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HISD audit committee and first-quarter budget report show narrower projected fund-balance use and planned debt refinancings
Summary
The board received an audit update showing 41 internal-audit observations (11 closed) and a first-quarter financial presentation projecting a much smaller use of fund balance for 2025 than previously reported, with staff citing refinancing actions and property-timing shifts.
The Houston ISD Board of Managers received updates Oct. 9 from the district audit committee and the finance team showing progress on internal-audit recommendations and an improved first-quarter financial outlook.
The audit committee chair summarized the committee’s review of internal-audit items, saying auditors identified 41 observations from 2024–25 work, 11 of which are closed and 30 remaining open; 12 items are ready for follow-up testing. The committee also reported planned internal-audit projects for the…
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