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Board approves 2024–25 audit; district posts modest fund-balance increase
Summary
WRCCISD trustees accepted an "unmodified" 2024–25 audit showing a fund balance about equal to 60 days of operating costs (up roughly $40,000 year over year), and the CPA noted a technical finding tied to bond-sale accounting that TEA typically flags only if repeated.
The West Rusk County Consolidated ISD Board of Trustees voted unanimously to approve the district's 2024–25 annual financial and compliance audit after a presentation by Albert Garcia, CPA with Mays & Associates.
Garcia told the board the district received an "unmodified report, which is a clean report that indicates the highest form of assurance that the CPA can provide," and reported a fund balance equivalent to about 60 days of operating costs, an increase of roughly $40,000 from the prior year. He said the audit included a technical finding tied to the bond sale for the Elementary Project — premiums and prepaid interest caused the category to be over budget — and that the Texas Education Agency typically only reviews such findings when they recur across years.
Board members discussed year-to-year fund-balance trends. Trustee Matt Eastwood noted a multiyear increase, while Director of Business Operations Mindee Mata observed the district's fund balance had decreased the prior year before the recent uptick. After brief discussion, Eastwood moved to approve the audit; the motion was seconded by Jeff Mason and passed unanimously with those present.
The approval authorizes the audit report for the fiscal year ending Aug. 31, 2025, to be filed as required; the board did not set additional corrective actions beyond noting the nature of the technical finding related to bond accounting.
