Rockport-Fulton board reviews efficiency audit as district readies TRE and approves attendance-credit purchase

Rockport-Fulton Independent School District trustees on Sept. 16 heard an efficiency audit presentation required before the district may seek additional tax revenue through a voter-approved tax ratification election (TRE) and took several budget-related votes, including approving a contract to hold the election and authorizing purchase of attendance credits to cover state recapture.

Amber Lecine of Moak Casey, the firm the district hired to complete the audit, told trustees the audit is intended to provide voters objective, public data about the district’s fiscal management before a TRE. "The district expects to generate about 1000000 dollars from this TRE in the first year," she said, describing the district’s plan to seek two “golden pennies” of the tier‑2 tax rate to raise funds targeted for salary improvements not fully covered by existing pay plans.

Lecine reviewed peer comparisons and baseline finances that trustees said were useful but incomplete without recapture adjustments: the report shows operating revenue per student at roughly $11,000 and operating expense per student near $12,060 for the 2023–24 comparison year, and a fund balance of about $11.6 million. Lecine flagged a teacher turnover rate near 30 percent—well above peer and state averages—and lower-than-peer payroll percentages and average salaries, which trustees and staff said contribute to retention challenges.

Board action tied to the audit and related budget items included:

- Approval of the annual federal‑grant micro‑purchase threshold self‑certification, raising the threshold (motion by Ms. Yarnell, seconded by Ms. Randall). The motion passed 7–0. (Agenda item 10a.)

- Approval to enter into an agreement to purchase attendance credits under Chapter 49 (recapture) for the 2025–26 school year. Trustee Burton made the motion; the board approved the purchase (motion carried 7–0). Staff estimated recapture obligations around $6,000,000 for 2025–26 (figure presented as an estimate by staff during discussion). (Agenda item 10b.)

- The board initially tabled a proposed contract with Aransas County to host the Nov. 4, 2025 general election while staff confirmed cost allocation details; the item was later brought back and the contract approved 6–1 after further discussion (final vote recorded later in the meeting). When discussed, the contract amount on its face was $39,005.45; board members sought clarification on whether that represented the district’s full share or a divisional cost among entities. (Agenda item 10c.)

Trustees and administration emphasized that the audit uses the most recently available public data (primarily 2023–24 for finance and 2024–25 where personnel data were available) and that some conditions—insurance credits and legislative changes—may affect 2025–26 funding. Superintendent Dr. Austin said the audit is a tool for transparency and that the district would use the results to guide further budgeting decisions and community conversations about a TRE.

No members of the public spoke during the required public hearing on the audit.

What’s next: The district’s efficiency audit report will be posted on the public board book and the district web site, and staff said they will follow up with additional analyses requested by trustees (recapture impact, maintenance drivers, and legislative credits) to inform budgeting and any election materials.