The Rockport‑Fulton Independent School District board on Sept. 16 heard a mandated efficiency audit ahead of a planned voter‑approved tax ratification election and approved actions to buy attendance credits to cover state recapture and to contract with Aransas County to run the November election.

The audit, presented by Dr. Amber Lissang of Moak Casey, was completed because the district is seeking to add two “golden pennies” to its maintenance and operations rate — a process that, under state law and guidance, requires an independent efficiency audit and a public hearing. “The purpose of the efficiency audit is to provide information to voters regarding a school district’s fiscal management, efficiency, and utilization of resources before an election to adopt an M&O tax rate,” Lissang said during the presentation.

The study used the most recently available public data (2023–24 for finance and 2024–25 where personnel data were available) and compared RFISD to statistically matched peer districts. It found the district’s operating revenue per student at roughly $11,000 and operating expenditures at about $12,060 per student, a gap the auditors said has been funded in part from fund balance. Lissang noted district payroll accounts for about 75% of operating expenditures — lower than peer averages — while average teacher and administrative pay are below peer and state averages. The audit also highlighted a high teacher turnover rate: about 30% in the most recent year versus roughly 19% statewide.

Superintendent Dr. Cam Austin framed the audit as information for voters: the district plans to use the revenue from the two additional pennies primarily for employee salaries that hospital‑district (H‑2) pay raises did not fully cover. Lissang said the district expects the two pennies to generate roughly $1 million in the first year.

After the presentation and the required public hearing, the board took several votes related to the election and district finance.

• The board unanimously approved a motion authorizing Rockport‑Fulton ISD to enter into an agreement to purchase attendance credits (Chapter 49 recapture) from the state for the 2025–26 school year. Trustee Burton moved the motion; it was seconded by Trustee Yarnell and carried 7–0. The board and staff estimated the district’s 2025–26 recapture obligation in the discussion at about $6,000,000 (estimate provided during the meeting).

• The board also approved an election services contract with Aransas County to hold the Nov. 4, 2025, general election, which will include the TRE ballot language. After discussion and a temporary tabling while staff clarified contract details, the motion to approve the contract passed 6–1. Board members debated the contract fee and whether the cost would be split among multiple entities; staff later reported the district’s share would be no more than $39,005.45 based on prior contract language and the county estimate.

Board members and staff added context in discussion: Trustee Burton and others asked staff to accelerate review of district property and underused assets as a potential revenue source, and some trustees asked for follow‑up analyses that would isolate local factors such as recapture, homestead exemptions and coastal insurance costs that affect RFISD’s finances.

The board’s votes were taken after the formal public hearing required by law. No public commenters present at the hearing addressed the efficiency audit report during the meeting; staff invited questions by email for those watching the board’s Facebook livestream.

What the board approved

• A motion (7–0) authorizing the district to purchase attendance credits from the state to satisfy the Chapter 49 recapture obligation for 2025–26. Motion: Trustee Burton; second: Trustee Yarnell. Staff stated an estimated recapture obligation of about $6 million for 2025–26.

• A motion (6–1) approving the election contract with Aransas County to run the Nov. 4, 2025 election to place the proposed TRE on the ballot. Staff said the district’s maximum contract share is $39,005.45.

What the audit found (high‑level)

• Revenue and spending: operating revenue per student ≈ $11,000; operating expenditures per student ≈ $12,060. The district has used fund balance to cover the gap in recent years.

• Revenue mix and recapture: RFISD’s revenue is highly local (about 83% local tax), making it more exposed to property tax dynamics and recapture than many peers. Auditors and trustees noted recapture and coastal insurance costs materially affect the district’s retained revenue.

• Payroll and compensation: payroll comprises ≈75% of operating expenditures (below peer averages). Average teacher and administrative wages are below peer and state averages.

• Teacher turnover: the district’s teacher turnover rate was reported at about 30% for the most recent reporting year (higher than peers and the state average).

Next steps and context

Staff said the efficiency audit report will be posted on the district website as required, and staff will continue to provide more detailed analyses requested by trustees — including a breakdown of the district’s recapture exposure and a staffing audit planned for later this fall. The district must finalize ballot language and complete election contracting timelines ahead of the Nov. 4 election timetable.

— Reporting from the Sept. 16 Rockport‑Fulton ISD board meeting; quoting from the public presentation by Dr. Amber Lissang of Moak Casey and staff remarks by Superintendent Dr. Cam Austin and CFO Miss Henderson.