WRCCISD board accepts clean 2024–25 audit; fund balance up about $40,000
Summary
The West Rusk County CCISD board accepted an unmodified audit for fiscal 2024–25; the district reported a fund balance equal to roughly 60 days of operating costs, an increase of about $40,000 from the prior year and below the 90‑day ideal.
Albert Garcia, CPA with Mays & Associates, presented the West Rusk County Consolidated Independent School District’s Annual Financial & Compliance Report for the fiscal year ending Aug. 31, 2025, and described the opinion as an “unmodified report,” the highest form of assurance a CPA can give. Garcia told trustees the district’s fund balance is equivalent to about 60 days of operating costs and that the balance rose by about $40,000 from the previous year.
Garcia said the audit included a technical finding related to bond proceeds and prepaid interest from the district’s Elementary Project; he characterized the item as a timing/technical matter tied to premium and prepaid interest and said the Texas Education Agency typically flags only repeated findings. During discussion trustees noted the district’s year-over-year fund balance trend. Vice President Matthew Eastwood moved to approve the 2024–25 audit; Jeff Mason seconded, and the motion passed unanimously with those present.
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