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Union Grove ISD board rescinds fund-balance resolution, approves 2024–25 audit
Summary
The Union Grove ISD Board on Dec. 8 rescinded a 2023 fund-balance resolution, reclassified committed balances to unassigned, and approved the 2024–25 financial audit presented by Leslie Winton of Wilf and Henderson P.C.; all motions passed unanimously.
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The Union Grove Independent School District Board of Trustees on Dec. 8 voted to rescind a Dec. 11, 2023 resolution that had committed fund balances under GASB 54 and directed staff to move those committed balances into the district's Unassigned Fund Balance.
The motion to rescind the 2023 commitment and to reclassify the balances was made by Trustee Tim Turner and seconded by Trustee Karey Barbee; the minutes record the motion carried unanimously. The board later approved the district's annual financial audit for 2024–25 after a presentation by Leslie Winton, CPA with Wilf and Henderson P.C.
Leslie Winton delivered the audit report as part of the action agenda; the board voted to accept the audit report by the same unanimous margin. The minutes list four trustees present for the meeting (Jody Day, Tim Turner, Tim Bower and Karey Barbee) and show all voting "YES" on the recorded motions.
The board also approved an Investment Training Exception Affidavit for Interim Superintendent Brian Gray and Business Manager Kelly Klein, again by unanimous vote. No financial figures or findings requiring corrective action are recorded in the minutes; the audit was accepted as presented.
