Judson Independent School District trustees reviewed an efficiency audit on Thursday as the district prepares a voter-approval tax-rate election (VADER) that officials say could raise about $21,000,000 a year if voters approve a 10-cent increase in the M&O tax rate. Josh Haney, senior vice president of finance at MoCa se y (presenting firm), told the board the audit follows Legislative Budget Board and TEA data guidelines and does not include an opinion, only required comparisons and figures.
The audit showed Judson’s operating revenue per student — roughly $9,700 — is lower than peer districts and the state average, while operating expenditures per student — about $11,063 — are higher than peers. Haney said the district’s higher share of operating expenditures for instruction (62.4%) and a relatively higher average teacher base salary partially explain the differences. "This requirement was put in statute for districts going out for a tax-rate election," Haney said, describing the methodology and peer selection.
The nut graf: the audit is a statutory step for the VADER and frames the district’s financial pitch to voters by comparing service levels, staffing, and spending to similar Texas districts.
Trustees pressed for more granularity on staffing categories after the report showed Judson has a higher percentage of administrative staff (6.5%) than peers and a lower share of teaching FTEs. Board member "Miss Ryan" said she was concerned that Judson spends about $11,000 per student while a demographically similar district spends about $9,100 and achieves higher accountability ratings; she asked administration to study how to “right size” staffing. Haney and staff said part of the administrative percentage reflects instructional coaches — locally called academic trainers — that state PEIMS categories classify as administrative positions.
Board members asked the administration to post the full audit and an explanatory appendix that breaks out TEA job-category groupings so the public can see which subcategories (for example, instructional coaches/academic trainers) are raising the administrative-staff percentage. Officials said the audit will be posted on the district website and that some figures were designated by state data sources and could not be altered.
Trustees also discussed fund-balance trends, payroll composition, and options for periodic re‑reviews of efficiency (one board member suggested a repeating audit every two to three years). The district’s first-year revenue estimate from the proposed 10-cent tax increase was described as ongoing revenue so long as the rate remains in place.
The board took no additional formal action on the audit itself during the meeting and instructed staff to post the report and return with clarifying breakdowns of staffing categories and updated figures when new PEIMS data are available.