As required by House Bill 3, Judson Independent School District completed an efficiency audit prior to the November 4, 2025 Voter-Approval Tax Rate Election (VATRE).

The audit was conducted by MoakCasey, LLC, an independent firm, following guidelines established by the Legislative Budget Board (LBB). Its purpose is to provide taxpayers with clear, independent information about how Judson ISD manages its finances, operations, and resources.

What is an Efficiency Audit?

An efficiency audit reviews district finances, staffing, and academic outcomes. It examines how resources are used and compares district performance to peer districts and statewide averages. The audit focuses on fiscal management, efficiency, and the alignment of spending with student needs.

Highlights from the Efficiency Audit

Superior Financial Management
Judson ISD earned a Superior “A” rating in the School Financial Integrity Rating System of Texas (FIRST) for 2024–25 - the highest possible rating.
Fund Balance
The district’s unassigned fund balance is 151% of the state’s recommended three-month operating reserve.
Revenue and Expenditures
- Revenue per student: $9,699 (Peers: $9,975 | State: $10,628)
- Operating expenditures per student: $11,063 (Peers: $10,205 | State: $10,765)
Teacher Investment
- Average teacher base salary: $65,825, higher than both peer and state averages.
- Teacher turnover rate: 17.9%, lower than peers (18.3%) and the state average (19.1%).
Tax Rate Context
In 2024–25, Judson ISD’s M&O tax rate was below both peer district and state averages.

About the November VATRE

Current M&O Rate (without election): $0.6669
Proposed M&O Rate (with VATRE): $0.7669
Estimated annual additional revenue: $21 million
Planned use of additional funds:
- Teacher and staff compensation
- Academic programs
- Student support services

Transparency Notice

State law prohibits school districts from advocating for or against a measure.
This information is provided solely to help the public understand the efficiency audit results and tax rate context.

Full Report

The complete 2025 Efficiency Audit Report is available here.

For questions, please contact:
Judson ISD VATRE Team
Email: vatre@judsonisd.org