All three ISDs audited relied on the consultants’ calculations of revenue protection payments and payments in lieu of taxes collected from the businesses.
The consultants for Dimmitt ISD used the correct information to calculate those payments for fiscal years 2016 and 2017.
However, the consultants for Highland ISD and Pecos-Barstow-Toyah ISD did not always use the correct information in their calculations,
and did not work with their consultants to establish a process to verify the accuracy of those calculations. In addition, auditors were not able to determine whether Highland ISD received all of the payments in lieu of taxes that it should have received.
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