Bridge Report 07/19/2021
By Mark Myers - Your Lavaca County Judge
Plan for the worst. Hope for the best.
Budget planning. What’s next?
Your Commissioner’s Court has now heard all budget requests from every department head and elected official. We will make conservative adjustments to suit the needs of the county and the services that we provide. Many factors go into these decisions such as the current economic status of the county, projected fuel costs, possible increases in insurance, contracted labor and professional services, etc. We must try to accurately forecast what we will need to spend for the next fiscal year without a crystal ball while being ever mindful of the responsibility we all share to be good stewards of the taxpayer’s money. We now wait to see what our finances will be based on this year’s property tax appraisals. Our Tax Assessor Collector will calculate the various tax rate options and she will present those to Commissioner’s Court. We will make the necessary adjustments to our budgets to do our very best to try to operate effectively without raising the tax rate. Remember, we pay taxes too.
The proposed budget is then finalized and presented to the public for review. After a period of time your Commissioner’s Court will hold hearing(s) to listen to public comment pertaining to the rate that is needed to cover the cost of doing business. Ultimately, we will pass an effective budget and tax rate for the following fiscal year and then we must operate within that budget. We are regulated by state law to do so (Texas Local Government Code 111.010). We cannot go into our reserves and make up any differences during the fiscal year if we should fall short as per statute. Lack of planning causing a budget shortfall would mean that taxpayers would suffer in the way of unfulfilled vital services. At the end of the fiscal year, there is normally an unspent amount of money in most of the departments. These monies are either rolled over into the next year’s budget or it is placed in the reserve balance to be used for emergencies or grave public necessity. Lack of planning or budget shortfall within the fiscal year does not constitute an emergency or grave public necessity according to statute.
Lavaca County has been fortunate to have several good years where there was a balance left over at the end of the year. Rather than spend the remaining balance to zero on items or commodities that are unneeded, your county government has responsibly placed these monies in our special reserve funds for use in the event of a true emergency such as hurricane, flood, act of war or any other catastrophic event as defined by state statute. In our most recent annual outside audit, we were commended on the financial stability of our reserve funds. This is a great status for the county to be in financially and speaks to the conservative mindset of Lavaca County.
As your County Judge my personal concern is prioritized in the following order: People, Public Safety, Property Protection, Other Functions of Government. Lavaca County is blessed with a population of hard working and principled people who understand that all of these priorities are ultimately tied to the quality of people within an organization. I believe that we must provide the very best to our constituents. Our county deserves nothing less. Most of you likely know someone within our organization that is dedicated to serving the public. Government jobs are not known for their high pay and Lavaca County is no different. Most folks who work within the county ranks do so because they care about their community and they are committed to making Lavaca County a better place for all of us. Public Service is a calling but dedicated employees deserve a living wage in which they can raise their families. I have placed a high priority on getting appropriate raises to all of our employees. Quality pay generates quality employees. Quality employees generate superior services. It is the right thing to do.
I have been concentrating on educating everyone about our county’s budget process. Property taxes are the catalyst that produces the finances that we need to provide you with all the vital services that we are obligated to provide. Budgeting effectively means that your county government can effectively carry out those functions everyday that most do not even think about. If we fail to plan effectively, those functions will become all too apparent. Of your total tax bill, only about 40% (or less) of it actually funds the county. We are a real bargain when you consider what all that those tax dollars provide. May God Bless and shield those who serve our nation, Texas and Lavaca County and may He bless you all.
It is an honor to serve you.
Mark Myers
Lavaca County Judge