report, budget notes (required supplementary information): “The County Commissioners may amend the budget ordinance at any time after its adoption”; “During the year, several supplementary appropriations to the original budget were necessary”; “any revisions that alter the total expenditures of any department must be approved by the County Commissioners.” ↩