From Taxes to Services
Monitor how your tax dollars are spent using our monthly and annual financial reports, and proposed and adopted budgets. It’s all here in one convenient place.
The Brazos County Budget Office administers and coordinates the development and implementation of the County’s annual operating and capital budgets as approved by the Commissioners Court. The office provides fiscal planning, financial analysis, and policy support to assist the Commissioners Court in making informed decisions regarding the allocation of County resources and the delivery of public services.
The Budget Office communicates the County’s financial policies and plans through the development, monitoring, and publication of the County’s annual budget and supporting financial reports.
Duties and Responsibilities
The Brazos County Budget Office performs the following functions in support of the Commissioners Court:
- Distributes the annual Budget Manual and budget instructions to County departments and elected officials.
- Coordinates the collection and review of departmental budget requests.
- Prepares the Recommended Budget for Commissioners Court consideration.
- Compiles an itemized proposed budget in accordance with Texas Local Government Code Chapter 111.
- Coordinates departmental budget workshops and hearings with Commissioners Court.
- Implements and administers the budget adopted by Commissioners Court.
- Monitors departmental expenditures to ensure compliance with the adopted budget and appropriations.
- Processes budget amendments and adjustments as approved by Commissioners Court.
- Maintains official budget records and appropriation schedules.
- Assists County departments and elected officials with budget administration and financial planning.
- Prepares and publishes the County’s annual budget document and supporting financial reports.
- Provides budget-to-actual reporting throughout the fiscal year.
- Communicates budget policies, procedures, and financial information to County departments, elected officials, and the public.
Contact Us
200 S. Texas Ave.,
Suite 238
Bryan, TX 77803
Phone: (979) 361-4186
Fax: (979) 361-4503
Nina Payne
Budget Officer
Email
The Role of Budget Officer: In accordance with Texas Local Government Code §111.061, the Commissioners Court may appoint a County Budget Officer to prepare and administer the County budget under the direction of the Court. The Budget Officer serves as the chief administrative official responsible for coordinating the preparation of the County’s annual budget, ensuring compliance with statutory budget requirements, and assisting the Commissioners Court in carrying out its fiscal responsibilities.
Common Questions About the Budget Process
The budget is an annual financial plan for Brazos County government. It specifies the level of County services to be provided in the coming year and the resources, including personnel positions, capital expenditures, and operating expenses needed to provide these services. It reflects the policies and priorities set by the Brazos County Commissioners Court.
The operating budget provides funding for the day-to-day operation of the County. It includes the operation of County buildings and facilities, salaries for County employees, and many of the services available to citizens. The capital budget provides funding for the construction of roads, bridges, buildings, and other pieces of the infrastructure. These are one-time costs rather than recurring costs.
The term “General Fund Budget” refers to the expenditures and revenues associated with the delivery of services by County agencies funded with several different revenue sources. Services provided under the general fund include Juvenile Detention Center operations, Tax Office operations, Justice Courts, Sheriff’s Office, and emergency services, to name a few.
The County has several funding sources that pay for the services provided in the operating budget. Revenue primarily comes from four main sources:
- Taxes
- Reserves
- Fines and Fees
- Other
For more detailed information regarding revenues, you can view the latest adopted budget on our Financial Transparency page.
A fiscal year is a 12-month operating cycle that comprises a budget and financial reporting period. Brazos County’s budget is based on an annual fiscal year that starts October 1 and runs through September 30.
Current and past County budgets are on file at the County Clerk’s Office. You can also view and download current and past budgets on our Financial Transparency page.
The Brazos Central Appraisal District annually assesses the taxable value of all property in Brazos County. The Brazos County Commissioners Court has no control over the taxable value of property. It only has control over the annual property tax rate that is levied.