The Texas Education Agency (TEA) has released its latest Financial Integrity Rating System of Texas (FIRST) ratings, providing taxpayers and communities with an important look at how public school districts manage their financial resources. Commonly known as School FIRST, the accountability system evaluates school districts on financial management, fiscal responsibility, financial reporting, and compliance with state standards. Unlike academic accountability ratings, which focus on student performance, FIRST ratings examine how effectively districts manage taxpayer dollars and maintain financial stability. The system assigns ratings ranging from A (Superior Achievement) to F (Substandard Achievement), offering parents, taxpayers, and community members greater transparency into the financial operations of their local schools.
For school districts like Brownfield ISD, Meadow ISD, and Wellman-Union ISD, School FIRST ratings matter because they manage millions of dollars in taxpayer funding while providing quality educational opportunities for students. In smaller, rural communities, where school districts are often among the largest employers and play a vital role in the local economy, responsible financial management is essential. These ratings give taxpayers, parents, and community members a clearer picture of how their school districts handle public funds, maintain financial stability, and plan for future needs. Strong financial accountability can help districts better navigate challenges such as fluctuating enrollment, rising operating costs, staffing needs, transportation expenses, and facility maintenance. While a high FIRST rating does not mean a district is free of financial challenges, it does indicate that the district meets important state standards for financial management. Ultimately, these ratings matter because every dollar spent responsibly helps protect the long-term financial health of local schools and supports their ability to educate future generations.
Brownfield ISD Receives B Rating, Appeals 10-Point Deduction
Brownfield Independent School District received a B, or Above Standard Achievement, in the Texas Education Agency’s 2025–2026 Financial Integrity Rating System of Texas (FIRST), earning an overall score of 88 out of 100 points. The district exceeded the state’s minimum passing score of 70, although the TEA report dated August 7, 2026 listed the rating as under appeal review.
While Brownfield ISD performed well across most of the state’s financial accountability indicators, the district lost 10 points on Indicator 10, which measures the accuracy of revenue projections by comparing budgeted revenues with actual revenues over a three-year period.
However, according to BISD Superintendent Chris Smith, the deduction resulted from circumstances outside the district’s control, specifically the timing of an $8.9 million distribution from the Permanent School Fund.
“We were marked down 10 pts because of things beyond our control,” Smith explained.
Smith said the district received the $8.9 million after the county’s snapshot date, and BISD had no control over when those funds were distributed. The additional revenue significantly affected the district’s share of unbudgeted revenue, causing it to fall outside the range allowed by the state’s financial accountability indicator.
Complicating the situation, Smith explained that Indicator 10 was newly implemented but evaluates a three-year average of financial data, including years before the indicator existed.
“First off, this indicator didn’t exist back then but it takes a 3 year average,” Smith said.
The superintendent said the same revenue distribution could continue affecting the district’s financial accountability rating in future years.
“Even worse, the new indicator takes a 3-year average, so we will fail it three years in a row without any control or fault,” Smith stated.
According to Smith, Brownfield ISD formally appealed the 10-point deduction to the Texas Education Agency, arguing that the timing of the distribution and the new indicator’s retrospective application unfairly affected the district’s score.
“We appealed it on these grounds so we are waiting their decision,” Smith said.
Despite the deduction, Brownfield ISD earned full points in several important financial categories, including cash reserves, short-term financial obligations, general fund operations, and long-term financial solvency. The district also satisfied the state’s critical financial indicators related to audits, financial reporting, debt obligations, and timely payments.
The district received eight out of 10 points on an additional indicator measuring the relationship between future debt requirements and assessed property values.
The appeal is particularly significant because restoring the disputed 10 points would increase Brownfield ISD’s overall score from 88 to 98, assuming no other changes to the rating. That score would fall within the state’s A, or Superior Achievement, classification.
For Brownfield taxpayers, the distinction is important. Although the report reflects a 10-point deduction for revenue budget accuracy, district leadership maintains that the deduction resulted from an unusually large revenue distribution and the application of a newly established accountability measure, not poor financial management.
The district’s appeal asks that those circumstances be considered when determining its financial accountability rating.
Meadow ISD Earns Superior Achievement in State Financial Accountability Ratings
Meadow Independent School District earned an A, or Superior Achievement, in the Texas Education Agency’s 2025–2026 Financial Integrity Rating System of Texas (FIRST), receiving an overall score of 90 out of 100 points.
Based on financial data from the 2024–2025 school year, the rating places Meadow ISD in the state’s highest financial accountability classification, exceeding the minimum passing score of 70 points by 20 points.
According to the TEA report, Meadow ISD performed strongly in several key areas of financial management, earning full points for maintaining sufficient cash reserves, meeting short-term financial obligations, managing general fund revenues and expenditures, and maintaining long-term financial solvency.
The district also earned full points on indicators examining future debt requirements compared with assessed property values, student-to-staff ratios, and the relationship between actual and projected student attendance.
Additionally, Meadow ISD satisfied the state’s critical financial accountability indicators, including timely submission of its annual financial report, receiving an unmodified independent audit opinion, compliance with debt obligations, and timely payments to government agencies.
However, the district did lose 10 points on Indicator 10, which evaluates the accuracy of revenue projections over a three-year period. Meadow ISD received zero out of 10 possible points on this indicator, meaning its average variance between budgeted and actual revenues fell outside the state’s established 10 percent range.
Despite the deduction, Meadow ISD maintained an overall score of 90, qualifying the district for the highest financial accountability designation available.
The district also met financial transparency requirements, including posting required financial information on its website and discussing changes in school funding during the budget development process.
For Meadow taxpayers, the Superior Achievement rating provides an important measure of the district’s financial accountability and its performance under the state’s standards for managing public education funds.
Wellman-Union ISD Earns Superior Achievement in State Financial Accountability Ratings
Wellman-Union Independent School District received an A, or Superior Achievement, in the Texas Education Agency’s 2025–2026 Financial Integrity Rating System of Texas (FIRST), earning an overall score of 90 out of 100 points.
Based on financial data from the 2024–2025 school year, the rating places Wellman-Union among districts receiving the state’s highest financial accountability classification. The district exceeded the minimum passing score of 70 points by 20 points.
According to the TEA report, Wellman-Union performed strongly in several areas of financial management, earning full points for maintaining adequate cash reserves, meeting short-term financial obligations, managing general fund revenues and expenditures, and maintaining appropriate student-to-staff ratios.
The district also received all 10 possible points on Indicator 10, which evaluates the accuracy of revenue projections by comparing budgeted revenues with actual revenues over a three-year period. This indicates the district met the state’s established benchmark for revenue forecasting accuracy.
However, Wellman-Union lost points in two areas related to longer-term financial obligations.
On Indicator 11, which examines the relationship between long-term liabilities and total assets to evaluate financial solvency, the district received six out of 10 possible points.
On Indicator 12, which measures the relationship between future debt requirements and the district’s assessed property values, Wellman-Union received four out of 10 possible points.
Combined, these two indicators accounted for the district’s 10-point deduction from a perfect score.
Despite those deductions, Wellman-Union satisfied the state’s critical financial accountability indicators, including timely financial reporting, compliance with debt obligations, and receipt of an unmodified opinion on its annual independent financial audit.
The district also met the state’s requirements concerning financial transparency, public disclosure of financial information, and discussion of school funding changes during the budget development process.
For Wellman-Union taxpayers, the Superior Achievement rating provides an important measure of financial accountability while also identifying areas related to long-term liabilities and future debt obligations that deserve continued attention.
