Katy Independent School District Packet Summary — 2026-08-24
Meeting: Regular Board Meeting Agenda
Katy Independent School District’s August 24 agenda centers on the district’s year-end and upcoming-year finances, including a public hearing on the proposed 2026–2027 budget and tax rate. The consent agenda also includes the proposed 2025–2026 final amended budget, the 2026–2027 official budget, designated fund-balance commitments, employee health-plan options, and several governance and instructional items.
Key Items on the Agenda
- 2026–2027 budget and tax rate: The Board is scheduled to receive a presentation and hold a public hearing on the proposed budget and tax rate before considering the proposed official district budget on the consent agenda.
- 2025–2026 final amended budget: The Board is scheduled to consider the proposed final amended budget for the fiscal year ending August 31, 2026.
- Fund-balance commitments: A proposed resolution would commit General Fund balance for employee health insurance, unexpected costs or revenue losses, and a 1% lump-sum employee payment scheduled for December.
- 2027 employee health plans: The consent agenda includes consideration of health-plan options for Plan Year 2027.
- Education funding and waiver items: The Board is scheduled to consider the 2026–2027 State Compensatory Education and other End-of-Course Assessment funding budget required by House Bill 5, along with a Remote Homebound Waiver.
- Governance: The agenda includes proposed approval of Board Operating Procedures and minutes from the July Board meetings.
- Closed-session grievance: After a closed meeting, the Board is scheduled to consider Level Three FNG grievance FNG 25-063 concerning student and parent complaints/grievances under policies FNG (LEGAL) and FNG (LOCAL).
Major Financial Items
Proposed 2025–2026 Final Amended Budget
The proposed final amended budget covers the General, Food Service, and Debt Service funds. Across those funds, the packet shows approximately $1.487 billion in revenues and $1.499 billion in expenditures.
The proposed budget projects a combined $455.34 million ending fund balance at August 31, 2026, compared with a combined audited beginning fund balance of approximately $458.35 million at September 1, 2025.
Major proposed expenditure categories include:
- Instruction: $767.50 million
- Debt service: $262.83 million
- Plant maintenance and operations: $95.51 million
- School leadership: $65.71 million
- Guidance, counseling and evaluation services: $61.50 million
- Food services: $56.03 million
- Student transportation: $34.08 million
- Data processing services: $24.13 million
- Cocurricular/extracurricular activities: $24.99 million
- Security and monitoring services: $18.63 million
Fund-Balance Commitments
The proposed fund-balance resolution would commit:
- $5.5 million for contributions to district health insurance plans.
- $10 million for unanticipated expenditures and/or revenue loss.
- $7.5 million for a 1% lump-sum employee payment to be paid in December.
- An additional portion of fund balance for local special-revenue funds not restricted by their funding source, for their intended purposes.
The resolution also provides that the Board approves commitments while delegating responsibility for assigning fund balances to the superintendent or designee.
June Financial Position
June financial reports included in the packet show $1.301 billion in total revenues and approximately $1.196 billion in expenditures through June 30, 2026 across the General, Food Service, and Debt Service funds.
The same interim financial statement reports a combined fund balance of approximately $570.94 million as of June 30, 2026. Because the fiscal year had not yet ended, that interim figure is distinct from the proposed final amended budget’s projected August 31 ending balance.
The June tax report shows 98.37% of the current certified levy collected and reports a current certified levy of approximately $637.42 million.
Capital Projects and Previously Approved Work
The packet includes a June 30 capital-project status report covering bond programs and other capital funding sources. It reports activity across new schools, renovations, safety and security improvements, technology, athletic facilities, and other infrastructure.
August budget-amendment materials also establish or adjust budgets for projects that the packet says the Board previously approved in July 2026. These include:
- Turf replacement at Katy, Cinco Ranch, Paetow, and Legacy stadiums.
- Track replacement at McMeans, Cinco Ranch, and Mayde Creek junior highs and Taylor High School.
- Audio-visual equipment replacement at Legacy Stadium and district support facilities.
- Additional expenditures for transportation, maintenance, and police vehicles.
- Construction of the new Opportunity Awareness Center.
These references document prior Board action and associated budget implementation rather than new August approvals of the underlying projects.
The June capital-project report lists $21.79 million available for future projects in the Miscellaneous Capital Projects fund and $11.83 million available for future projects from TIRZ waterfall funding.
Public Hearing and Community Participation
The agenda provides for a public hearing on the 2026–2027 proposed budget and tax rate, including a presentation followed by an opportunity for public input.
The meeting also includes the Board’s regular public-comment period for both posted agenda items and non-agenda matters. The agenda states that people wishing to participate must sign up by email by 2:00 p.m. on August 24, 2026.
The consent agenda also includes:
- Approval of the June 2026 financial reports.
- Approval of the 2026–2027 State Compensatory Education funding and other End-of-Course Assessment funding budget, as required by House Bill 5.
- Approval of a Remote Homebound Waiver.
- Approval of health-plan options for Plan Year 2027.
- Approval of the Board Operating Procedures.
- Approval of minutes from the July Board meetings.
An information item concerns the acquisition of new library books. The packet also schedules a recap of Board member requests for information.
What to Watch at the Meeting
The most consequential public-facing portion of the agenda is the proposed 2026–2027 budget and tax-rate process, because the meeting combines a formal public hearing with consideration of the district’s official budget.
The Board also faces several related year-end financial decisions: finalizing the amended 2025–2026 budget, committing portions of fund balance for specified purposes, reviewing June financial results, and considering employee health-plan options for 2027.
The fund-balance resolution is notable for explicitly setting aside $23 million across three specified commitments: $5.5 million for health-plan contributions, $10 million for unexpected expenditures or revenue loss, and $7.5 million for the December 1% employee lump-sum payment.
Upcoming Meetings
The agenda lists the following future meetings:
- August 31, 2026: Special Board Meeting
- September 14, 2026: Board Work Study
- September 21, 2026: Regular Board Meeting
Civic Translator summarized publicly available meeting materials from the official Katy Independent School District meeting packet.
