Seguin Independent School District trustees on Oct. 29 heard an efficiency audit presentation required under House Bill 3 ahead of a voter‑approval election on the district’s maintenance and operations tax rate.

Dr. Amberla Singh, who prepared the audit for Mel Casey, told the board the district is proposing to increase the M&O tax rate by 2 cents to 0.6978, which the presentation estimated would generate about $2,300,000 in additional revenue intended mainly for salary needs across the district. "The district is proposing to increase the tax rate by 2¢ to 69.78," Singh said during the presentation.

The audit compared Seguin ISD to peer districts on enrollment, tax rates and demographics and emphasized how attendance (WADA) and student characteristics drive revenue. Singh noted the figures in the audit use 2022–23 audited data and therefore lag current conditions; she repeatedly told trustees that the efficiency audit provides comparative information for voters but does not formally declare whether a district is or is not efficient.

Key figures presented included a higher share of economically disadvantaged students (about 75% in Seguin ISD vs. 53% for peers), higher expenditures per student in several categories, a district fund balance of approximately $34.5 million versus a required $17.6 million, a teacher turnover rate reported at about 31.6% (higher than peer average), and an average teacher pay near $63,000 compared with $60,000 for peers.

Trustees asked about the selection of peer districts and the timing of ESSER funds in the dataset. Singh and district finance staff noted that ESSER funding in the comparison period inflated federal revenue for many districts and that the efficiency audit methodology requires using the most recently completed audited year, creating a 1–2 year lag.

The presentation materials and the full audit were posted on the district website as required by law; trustees and administration emphasized the audit is for voter information ahead of the tax‑rate election.

What’s next: the district will continue public outreach ahead of the election and use the audit materials in voter information; any formal adoption or use of additional tax revenue depends on voter approval.