Return to Headlines

Recently Amended CDA & CE Local Policies - January 25, 2024

On January 25, 2024, the Board of Trustees approved revisions to the following policies:



CDA (LOCAL) is required to be annually reviewed by the governing body per Sec. 2256.005 of the Public Funds Investment Act.  No updates are recommended by the administration.

On page 7 under margin note titled Adoption or Last Amendment Date, the supporting text reflects the former effective date of December 15, 2022 was struck, and the new effective date of January 25, 2024 was inserted.




CE (LOCAL) was updated to identify maintaining a yearly unassigned fund balance of three months of operating expenses instead of two months.  Below are the details of the changes:


Page 3, Fund Balance Policy

The first supporting paragraph was revised as follows:


The District shall strive to maintain a yearly fund balance, as of fiscal year end, in which the unassigned fund balance finances two three months of operating expenditures. The formula for determining the minimum unassigned fund balance is to divide the adopted general fund expenditure budget by 12 to determine the average monthly expenditure. The average monthly expenditure is then multiplied by two three to obtain the minimum unassigned fund balance of two three months’ average operating expenditures. Changes to the estimated fund balance for the general fund, food service fund, and debt service fund shall be shown monthly on the proposed budget amendment document. The total fund balance encompasses the nonspendable fund balance, the restricted fund balance, the assigned fund balance, the committed fund balance, and the unassigned fund balance.


Page 4, Adoption or Last Amendment Date

The former effective date of January 25, 2018 was struck, and the new effective date of January 25, 2024 was inserted.


Please visit for Board adopted local policies.


The above policies have been sent to the Texas Association of School Boards (TASB) for inclusion to the District’s Board Policy Manual.  Documents generally will post within a few weeks of adoption.