College Station ISD begins FY 2026–27 budget planning as enrollment falls by roughly 300 students

College Station Independent School District staff opened the fiscal 2026–27 budget conversation during the Nov. 18 workshop, reporting a 10‑month close that increased fund balance and flagging an enrollment decline that staff said currently reduces average daily attendance (ADA) expectations by roughly 300 students.

Staff told trustees the 10‑month close produced a $2,500,000 increase to fund balance and that rolling the numbers to a 10‑month basis could add about $14,000,000 to the fund balance; staff cautioned that fund-balance figures are not the same as cash on hand. Staff said the district budgeted ADA at 13,500 but is already below that figure and emphasized that enrollment declines directly reduce state revenue and will affect next year’s budget.

The presentation reviewed revenue declines between 2023–24 and 2024–25 (about $4,000,000 on a 12‑month basis, as presented) and noted a major insurance payment that affected operating percentages. Staff said 60% of expenditures remain in classroom functions and outlined cost-control steps implemented in the prior year, including program reviews, 0‑based budgeting for departments, adjustments to campus allocations and reductions in non‑payroll costs.

Board members pressed staff on options to increase revenue. Out‑of‑district transfers were repeatedly discussed as a potential revenue source; Speaker 6 described transfers as one of the few available options to increase revenue without cuts and said staff have discussed the idea for over a year. Staff also described online school models as a possible mechanism to grow enrollment without adding campus capacity and said they would research several districts that have implemented such programs.

Speakers emphasized staffing and compensation as top priorities if additional revenue is found. Staff said some campuses have low ratios and could absorb students without immediate new hires, while other campuses are near target ratios and would require additional staffing if enrollment grows.

To guide the process, the board will form a budget committee that will include board members, administrators and community members; staff said the committee’s first meeting is expected Dec. 9. Staff listed next steps: finalize board budget goals, continue review of non‑payroll campus and program allocations, examine new revenue options and return with updated numbers and recommendations during subsequent workshops.