| | | | | | | | BRAZOS COUNTY
BRYAN, TEXAS |
| | | | | | | | DATE OF COURT MEETING:
| 4/21/2026
| ITEM:
| Acknowledgement of FY2026 Committed Emergency Fund Calculation increasing the Committed Emergency Fund Balance by $2,271,442 to total $42,271,886 per Resolution 24-013.
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| | | | | | | | | NOTES/EXCEPTIONS: | Per Resolution 24-013, Brazos County commits 25% of the previous fiscal year's actual revenue (excluding one-time federal assistance and other financing sources) for emergency purposes only. GFOA (Government Finance Officers Association) recommends governments establish a formal policy on the level of fund balance that should remain in the general fund at all times in order to reduce the risk of revenue/expenditure volatility, to reduce the exposure to significant one-time outlays, and to positively impact the government's bond ratings and costs of borrowing funds. This calculation adjusts the County's committed emergency fund balance based off FY 2025 revenues as reported in the Annual Consolidated Financial Report. |
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