Across the field of financial management, the national government sets in motion the awareness that it must reduce asset transfers to local governments. To test for the possibility of increasing revenue budgets to supplement local cash losses, revenue predictors of capacity, effort, and inconsistency were examined in Texas border city counties. The following research analyzes the border counties of the state of Texas by examining the total revenues accumulated in fiscal year 2012. Although the idea of ​​reducing the level of spending for local governments did not arise immediately, over the years it has been then implemented. Revenue predictors for each Texas border county under the 10,000 population group will be used to determine a complex financial management indicator of total revenue capacity for the incoming fiscal year. Income capacity is the theoretical income an area can raise given its tax base. The following counties for this analysis, the actual border region of Texas, include these 14 Texas counties that touch the US-Mexico border: Brewster, Cameron, El Paso, Hidalgo, Hudspeth, Jeff Davis, Kinney, Maverick, Presidio , Starr, Terrell, Val Verde , Webb, Zapata, This data collection comes from The Border: Snapshot from the Comptroller Window of State Government Texas Comptroller of Public Accounts. Largely due to the decline in federal funding to border cities, metropolises have had to find new revenue bases while increasing their support for existing sources of profit. In this research project you will find an overview of the sources and amount of each of these bases that make up the revenues of local governments, with particular attention to the local regimes of the 14 border counties... middle of the paper.... .. in Texas border areas that impose all or a portion of the allowable 2 cents local sales tax. By connecting each individual county we can determine that the counties with the highest tax revenue per capita typically include isolated metropolitan communities that derive the majority of their sales tax revenue from the area. So non-residents spend currency in the community, sales tax collections are inconsistent with the local population. For example, if we take a look at the percentage of the county's population, it more than certainly generates sales tax revenue. A good source for these proposed statements is that we can view each individual county and its per capita local sales tax revenue on the Texas Transparency website to help us identify total sales tax collected, total population, household income average and an idea of ​​how much tax per person was collected.