Irion County ISD November 11 2026
Agenda Analysis | Meeting Review | Meeting Documents | Commentary | Last Meeting
A. Agenda Analysis
Here are the meeting documents for this meeting:
Construction update: I will be listening to see if the folks at Gallagher and Parkhill have designed and constructed the windrow down the alley east of the new transportation facility, as the promised the City of Mertzon they would do.
Consent agenda: Unless a board member "pulls" an item from the agenda, there will be a quick vote approving the minutes from the last meeting, check register and revenue statement. See the linked items above. I've uploaded the check register for analysis by AI, and you can read that at the bottom of this page.
Revenue: Because this is the period the District has no income until folks start paying their year end property taxes for 2026, I thought it would be interesting to run the revenue report through AI. Here is the result: Revenue Realization Analysis
Total realized revenue sits at $85,964.22 (0.52% of the $16.42M annual target):
Property Taxes (Object 5710): Realized collections in September were just $4,503.43 (M&O) and $1,415.70 (I&S) against a combined $14.66M tax levy budget. Tax statements are typically mailed in October, with over 80% of revenue arriving between December and February.
State Foundation & Other State Revenue (Objects 5810, 5830): The district received $15,896.00 in Per Capita/Foundation funding and $26,184.86 from other state agencies, totaling $42,080.86 (7.16% realized).
Cafeteria Operations (Fund 240): Collected $2,690.30 in local food sales (4.89%) and $5,965.51 in federal meal reimbursements (6.28%) against the $270,000 self-balancing budget.
Key Financial Anomalies & Observations
State Recapture Dominates Budget (43.53% of Fund 199):
$5,415,200.00 is budgeted under Function 91 for Chapter 49 recapture payments to the state. While $0 had been paid as of September 30, the October check register shows the district executed its final prior-year settlement of $234,841.00 on October 14.
Accelerated Spending in Security & Monitoring (Function 52):
Function 52 has expended $34,077.16 of its $64,583.00 budget in Month 1 (52.76% spent). In particular, security payroll (6100) sits at $34,077.16 expended against a $35,908.00 line budget (94.90% expended). This suggests an upfront annual SRO interlocal agreement or upfront officer compensation that requires a budget amendment.
High Co-Curricular Fall Outlays (Function 36):
Extracurricular activities expended $75,806.27 (15.77%) in September alone, driven by fall sports kickoff, travel, equipment purchases, and game-day operational costs.
Front-Loaded Mandated Assessments (Functions 93 & 99):
Appraisal District (Function 99): Paid $61,609.53 (24.64% of budget), reflecting Irion County Appraisal District's quarterly billing cycle.
Special Education Co-op (Function 93): Disbursed $41,636.68 (22.51% of budget) for the district's fall contribution to the Menard Special Education Cooperative.
Accounting Adjustment in Health Services (Function 33):
Function 33 shows a negative expenditure of -$755.40 (Payroll Costs 6100), indicating a payroll accrual reversal, inter-fund reclassification, or prior-year adjustment.
5. Audit report, Item 8.1: Typically the District has one of its auditors give a report of their findings. This item is among the most important for the entire year. 6. FFA presentation. The FFA students practice for their oral advocacy competition before the board. Always worthwhile.
B. Meeting Review
Pending
C. Commentary
Education sea change: A former school board president at Austin ISD, Gina Hinojosa, is now our Governor Elect, and she is promising major changes at TEA. I am hopeful for the repeal of school vouchers and anti DEI policies, issues I have railed against elsewhere in this blog. (Hinojosa, indeed, has called the voucher program a "scam".) There are also early promises on a new school finance system, though how that will be accomplished hasn't been made clear and litigation and appeals up to the Texas S. Court could take years. Watch also for changes in prayer in school laws and policies.
765 kV update: Lt. Gov. Patrick has been replaced by Lt. Gov. elect Goodwin, which represents yet another sea change. Currently pending are a PFD in the 59475 case and the Interim Charge Report out of the Senate Business and Commerce Committee. There wasn't a deadline set for the PFD issuance, and with Patrick walking out the door I doubt that a charge report will be published. On the other hand, the ALJ and the Committee may try to stake their ground before the change up in January. It seems more likely, though, that the status quo - silence - will continue. Someone needs to take the bull by the horns and do what I have been recommending for months now: the PUC needs to withdraw its referrals to SOAH or file motions to dismiss in SOAH. All 5 cases need to expire.
More women in government: To date myself, I was a newly minted lawyer in the Consumer Protection Division, Lubbock Regional Office, at the Texas Attorney General's Office as Ann Richards was taking office as Governor of Texas in 1991. I have blogged previously about the need to have more women in leadership positions in government. Well, now we have it, with women serving as Texas Governor, Speaker of the House, Lt. Governor, Comptroller, and Chief Justice of the Texas Supreme Court. I'm looking forward to this. For starters, Gov. Elect Hinojosa is a graduate of the Plan II Honors Program at UT Austin. She will know that Plato is not woke.
Pending
Check Register Analysis by AI:
The top three payees account for $445,159.68, representing 82.13% of all district expenditures during October:
Texas Education Agency (TEA) – $234,841.00
Check 101426 issued October 14, 2026, coded to Function 91 (Contracted Instructional Services Between Schools) for the final 2025–2026 recapture payment ("Robin Hood").
TASB Risk Management Fund – $168,682.00
Check 100126 covering district-wide annual liability and property coverages:
Property Insurance: $142,213.00
Auto Comprehensive & Collision: $8,811.00 ($6,073.00 + $2,738.00)
Data Breach & Privacy Liability: $5,500.00
School Liability Insurance: $5,320.00
Auto Liability: $4,838.00
Unemployment Compensation: $2,000.00
Menard Special Education Cooperative – $41,636.68
Check 028817 for the district’s member contribution toward shared special education services (Function 93).
Departmental & Operational Highlights
Debt Service & Energy Performance:
First Financial Bank ($13,262.88): Ideal Impact payment plan for district facility energy management.
Facilities & Utilities:
City of Mertzon ($4,800.13): Water and sewer utilities.
TXU Energy ($2,243.06): Campus electric bill.
Carpet Tech ($3,234.49): Commercial carpet cleaning services.
San-Tex Services ($1,750.00): HVAC filter replacements.
Anthony Mechanical ($1,307.00): Hornet Gym A/C servicing.
Transportation & Fuel:
Kendrick Oil Company ($6,866.47): Bulk fuel split between student transportation ($3,228.67), athletics ($3,394.80), and maintenance ($243.00).
Roberts Truck Center ($2,018.88): Repairs and maintenance on Bus #5.
Child Nutrition Program (Fund 240):
Core suppliers include Labatt Food Service ($5,769.06 across groceries and non-food supplies), Gandy's Dairies ($1,923.65), and A+ Fabrication ($1,339.05 for cafeteria cooler repairs).
Extracurricular & Instructional:
Hudl, Inc. ($7,199.00): Athletic video/analytics software subscription.
Jonathan Derk Alvin ($2,500.00): Marching band drill design.
BSN Sports ($2,477.55 combined): Athletic supplies and uniforms across checks 028806, 028827, 028844, and 028857.
Professional Fees & Administration:
Eichelbaum Wardell PC ($3,750.00): Two semi-monthly legal retainer payments of $1,875.00 each (checks 028845 and 028872).
Education Service Center Region 15 ($1,100.00): Contracted bank reconciliation services across two installments.
TASB, Inc. ($2,000.00): Annual BoardBook subscription for school board operations.
Copyright 2026 G. Noelke
