RAND Texas State Expenditures by County Background

State expenditures by county report net expenditures as reflected in the Uniform Statewide Accounting System. Net expenditures are generally purchases of goods and services and exclude purchases of investments, some payments from trust or suspense accounts, such as allocations of local sales tax to cities, counties and transit authorities, benefit payments to retired teachers and state employees; all types of interfund transfers, and repayment of debt principal.

Net expenditures are limited to expenditures made from accounts held in the State Treasury, including the state's General Revenue Fund, all special funds and all trust funds. Funds handled outside the treasury's accounting system, such as those held by universities in local banks, are not included.

Figures reported reflect a cash accounting system by fiscal year, which runs from Sept. 1st- August 31st. Accrued expenses and encumbrances are not included.

Some categories may show a negative amount. In most cases this means that a payment made in an earlier fiscal year has been wholly or partially refunded, or that a minor processing error has been corrected.