Internal monitoring report: Adams 12 reports reserve levels, bond issuance and plans for quarterly reporting Chief finance presenter reviewed policy 2.4 monitoring items: unassigned fund balance (4–8% policy), assigned reserves including a $5 million risk reserve, bond authorizations ($830 million) and current issuance activity; staff said another bond issuance is planned for April 2027.

Adams 12's latest financial report reveals a careful balancing act between fund reserves and bond management that could shape the district's future.

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