Discussion and possible action to transfer Heritage Foundation Management $150,000 expenditure from Hotel Motel Occupancy Tax (Fund 2004) to General Fund (Fund 1001) by Order to comply with Texas Local Government Code 111.068(b) for the fiscal year 2027 budget. Issue: TLGC 111.068(b) prohibits Counties from incurring a deficit fund balance. Solution: Transfer Heritage Foundation Management expendi

Staff Report & Agenda Item Details

Discussion and possible action to transfer Heritage Foundation Management $150,000 expenditure from Hotel Motel Occupancy Tax (Fund 2004) to General Fund (Fund 1001) by Order to comply with Texas Local Government Code 111.068(b) for the fiscal year 2027 budget. Issue: TLGC 111.068(b) prohibits Counties from incurring a deficit fund balance. Solution: Transfer Heritage Foundation Management expenditure to General Fund’s contractual expenditure line item to eliminate the project deficit fund balance. Result: Ensure the County Hotel Occupancy Tax Fund 2004 is financially balanced.

This motion is scored as EXPANDS_GOVERNMENT (Impact Weight: 4.9/10). 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).