Birdville ISD receives clean financial opinion; single‑audit awaiting federal guidance

Weaver LLP partner Jackie Gonzales told the Birdville ISD Board the district’s 2024–25 financial statements earned an unmodified (clean) opinion and that auditors found no material weaknesses, significant deficiencies, or matters of material noncompliance.

"We are pleased to be presenting the results of the audit tonight," Gonzales said, noting that the firm also performed compliance testing on federal awards and that the single‑audit report remains in draft pending the federal Office of Management and Budget's annual compliance supplement.

Gonzales said the district qualifies as a low‑risk auditee and that, as expected, instruction accounted for the largest share of general‑fund spending (56.2% for 2025, compared with 56.6% for 2024). She also said Weaver performed implementation work for the new GASB standard (GASB 101) and booked the required journal entries.

The audit presentation included a high‑level review of revenue sources: local and intermediate sources made up about 47% of general‑fund revenues in 2025 versus 46% the prior year, state program revenues were about 51% in 2025 versus 52% in 2024, and federal sources comprised the remaining roughly 2%.

Board members asked for questions after the presentation; Gonzales invited trustees to raise any concerns and said auditors appreciated the district’s responsiveness during fieldwork. The single‑audit report for federal grants will be finalized after the OMB issues the compliance supplement, the auditor said.

Next steps: auditors will issue the single‑audit once federal guidance is available; the board did not take a formal vote at the close of the presentation beyond accepting the report as part of its consent and annual reporting processes.