Following a denied appeal, Tioga ISD received another F on its FIRST rating in reference to Fiscal Year 2024.
The district's score of 58 was a culmination of several factors.
'We did appeal the rating,' Superintendent Josh Ballinger said. '… We were hopeful that some of the really good improvement that we've made, some of that will be talked about tonight in our [Annual Financial Report] presentation, would get us over the hump and back on the track of passing what essentially is the financial accountability rating.'
The state said no. 'They passed on—no pun intended—giving us any kind of points to get us up to passing,' Ballinger said.
Tioga ISD's last passing FIRST rating, a 70, was released in 2020.
Since then, Tioga has earned a 62 in the results released in 2021, a 64 in 2022, a 60 in 2023 and a 44 in 2024.
Of the 58 points the district received, it got full marks for having higher revenue than expenses for that fiscal year, for not having a 15% decline in the students to staff ratio over three years, for having the annual audit 'free of any instance(s) of material noncompliance for grants, contracts, and laws related to local, state, or federal funds,' for having the average daily attendance 'within the allotted range of the district's biennial pupil projection(s),' and for following the guidelines regarding financial information on its website.
The district failed to reach the ceiling required for Indicator 5, which is regarding the district's net position, and Indicator 21, which has to do with the district having 'an adjusted repayment schedule for more than one fiscal year for an over-allocation of Foundation School Program funds.'
The district also received no points for Indicator 7, about days of cash on hand; Indicator 8, about assets to liabilities to handle short-term debt; Indicator 11, about long-term solvency; and Indicator 12, about future debt and the district's assessed property value.
It earned eight points in the category evaluating administrative cost ratio as compared to the threshold ratio.
To see the full FIRST report for Tioga ISD, visit tealprod.tea.state.tx.us/ First/forms/Main.aspx and search for District 091907.
Board President Dallas Slay said the rebuilding process is a slow one.
'Everything the state has required us or asked us to do, from the moment that this all hit the fan, we have done and exceeded their expectations,' Slay said.
He referenced the district's work with Texas Education Agency Conservator Dr. Karen Wiesman.
'We've known for years now that this is going to take years to get out of,' he said, adding that Wiesman has said Tioga ISD is 'a special case' because its issues are on the financial side, not its academics.
Also at the Monday meeting, the district received a clean, unmodified audit for Fiscal Year 2025.
'I'm glad y'all are going in the right direction, and it's really encouraging to see,' TISD Auditor Heather LaPoint said.
Included in the parts of the audit that stood out to LaPoint were that despite the revenues coming in lower than expected, the district still finished FY24 with a surplus because its expenditures were kept in check.
She also gave an accounting of how the district is working to correct past mishandling of debt service funds being used to pay for general fund debt, including the most recent voter-approved bond to pay off the debt for the high school as well as the payments from the general fund going into the debt service fund.
When the firm evaluated the district, it found that past findings were being handled.
'It's a finding one time,' LaPoint said. 'Now we're working toward making it better. It shouldn't haunt you forever, like the fund balance.'
Having a surplus helps correct the fund balance issue.
LaPoint said if the district continues its current trajectory, it is on course to have its general fund in the green again in Fiscal Year 2027.
Because of the ceilings within the FIRST rating rubric, it's possible Tioga ISD will not meet the ceiling for Indicator 5 on the FIRST rating until 2028, which would evaluate FY27.
'I know it's not next year, but … things are looking better,' LaPoint said.
Ending with a surplus, too, LaPoint said, is 'still an extraordinary feat.'
'Some districts that haven't had deficits before are now experiencing deficits,' LaPoint said. 'So I think that attests to how serious that everybody in the administration and board is taking this and really trying to do what is necessary in order to better this financial situation.'
Ballinger also touched on how community donations have helped make the difference for hungry kids who rely on the Supplemental Nutrition Assistance Program, especially as a group effort by Tioga’s churches.
“Throughout the SNAP funding dilemma that our government’s been in, our kids have not had to wonder what they're going to eat over the weekend,' he said.
The board also voted to allow the Early Childhood Development Center to explore a contract with Green Apple Catering, and it also voted to change Transportation/ Custodian Manager Jodi Corbin, Director of Food Services Kendy Knight, Early Childhood Director Cindy Hodges and Early Childhood Assistant Director Stormy Luneau to contract employees.
