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4 • FINANCENorth Plains Groundwater Conservation District (Moore County)

Action Agenda 3.a.- Consider updating policy for GASB 96 subscription- based information technology arrangements (SBITA)

Presented in: North Plains GCD Board Meeting - October 15, 2024 on 2024-10-15
Meeting Agenda PDF

Official Roll-Call Vote

Routine / Procedural • 0.0 Score Impact
PASSED (5 - 0)
“Action on Action Agenda 3.a.- Consider updating policy for GASB 96 subscription- based information technology ”
AF
Allan Frerich
Director, Precinct 1 (Precinct 1)
YES
MH
Mark Howard
Director, Precinct 2 (Precinct 2)
YES
CB
Clinton Born
Director, Precinct 4 (Precinct 4)
YES
BZ
Bob Zimmer
Director, Precinct 5 (Precinct 5)
YES
JC
Justin Crownover
Director, Precinct 6 (Precinct 6)
YES

Staff Report & Agenda Item Details

Action Agenda 3.a.- Consider updating policy for GASB 96 subscription- based information technology arrangements (SBITA) and for GASB 87 lease contracts for nonfinancial assets for North Plains Groundwater Conservation District based on Auditor recommendation. Justin Crownover moved the Board approve increasing materiality from $25,000.00 to $35,000.00 on the GASB 96 Subscription Based Information Technology Arrangements (SBITA) and GASB 87 Lease Contracts for Nonfinancial Assets for North Plains Groundwater Conservation District policy based on Auditor’s recommendation. Bob Zimmer seconded the motion, and it was unanimously approved by the Board.

Bastiat Liberty & Property Rights Analysis

This docket item is classified as NEUTRAL (0.0 Score Impact). Routine administrative reports, monthly accounts payable/disbursement registers, minutes approvals, and procedural motions are logged for public transparency but carry zero weight in calculating an official's Roll-Call Freedom Score.