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Tomball ISD presents audited fund balance: $82.4M unassigned, meeting reserve policy

Tomball ISD Board of Trustees · February 10, 2026

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Summary

CFO Zach Boles reported audited June 30, 2025 fund balances: $890,000 non-spendable, $3.5M restricted (CTE), $23M committed (about $20M for construction), and $82.4M unassigned — representing 4.15 months of operating expenditures, above the board policy 3‑month minimum.

Tomball ISD Chief Financial Officer Zach Boles presented the district’s audited fund balance report for the fiscal year ending June 30, 2025.

Boles said the district held $890,000 in non-spendable fund balances (inventories), approximately $3.5 million in restricted balances (largely related to CTE allotments), and roughly $23 million in committed balances — about $20 million of which is set aside specifically for construction projects tied to bond 2021. The remaining $82.4 million was reported as unassigned fund balance, which Boles said equates to about 4.15 months of average operating expenditures and satisfies the board’s CE(Local) policy to maintain a minimum of three months of reserves.

Boles said the district uses reserves to protect operations against unanticipated events (storms, other emergencies) and to smooth budgetary impacts from inflation and flat per-student state funding. He noted the strong fund balance contributes to favorable bond ratings (AA+ across major agencies), which reduces long-term interest costs for taxpayers. At present, administration had no recommendation to reassign fund balances, though they expect to revisit allocations as bond 2021 projects are completed.