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Vidor ISD audit shows nearly $2.9M revenue shortfall; board accepts audit and approves budget moves
Summary
The district reported about $2.9 million in 2024–25 revenue shortfalls — roughly $1.7M in late local tax receipts, ~$800k less state funding related to ADA shortfalls and ~$360k reduced Medicaid reimbursements — and the external auditor issued an unmodified opinion; the board accepted the audit 7–0 and approved subsequent budget amendments.
Vidor Independent School District officials told trustees on Jan. 12 they recorded nearly $2.9 million less revenue than budgeted for the 2024–25 year, and the board accepted the district's audit and approved related budget amendments.
A district finance presenter told the board the shortfall was driven by a late large tax payment that could not be recognized in the 2024–25 year ($1.7 million), an approximately $800,000 shortfall in state funding tied to lower average daily attendance and program weights, and a roughly $360,000 reduction in Medicaid reimbursement. "The short answer for tax revenue is that we had a taxpayer not pay their taxes on time," the finance presenter said, explaining that a later payment has arrived but could not be counted in the prior fiscal year because it fell outside the 60‑day measurable/available window.
The district's external auditor, Krista Wofford of Mitchell Fontenot, CPA, presented the audit and reported an unmodified (clean) opinion. According to the audit materials, the district recorded total revenues of $42,093,000 and expenditures of $45,588,000, resulting in a decrease in fund balance of $3,495,000 for the year. Wofford noted that while the district's revenue timing and a one‑time set of expenditures contributed to the variance, the audit disclosed no material internal control exceptions and no findings in the single audit of major federal programs.
Board members sought clarity on the Medicaid reduction, where staff said the district received limited notice from the state and that a recent change to the reimbursement approach had a larger effect than anticipated. District staff acknowledged a miscalculation in projecting that revenue line and described the incident as a lesson for future budgeting.
After the presentation, the board moved to accept the 2024–25 financial audit as presented; the motion carried 7–0. Trustees then approved budget amendments and transfers to cover an approved technology purchase and to align accounts with the audit findings; that motion also carried 7–0.
Facilities and rezoning highlights: At the same meeting administration also presented the district facilities plan and a proposed rezoning map for the 2026–27 school year intended to rebalance elementary enrollment and address bus‑route constraints. Facilities staff described projects through 2031 including FEMA repairs, HVAC and roof cycles, instrument and fine‑arts equipment needs, and a likely turf/track replacement estimated at about $1,000,000 if full foundation work is required. The board received the presentation for planning (no decisions taken), and staff said public outreach and campus meetings will be scheduled before any formal rezoning action is proposed.
What happens next: administration will finalize required budget amendments and continue community engagement on the rezoning and facilities plan; audit documents and required signatures will be completed as part of the record.
