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Weatherford ISD commits fund balance under GASB 54 standards
Summary
The Board reviewed the Commitment of Fund Balance in accordance with GASB 54 standards and approved the recommendation Dec. 8, 2025; the motion passed 6–0 with one absence.
During new business the Board reviewed a recommendation on commitment of fund balance consistent with Governmental Accounting Standards Board (GASB) Statement No. 54 and approved the recommendation. Brian Catlin moved to approve the recommendation and Jeff Ford seconded; the motion passed with six votes in favor and Trustee Wally Wallace absent.
The minutes indicate the Board reviewed the commitment in accordance with GASB 54 standards but do not list committed amounts or specific line items in the open-session record. The action records approval of the recommendation and the roll-call outcome.
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