The county's savings cushion (DRAFT – not published)

In short

• Unassigned savings in the main fund, Sept. 30, 2025: $187.2 million.¹
• That is 62.5% of a year’s main-fund spending. The county’s rule asks for at least 35%.¹
• The cushion has more than doubled since 2016, when it was $82.6 million.²

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

How it works

• The main fund (the “general fund”) pays for daily county work: courts, jails, sheriff, roads offices and more.
• “Unassigned” money is savings not set aside for any purpose. It is the part the county can use in an emergency or a bad year.¹
• The county has a rule. Since 2009, the commissioners’ policy says unassigned savings should be at least 35% of the main fund’s budgeted spending.¹

What the numbers show

Sept. 30	Unassigned savings
2016	$82.6 million
2018	$93.4 million
2020	$106.3 million
2022	$135.2 million
2024	$170.7 million
2025	$187.2 million

Source: the county’s 2025 audit, ten-year table.²

• Against the rule: 35% of the 2025 budget was about $110 million to $116 million (our math). The county had $71 million to $78 million more than that.³
• Other main-fund money: another $65.3 million was “committed,” meaning set aside by the commissioners for chosen uses.²
• Over time: the unassigned share has run 50% to 71% of yearly spending since 2016. See Local governments compared.

The other side

• A big cushion protects the county. It helps in a disaster or a recession, and it can help keep the county’s credit rating strong.
• But it is taxpayer money. Savings far above the rule are tax money not used to lower the rate or pay for other things.
• The share fell a little in 2025, from 64.5% to 62.5%, because spending grew faster than savings.¹
• Plans for the extra are not stated. The audit does not say how the commissioners intend to use money above the 35% floor.

Questions to ask

• What level of savings does the commissioners court aim for, and how did it set that level?
• What is the county’s plan for savings above its floor?¹

Changes to this page

• Nov. 2, 2026: We changed wording so it says no more than our sources show.
• Nov. 2, 2026: Rewrote the questions to ask so each is open, neutral and addressed to the public body.

What we still don’t know

• The 2026 figure. The county’s next audit comes out in early 2027.
• The breakdown of the $65.3 million committed. The audit’s summary gives two numbers that do not add up to it, so we do not use them.

Footnotes

1. Williamson County, Annual Comprehensive Financial Report, fiscal year ended Sept. 30, 2025: management’s discussion and notes, unassigned general fund balance $187,247,275, 62.5% of general fund expenditures of $299,813,105 (64.5% the year before); fund balance policy of at least 35% of budgeted general fund expenditures, adopted 2009. Public copy. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

2. Same report, statistical Table 3, fund balances of governmental funds: general fund unassigned 2016–2025 $82,585,995; $86,343,485; $93,426,415; $91,171,890; $106,276,815; $130,659,577; $135,158,551; $153,654,737; $170,706,542; $187,247,275; committed 2025 $65,284,779. Public copy. ↩ ↩² ↩³

3. Our math. General fund budget, original $313,036,679 and final $332,453,828 (budget-to-actual schedule). 35% = $109,562,838 to $116,358,840. $187,247,275 minus those = $70,888,435 to $77,684,437. ↩