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Gainesville ISD reclassifies $364,683 in police costs to FASRG Function 52
Summary
Trustees approved a budget amendment moving $364,683 from Function 32 (social services) to Function 52 (police/security) to comply with the Financial Accountability System Resource Guide under 19 TAC 109.41 and 109.5001. The vote was unanimous, 7-0.
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At the Sept. 16 meeting, Gainesville ISD trustees approved a budget amendment to reclassify $364,683 in police/security expenditures from Function 32 to Function 52 to align with the Texas Education Agency's Financial Accountability System Resource Guide (FASRG) and 19 Texas Administrative Code provisions referenced in the agenda.
Trustee Phil Neelley moved to approve the reclassification and Trustee Marvin Royal seconded; the motion carried 7-0. District staff stated the reclassification does not change total expenditures, only the functional coding in the district's financial records.
