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Order 2026-34Webb County (Webb County)

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

Bastiat Overreach Score: 78/100
Passed: 2026-09-28 • Effective: 2026-09-28

Executive Summary & Impact

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.

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Legislative Enactment & Roll-Call History

34 • Webb County Commissioners Court - September 28, 20262026-09-28
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
Outcome: PASSED (5-0) • 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

Official Legal Text & Codified Sections

OFFICIAL LEGISLATIVE RECORD — WEBB COUNTY
Instrument / Docket Number: Order 2026-34 (Agenda Item 34)
Meeting: Webb County Commissioners Court - September 28, 2026
Date Enacted: 2026-09-28
Roll-Call Outcome: PASSED (5 YES - 0 NO)
Category: Code Enforcement & Penalties

VERBATIM DOCKET TEXT & SUMMARY:
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.