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Keller ISD moves natatorium into special fund; board says reclassification affects year‑to‑year comparisons
Summary
In the 2025–26 budget presentation, administration said the district moved the natatorium into its own special fund, which reduces revenue/expenditure comparisons in certain function lines and explains part of year‑over‑year percentage changes.
During budget questions trustees asked why some revenue and expenditure lines showed large year‑over‑year changes. Dr. Allison explained that the district moved the natatorium into a special fund for 2025–26, removing its revenues and expenses from the general comparisons used in previous years.
"Part of that is moving the natatorium to a special fund... It's now in a special fund, so that's no longer included in those numbers," Allison said. He added the change allows the district to better track natatorium revenues and expenditures and reduces distortion in functional percentage comparisons.
