Texas · State entity · under $2M in federal spending

Jacksboro Independent School District

Jacksboro, TX

The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.

Score: 0 of 100 (FY2025 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Max
Material weaknesses	8 points each	24
Significant deficiencies	3 points each	9
Repeat findings	5 points each	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	15
Questioned costs	known amount of $25,000 or more, by share and dollars	15
Going concern	auditor included a going-concern paragraph	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	5
Score		100

Federal funding, FY2025

$1,114,429 in federal awards spent, across 9 programs. Largest funding agencies:

Agency	Spent
Department of Agriculture	$571,155
Department of Education	$543,274

FY2025 audit

FAC record: 2025-08-GSAFAC-0000390008
Fiscal year end: August 31, 2025
Accepted by FAC: December 15, 2025
Federal spending: $1,114,429 · 9 programs
Major programs: 1
Score: 0 of 100

No findings reported.

FY2024 audit

FAC record: 2024-08-GSAFAC-0000060887
Fiscal year end: August 31, 2024
Accepted by FAC: October 16, 2024
Federal spending: $1,366,776 · 13 programs
Major programs: 4
Score: 0 of 100

No findings reported.

FY2023 audit

FAC record: 2023-08-GSAFAC-0000002784
Fiscal year end: August 31, 2023
Accepted by FAC: December 6, 2023
Federal spending: $1,529,386 · 10 programs
Major programs: 1
Score: 8 of 100

Finding 2023-002

material weakness

Program: CHILD NUTRITION CLUSTER (10.553, 10.555, 10.559)
Compliance requirement: Procurement and suspension and debarment
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.