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Item 4D Resolution No. 11-045, Committing Revenue Sources for Specific Purposes and Providing an Effective Date Item 4D Resolution 11-045 Governmental Accounting Standards Board (“GASB”) Statement 54 Fiscal years beginning after June 15, 2010 Resolution 11-045 GASB 54 Restricted Committed Assigned Unassigned Resolution 11-045 Commits revenue sources for a specific purpose Change in reporting presentation only Questions: Sharen Jackson (817) 748-8042