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38 • Action ItemsHAYS CISD (Hays County)
N.6. Consideration and possible adoption of a Resolution adopting the Governmental Accounting Standards Board Statement 54 regarding Fund Balance Expenditures Presenter: Deborah Ottmers Attachments: ( 2 ) 260629 BTS ACTION - RESOLUTION - GASB 54 Fund Balance RESOLUTION - Establishing Fund Balance Policies as Required by GASB 54 June 2026
Presented in: HAYS CISD Board of Trustees Regular Meeting on 2026-06-22
Official Roll-Call Vote
Restrains Gov't • 5.1/10 Impact Weight
PASSED (7 - 0)
“Action on N.6. Consideration and possible adoption of a Resolution adopting the Governmental Accounting Standards Board Statement 54 regarding Fund Balance Expenditures Presenter: Deborah Ottmers Attachments: (”
EO
Esperanza Orosco
Trustee, Place 5 (Place 5)
YES
CR
Courtney Runkle
Trustee, Place 6 (Place 6)
YES
GS
Geoffrey Seibel
Trustee, Place 7 (Place 7)
YES
RV
Raul Vela
Trustee, Place 1 (Place 1)
YES
BS
Byron Severance
Trustee, Place 2 (Place 2)
YES
VP
Vanessa Petrea
Trustee, Place 3 (Place 3)
YES
JF
Johnny Flores
Trustee, Place 4 (Place 4)
YES
Staff Report & Agenda Item Details
N.6. Consideration and possible adoption of a Resolution adopting the Governmental Accounting Standards Board Statement 54 regarding Fund Balance Expenditures Presenter: Deborah Ottmers Attachments: ( 2 ) 260629 BTS ACTION - RESOLUTION - GASB 54 Fund Balance RESOLUTION - Establishing Fund Balance Policies as Required by GASB 54 June 2026
Bastiat Liberty & Property Rights Analysis
This motion is scored as RESTRAINS_GOVERNMENT (Impact Weight: 5.1/10). 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.