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Bryan ISD projects revenue pressure as ADA falls; $2.3 million impact cited
Summary
CFO Norma Friddle told trustees Bryan ISD is tracking below its budgeted average daily attendance (ADA), producing a projected revenue shortfall of about $2.3 million; administrators described steps to align expenditures and previewed a later workshop on expenditures.
Bryan Independent School District finance staff told trustees the district is tracking below its budgeted average daily attendance (ADA) and is modeling a roughly $2.3 million revenue impact as a consequence.
CFO Norma Friddle outlined the district’s revenue drivers — state funding tied to student counts, local property values and tax collections — and said Bryan ISD originally budgeted for 14,450 ADA. She said the district is monitoring a steady ADA decline and has begun internal adjustments to align expenditures with anticipated lower revenues.
"When you compare our budgeted ADA to our current actuals, we are projecting a revenue impact of about $2.3 million," Friddle said, explaining that state funding is driven by formulas that apply average daily attendance and student characteristics to determine per-student funding.
Board members asked for clarification about how the state adjusts payments during the year and how the district’s payment schedule — Bryan ISD is a payment-class 3 district and receives three state payments annually — affects cash flow. Administrators confirmed they make assumptions during the budget-adoption process and then amend the budget as values are certified and as enrollment trends develop.
Friddle said the district is focusing on monitoring payroll (which represents about 85% of the budget) and limiting non-payroll overruns while planning an upcoming workshop on expenditures and further budget details.
What happens next: District staff will continue monthly budget-to-actual monitoring, present a deeper expenditure workshop for the board and bring forward any recommended budget amendments or staffing changes as needed to align with expected revenue.
