Why does Texas have $2-$year budgets $($budgets that will be valid for a biennium$)?$

Option A

The legislature only meets in odd$-$numbered years, so all of the business of the state for the next two years, including passing a budget, needs to be done during that legislative session.

Option B

It is easier to maintain a balanced budget if you create a budget for two years at a time.

Option C

The federal government allocates funds to the states on a biennial $($or two$-$year$)$ basis, so Texas sets up its budget to match this cycle.

Option D

The comptroller of public accounts is only a part$-$time office, and they only serve in odd$-$numbered years. Because of the nature of this office, the comptroller is only able to certify how much money the legislature is able to allocate within the budget in odd$-$numbered years, so there has to be a budget that runs for $2$ years.