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United ISD scores 92 on TEA FIRST review; auditor issues clean opinion, staff outline reserve policy
Summary
United ISD received a 92/100 FIRST score for the 2022–23 reporting period and an unmodified (clean) audit opinion for the year ended Aug. 31, 2024. Finance staff and the independent auditor reviewed accounting adjustments, days of cash and the district''s plan for reserves.
United Independent School District officials told trustees at a Jan. 14 workshop that the district received a 92 out of 100 on the Texas Education Agency''s Financial Integrity Rating System of Texas (FIRST) for 2022–23 and that an external audit produced an unmodified, or "clean," opinion on the district''s 2024 financial statements.
San Flores, who leads the district''s finance presentations, described the FIRST framework of 21 indicators and four "ceiling" (critical) indicators that trigger automatic failure if unmet. "Oh, by the way, we did score 92 points out of a 100 points," Flores said, emphasizing the result reflects multiple…
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