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6.B • Action ItemsTERRELL ISD (Kaufman County)
Consider Approval of a Resolution to Classify a Portion of Fund Balance per Government Accounting Standards 54" ("GASB 54") Attachments: ( 3 ) ESR for Consider Approval of Resolution to Classify a Portion of Fund Balance per Government Accounting Standards 54" (GASB 54") 7/23/2026 at 1:08 PM Summary of Fund Balance Categories 7/23/2026 at 1:12 PM Resolution 7/23/2026 at 1:13 PM
Presented in: TERRELL ISD Board of Trustees Special Meeting on 2026-08-27
Official Roll-Call Vote
Restrains Gov't • 2.4/10 Impact Weight
PASSED (7 - 0)
“Action on Consider Approval of a Resolution to Classify a Portion of Fund Balance per Government Accounting Standards 54" ("GASB 54") Attachments: ( 3 ) ESR for Consider Approval of Resolution to Classify a Por”
KB
Kenneth Baker
Trustee, Place 5 (Place 5)
YES
TD
Tonya Derrick
Trustee, Place 6 (Place 6)
YES
AF
Ashley Fivecoat
Trustee, Place 7 (Place 7)
YES
DR
Dena Risinger
Trustee, Place 1 (Place 1)
YES
MW
Monty Westbrook
Trustee, Place 2 (Place 2)
YES
AK
Ann Kines Mcdonald
Trustee, Place 3 (Place 3)
YES
NA
Nick Alford
Trustee, Place 4 (Place 4)
YES
Staff Report & Agenda Item Details
6.B. Consider Approval of a Resolution to Classify a Portion of Fund Balance per Government Accounting Standards 54" ("GASB 54") Attachments: ( 3 ) ESR for Consider Approval of Resolution to Classify a Portion of Fund Balance per Government Accounting Standards 54" (GASB 54") 7/23/2026 at 1:08 PM Summary of Fund Balance Categories 7/23/2026 at 1:12 PM Resolution 7/23/2026 at 1:13 PM
Bastiat Liberty & Property Rights Analysis
This motion is scored as RESTRAINS_GOVERNMENT (Impact Weight: 2.4/10). Under the Bastiat Liberty Watchdog Index, voting YES on measures that cap or reduce ad valorem tax burdens, expand taxpayer exemptions, retire debt early, enforce competitive bidding caps, or remove regulatory/zoning barriers to private property rights earns a positive Pro-Liberty score.