Texas · Local government · $2M-$10M in federal spending
Rockdale Independent School District
Rockdale, TX
The FY2025 single audit reports 1 finding: 1 with questioned costs. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 11 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 | 11 | 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 | | 11 | 100 |
Federal funding, FY2025
$4,867,284 in federal awards spent, across 14 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $2,742,816 |
| Department of Agriculture | $1,297,999 |
| Department of Commerce | $774,387 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000400085
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- February 17, 2026
- Federal spending
- $4,867,284 · 14 programs
- Major programs
- 2
- Questioned costs
- $58,499 known
- Score
- 11 of 100
Finding 2025-003
questioned costsother findings
- Program
- SPECIAL EDUCATION CLUSTER (IDEA) (84.027, 84.173)
- Compliance requirement
- Matching, level of effort, earmarking
- Questioned costs
- $58,499 (known)
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Criteria: Per 34 CFR §300.203, a District must budget and expend at least the same amount of
local, or State and local funds for the education of children with disabilities as it did
in the most recent prior year for which information is available. The District must
meet at least one of four compliance tests in order to be considered compliant.
Condition Found: The District did not meet any of the four maintenance of effort compliance tests as
per the preliminary calculation.
Questioned Costs: $58,499 representing the repayment amount based on the preliminary maintenance of
effort calculation for the year ended June 30, 2025.
Effect: The effect is noncompliance with IDEA-B maintenance of effort requirements.
Recommendation: We recommend the District implement procedures to monitor special education
budgets and expenditures to ensure compliance throughout the year.
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000066604
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- December 9, 2024
- Federal spending
- $4,820,396 · 13 programs
- Major programs
- 3
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000009765
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- November 30, 2023
- Federal spending
- $5,516,705 · 16 programs
- Major programs
- 2
- Score
- 0 of 100
No findings reported.