Budgets & Audit

Budgets & Audit


A budget is a plan for using the ESD’s resources to meet its goals and objectives. Although the budget is a legal requirement, there are no statutory requirements or guidelines for how to go about assembling the budget.

The “RAW”system for budget preparation has been gleaned from the extensive experience of ESDs and governmental bodies in general:

•Review the District’s previous year operations and activities;

•Analyze what is needed or desired to make things work better, with special attention paid to existing assets and capabilities;

•Weigh the priorities of desired activities with the resources the District can expect to have on hand for accomplishing those priorities.

BCESD#2's Previous Budgets and Current Budget -

FY18 Approved Operating Budget

*FY18 Budget was before BCESD#2 took over Paige VFD - Breakdown of both departments expenses are reflected in the same budget.

FY19 Approved Operating Budget

FY20 Approved Operating Budget

*FY20 Budget reflects the latest Amendment Changes as of 04/21/2020.

FY21 Approved Operating Budget

*FY21 Budget reflects the latest Amendment Changes as of 11/17/2020.

FY22 Approved Operating Budget

FY23 Approved Operating Budget

FY24 Approved Operating Budget



Audit Requirement -

Virtually every ESD is required to file an annual audit with the County Commissioners Court in each county that it operates.ESDs with an annual revenue less than $250,000 and meeting certain other requirements and ESDs formed in the current fiscal year, do not have to file an audit.

Deadline -

The law states that an ESD located wholly in one county shall prepare and file an audit report of the ESD’s fiscal accounts and records with the county on or before June 1 of each year.This means, for example, that if an ESD’s fiscal year ended on September 30, 2019, the audit for fiscal year 2019 would be due on June 1, 2020.

Auditor -

The person who performs the audit and issues the report must be an independent certified public accountant or firm of CPAs licensed in the State of Texas. An employee or officer of the ESD cannot perform the audit, nor can it be performed by the ESD’s bookkeeper.

Removal for Failure to Comply -

If an ESD (other than those in Harris County) fails to complete and file the required audit report by September 1, and a county auditor is not ordered to prepare the report, the ESD Board President and Treasurer are automatically removed from the ESD Board and the commissioners court is required to fill the vacancies.

BCESD#2's Most Current Audit -

FY17 Audit

FY18 Audit - Fin. Stmt.          FY18 Audit - Rep. Letter

FY19 Audit

FY20 Audit

FY21 Audit

FY22 Audit

FY23 Audit

*FY = Fiscal Year

*Bastrop County ESD#2 operates in a fiscal year that runs from October 1st - September 30th