Texas · Local government · $10M-$50M in federal spending
Judson Independent School District
Live Oak, 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 | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 0 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 0 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | | 0 | 100 |
Federal funding, FY2025
$36,492,417 in federal awards spent, across 15 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $18,878,245 |
| Department of Agriculture | $17,229,416 |
| Department of the Treasury | $253,318 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000397765
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- January 16, 2026
- Federal spending
- $36,492,417 · 15 programs
- Major programs
- 2
- Score
- 0 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000067272
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- December 18, 2024
- Federal spending
- $53,926,509 · 15 programs
- Major programs
- 3
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000015113
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- January 26, 2024
- Federal spending
- $56,194,605 · 15 programs
- Major programs
- 2
- Score
- 0 of 100
Finding 2023-001
other findings
- Program
- EDUCATION STABILIZATION FUND (84.425)
- Compliance requirement
- Equipment and real property management
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Finding 2023-C-001 – Capital Assets not Tagged as Federal
Type of Finding – Other Compliance Finding
84.425U ESSER III Grant
Criteria: The District should have properly tagged and identified capital assets purchased with federal ESSER III funds.
Condition: Mybots (capital assets) were purchased during the fiscal year and were not tagged as federally purchased ESSER assets as required by the Uniform Guidance.
Cause: Unknown
Effect: The District is not in compliance with the equipment and real property management compliance requirement of the ESSER grant.
Recommendation: The District should adhere to District policies and procedures to properly tag federally purchased assets to track them as federal and comply with the grant requirements.
District’s Response: The District will tag all federally purchased assets and indicate the federal funds used to purchase them on the physical assets going forward.
Responsible Person(s): Cecilia Davis, Deputy Superintendent of Innovation, Business & Operations; Assistant Superintendent of Technology, Dr. Lacey Gosch; Jodi Burton, Director of Federal Compliance