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Liberty Hill ISD earns TEA 'A' Superior FIRST rating; board hears details and next steps
Summary
At a Nov. 18 board meeting, Liberty Hill ISD officials reported an A (Superior) TEA FIRST score of 94/100 for 2023-24 and discussed indicator results, growth-driven debt concerns and possible legislative relief for fast-growth districts.
Liberty Hill ISD officials told trustees on Nov. 18 that the district earned an A (Superior) Financial Integrity Rating System of Texas (FIRST) score of 94 out of 100 for 2023-24, an improvement from 90 the prior year.
Finance director Rosanna Guerrero reviewed all 21 FIRST indicators used by the Texas Education Agency, saying the district received full points on several measures including days of cash on hand and the ratio of current assets to current liabilities. "Our district score was 94 out of 100," Guerrero told the board, and she noted the district had an unmodified audit opinion and no material noncompliance with federal grants, both important contributors to the rating.
Guerrero highlighted areas with lower scores. Indicator 12, which compares future debt payments to the district's assessed property value, earned 4 out of 10 points; she said that reflected recent additions to the district's debt as the community's assessed values rose. The administrative cost ratio (indicator 13) was 7 percent, below the state's 10 percent threshold, and earned full points under the current formula.
Trustees and staff discussed the consequences of fast growth. One trustee noted the district had been subject to multiple audits and praised the finance team's work: "We're not wasting money and we're not mismanaging funds," a trustee said during questions. Board members pressed for legislative fixes so fast-growth districts are not penalized by indicator formulas that can be affected by bond-funded debt needed for new schools.
Guerrero said the district had posted required First-rating disclosures, including superintendent contract addenda and any outside compensation, and that those records were available on the district website. She also flagged indicator changes coming in future TEA calculations and said staff would return with updates if TEA revises formulas.
The board did not take action beyond the hearing; Guerrero and trustees said they will continue to monitor indicators and pursue policy or legislative changes to address growth-related scoring.
