Katy Independent School District Packet Summary — 2026-08-17
Meeting: Board Work Study Meeting Agenda
Date: August 17, 2026
The Board Work Study Meeting agenda centers heavily on district finances and planning for the 2026–2027 fiscal year. The Board is scheduled to review the proposed official budget, a final amendment to the current-year budget, fund-balance commitments, State Compensatory Education funding, health plan options, and June financial reports. The agenda also includes a report on 2026 State Accountability Ratings and several informational items.
Key Items on the Agenda
2026–2027 Proposed Official Budget
The Board is scheduled to discuss and consider approval of Katy ISD's proposed 2026–2027 official budget. Across the General Fund, Food Service Fund, and Debt Service Fund, the proposal shows:
- Total revenues: $1,453,477,887
- Total expenditures: $1,484,064,924
- Overall revenue/expenditure difference: a $30,587,037 deficit
- Beginning combined fund balance: $449,536,665
- Projected ending combined fund balance: $418,949,628
The proposed General Fund includes $1,140,413,942 in revenue and $1,166,088,219 in expenditures, producing a $25,674,277 planned deficit. Its projected fund balance would decline from $374,428,646 at September 1, 2026, to $348,754,369 at August 31, 2027.
Instruction represents the largest functional expenditure in the proposed budget at $747,009,199. Other notable amounts include $96,714,585 for plant maintenance and operations, $66,058,592 for school leadership, $60,932,889 for guidance, counseling and evaluation services, $60,626,705 for food services, $32,930,433 for student transportation, and $20,104,507 for security and monitoring services.
2025–2026 Final Amended Budget
The Board is also scheduled to consider the proposed final amended budget for the fiscal year ending August 31, 2026.
The proposed amendment shows $1,487,225,550 in total revenues and $1,499,039,380 in expenditures across the General, Food Service and Debt Service funds. After other financing sources and uses, the combined projected year-end fund balance is $455,341,580.
For the General Fund specifically, the proposed final amended budget projects $1,179,335,190 in revenues and $1,182,700,237 in expenditures. Other financing sources bring the projected General Fund ending balance to $379,144,326.
Fund Balance Commitments
The agenda includes consideration of a resolution governing committed and assigned fund balances. The proposed resolution would commit:
- $5.5 million for contributions to the district's health insurance plans.
- $10 million for unanticipated expenditures and/or revenue loss.
- $7.5 million for a 1% lump-sum employee payment scheduled for December.
- An additional portion of fund balance for local special-revenue funds not restricted by their funding source.
The resolution also states that the Board approves fund-balance commitments while responsibility for assigning fund balances is delegated to the superintendent or designee.
State Compensatory Education and End-of-Course Funding
The Board is scheduled to discuss and consider approval of the 2026–2027 State Compensatory Education funding and other End-of-Course Assessment funding budget, as required by House Bill 5. This is listed as a separate action and discussion item from the district's overall proposed budget.
Current-Year Financial Review
June Financial Reports
The Board is scheduled to consider approval of the June 2026 financial reports.
For the ten months ending June 30, district interim statements report approximately $1.301 billion in total revenues and $1.196 billion in expenditures across the General, Food Service and Debt Service funds. The combined fund balance reported as of June 30 was approximately $570.9 million.
The June check-register summary reports $34,240,902 in checks, including approximately:
- $9.94 million from General Funds.
- $5.79 million from Special Revenue Funds.
- $17.59 million from Construction Funds.
- $779,635 from Internal Service Funds.
- $139,072 from Custodial Funds.
The June tax report shows collections equal to 98.37% of the current certified levy and total collections equal to 97.94% of the certified levy.
Capital Projects
The June capital-project report provides an update on projects supported by multiple bond authorizations and other capital funding sources.
For the $806 million authorization, the report shows an estimated project cost of approximately $763.2 million against approximately $806.6 million in original allocations, a difference of approximately $43.4 million. The report covers new facilities, renovations, safety and security improvements, component replacements, technology and other projects.
For the $676 million authorization, estimated project costs total approximately $668.5 million against approximately $676.2 million in allocations, a difference of approximately $7.7 million.
Separate project-status reports show approximately $11.8 million available for future projects from TIRZ waterfall funds and approximately $21.8 million available for future projects in the miscellaneous capital-projects fund, before considering the classifications and reservations described in those reports.
Previously Approved Capital Work Reflected in Budget Amendments
The August budget-amendment documentation includes funding entries associated with capital projects that the packet says were previously approved by the Board in July 2026. These are prior actions reflected in the current financial documentation, rather than new approvals attributed to the August 17 meeting.
The amendments include:
- Turf replacement at Katy, Cinco Ranch, Paetow and Legacy stadiums.
- A/V equipment replacement at Legacy Stadium.
- A/V equipment replacement at the Education Support Complex and Professional Development Annex.
- Increased funding for white-fleet vehicles for transportation, maintenance and police.
- Track replacement at McMeans, Cinco Ranch and Mayde Creek junior highs and Taylor High School.
- Construction funding for the new Opportunity Awareness Center.
The packet identifies capital-project interest income, TIRZ waterfall funds, and remaining Proposition D project savings among the funding sources for these previously approved projects.
Tax Rate and Property-Tax Planning
The packet includes the district's 2026 tax-rate calculation worksheet. It calculates:
- No-new-revenue tax rate: $1.118052 per $100 of taxable value.
- Maintenance and operations rate: $0.727100 per $100.
- Calculated debt rate: $0.397411 per $100.
- Voter-approval tax rate: $1.124511 per $100.
A separate notice for an August 24, 2026 public meeting presents a proposed total tax rate of $1.11710 per $100, consisting of a $0.72710 maintenance-and-operations rate and a $0.39000 debt-service rate.
The notice estimates that taxes on the average residence would increase from $3,906 to $3,987, an $81 increase, based on the values and proposed rate shown in the notice. The notice lists an average residential market value of $459,947 and average taxable value of $356,892 for the current year.
The August 24 meeting is identified in the August 17 agenda as the next regular Board meeting.
Health Plan Options
The Board is scheduled to discuss and consider health plan options for Plan Year 2027. The agenda identifies this as an action item, while the packet's proposed fund-balance resolution separately includes a proposed $5.5 million commitment for contributions to district health insurance plans.
Board Governance
The Board is scheduled to discuss and consider approval of the Board Operating Procedures. The agenda lists the item for consideration but does not, in the available packet text, establish a meeting outcome.
Accountability Report
The reports portion of the agenda includes a presentation on the 2026 State Accountability Ratings. This is identified as a report rather than an approval item.
Library Books
The Board is scheduled to receive information concerning the acquisition of new library books. The agenda treats this as an informational item rather than an action item.
Anticipated Tax Collection Rates
The agenda includes certification of anticipated tax collection rates for 2026–2027 as an informational item. The tax-rate calculation materials use a current-year anticipated collection rate of 98.13% in the debt-rate calculation.
Appraisal District Budgets
The Board will receive information on 2027 appraisal district budgets. Supporting materials include proposed budgets for appraisal districts serving areas within Katy ISD.
The Waller County Appraisal District proposal shows a $4.33 million 2027 budget, including approximately $2.66 million in payroll expenditures and $1.45 million in purchased and contracted services.
Donations
The packet reports $106,764.76 in August donations to Katy ISD for the reporting period from June 29 through July 27, 2026.
The report categorizes the donations as:
- Elementary schools: $14,224.17
- Junior high schools: $1,200.62
- High schools: $68,528.20
- Departments: $8,740.00
- Non-cash donations: $14,071.77
The donations support purposes including libraries, student incentives, athletics, Career and Technical Education, campus programs, equipment and other school activities.
What to Watch at the Meeting
The August 17 work study places several connected financial decisions before the Board ahead of the new fiscal year. Key items to watch include:
- How the Board evaluates a proposed $1.484 billion 2026–2027 expenditure budget and the planned use of fund balances.
- The proposed commitments of $23 million in specifically quantified fund balance for health insurance, unanticipated financial needs, and a December employee lump-sum payment.
- Consideration of the final amended 2025–2026 budget alongside the new 2026–2027 budget.
- The Board's consideration of Plan Year 2027 health plan options.
- The presentation of 2026 State Accountability Ratings.
- Discussion of the Board Operating Procedures.
- Financial and tax-rate planning leading into the August 24, 2026 Regular Board Meeting, including the separately noticed budget and proposed-tax-rate meeting.
The official public-body source for these meeting materials is the Katy Independent School District BoardDocs meeting record.
Official Meeting Source URL: https://go.boarddocs.com/tx/kisd/Board.nsf/goto?open&id=DVZNVF61C48F&unid=3349E68E39F6E04E85258E350061CD22
Meeting/document listing page: https://go.boarddocs.com/tx/kisd/Board.nsf/vpublic?open=
Provider: boarddocs
Provider Meeting ID: dvznvf61c48f
Civic Translator summarized publicly available meeting materials.
