College Station ISD projects one‑time revenue boost but warns of SHARS audits and committed roof repairs

Miss Wilson, presenting the district’s 2025–26 budget update, told trustees the available school fund (ASF/foundation state) is “over by $3,800,000” after recent property‑value studies and that the district expects to receive about $2,400,000 in insurance proceeds from a hail claim this fiscal year.

Wilson cautioned trustees that those receipts are largely one‑time and earmarked: “we won't make those repairs until next fiscal year” and the hail proceeds will be committed to roof repairs rather than to ongoing operations. She said the district will rebook a roughly $3,875,000 teacher‑incentive allotment into the current fiscal year because it was earned this year and is paid out in August.

Wilson also described uncertainty in federal revenues tied to SHARS cost reports. “We have 3 different cost reports that we’re dealing with right now,” she said, and added that audits of the 2022–24 cost reports have produced negative adjustments requiring potential repayments. She said some interim payments have been reversed where federal rules changed after reimbursements were issued.

Those adjustments led the administration to propose a budget amendment that increases the budget by about $2.3M–$2.4M but simultaneously reduces day‑to‑day operating revenue by roughly $2.4M; when accounting for one‑time gains the net effect would still add to fund balance. Wilson summarized the practical effect for trustees: the district will end the year with more than the $1.2M previously projected to contribute to fund balance but much of the increase is already committed.

Trustees asked for additional detail on staffing effects and unfilled positions. Wilson said payroll accounts for about 84% of the budget and noted that mis‑allocated payroll by function and unfilled positions — 22 bus drivers and 12 monitors at the time of the presentation — contributed to some of the apparent savings. She recommended completing a position‑control system to align HR and finance coding and to improve future estimates.

Next steps Wilson outlined included campus budget submissions due Feb. 20, out‑of‑district staffing transfer deadlines of Feb. 28, advisory‑committee recommendations in March, and a rebid of health insurance.

The board did not take a formal vote during the workshop; administrators said revised budget items and bank‑bid results will return to the board for adoption in March.