Money moving between county funds (DRAFT – not published)

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

In short

• In 2025 the county moved $72,329,825 between its own funds.¹
• $53,210,615 of it went to the fund for building projects.¹
• The main fund sent $30,469,089 of that for the county’s long-term road plan.¹

What a transfer is

The county keeps its money in separate funds. A transfer moves money from one fund to another. It is not new money, and it is not a tax.

The biggest transfers in 2025

From	To	Amount	Reason the audit gives
Main fund	Building projects fund	$30,469,089	Long-term transportation plan
Road and bridge fund	Building projects fund	$20,895,315	Various building projects
Main fund	Animal shelter fund	$1,684,744	Help with running costs
Two road district funds	Building projects fund	$1,292,579	Building costs

All amounts are from the audit.¹²

Together, the main fund and the road and bridge fund sent $51,364,404 to building projects (our math).³

Smaller transfers

The audit lists many small transfers. Some give local matching money for grants. One partly pays a justice of the peace court’s youth program staff.¹

The other side

• A transfer is not new spending. The same dollar leaves one county fund and lands in another. The audit’s table shows $72,329,825 going out and the same amount coming in.¹
• Some transfers pay debt, not projects. The pass-through toll fund sent $16,280,000 to the debt fund “to assist with debt service requirements.”¹

Questions to ask

• Which road projects did the main fund’s road money pay for?
• How does the commissioners court decide each year’s transfer to roads?
• Why does the animal shelter fund get money from the main fund, by the county’s account?

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: Added an other-side section and questions to ask.
• Nov. 2, 2026: New page.

Footnotes

1. Williamson County, Texas, Annual Comprehensive Financial Report for fiscal 2025, Note 9, “Interfund Receivables, Payables, and Transfers,” pp.54-55: total transfers out $72,329,825; total transfers into capital projects $53,210,615; General Fund to Capital Projects $30,469,089 “as part of the County’s long-term transportation plan”; General Fund to Regional Animal Shelter Fund $1,684,744 “to assist with operational costs”; General Fund to JP #3 Local Youth Diversion Fund $20,631 “to partially fund salaries”; Road and Bridge Fund to Capital Projects $20,895,315 “for various capital projects.” ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

2. Same note, p.55: Somerset Hills #4 and Somerset Hills #3 Road District Funds transferred $100,000 and $1,192,579 to the Capital Projects Fund for construction costs. Our math: $100,000 + $1,192,579 = $1,292,579. ↩

3. Our math: $30,469,089 + $20,895,315 = $51,364,404. ↩