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G • Action ItemsGuadalupe County (Guadalupe County)
The Resolution to Commit a Portion of the Fund Balance in the General Fund in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54.
Presented in: Guadalupe County Commissioners Court on 2026-09-15
Official Roll-Call Vote
Expands Gov't • 2.6/10 Impact Weight
PASSED (6 - 0)
“The Resolution to Commit a Portion of the Fund Balance in the General Fund in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54.”
KK
Kyle Kutscher
County Judge
YES
DE
Drew Engelke
Commissioner, Precinct 2 (Precinct 2)
YES
SG
Stephen Germann
Commissioner, Precinct 4 (Precinct 4)
YES
J"
Jacqueline "Jackie" Ott
Commissioner, Precinct 1 (Precinct 1)
YES
MC
Michael Carpenter
Commissioner, Precinct 3 (Precinct 3)
YES
DW
David Willborn
District Attorney
YES
Staff Report & Agenda Item Details
G. The Resolution to Commit a Portion of the Fund Balance in the General Fund in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54.
Bastiat Liberty & Property Rights Analysis
This motion is scored as EXPANDS_GOVERNMENT (Impact Weight: 2.6/10). Under the Bastiat Liberty Watchdog Index, measures that increase tax rates or fee schedules, issue new debt or Certificates of Obligation, expand regulatory/zoning restrictions on private land use, or authorize unbudgeted spending expansions reduce an official's Freedom Score when voted YES (and reward dissenting NO votes).