Budgeting in Texas Counties in Terms of Living Within Available Resources.

The article presents information about effectiveness of county budgeting in Texas. The Uniform Budget Law applying to Texas counties was passed in 1931 and became effective on August 21 of the same year. The law requires that budgets be prepared approximately six months in advance of the calendar year to which they apply. Although the law has been subjected to considerable criticism, officials are generally agreed that it permits effective budgeting if and when a conscientious effort is made to secure good administration. In order to avoid placing too much reliance on the results of one year, schedules have been obtained on 26 of the 60 counties for the year 1939. In the case of these 26 counties the results of a five-year period are therefore revealed. In making this analysis it is desirable to use the fund accounts instead of the county-wide accounts for the use of county totals might conceal the amount available to finance expenditures during the year. In some instances funds which lived within resources already had a deficit which had been created in prior years.