Enrolled Bill Summary

            Senate Bill 900 amends the Education Code to require each school district to compute and report to the commissioner of education the percentage of its total expenditures for the preceding fiscal year that was used to fund direct instructional activities and the percentage of its full-time equivalent employees whose job was directly to provide classroom instruction to students. The bill requires a district at least annually to provide its educators with a list of district staff directly providing classroom instruction and the percentage of time spent by each employee in such activity. The bill requires the computation of instructional activity spending to include the salary and value of any benefits provided to any employee who directly provided classroom instruction to students, but only in proportion to the percentage of time spent by that employee in that activity.

            The bill also requires the commissioner to adopt rules as necessary to implement these provisions, providing to the extent possible for the development of the required information using data compiled for reporting through the Public Education Information Management System; requires campus report cards to include the district and statewide average ratios; requires the Texas Education Agency's annual report to include a summary and analysis of those ratios; and repeals a provision that placed certain limits on administrative costs as determined by a district's administrative cost ratio.