Amend HB 2553 by inserting the following new SECTIONS, appropriately numbered, and by renumbering subsequent SECTIONS of the bill accordingly and shall include but not be limited to: SECTION ____. Chapter 39, Education Code, is amended by adding Subchapter I to read as follows: SUBCHAPTER I. FINANCIAL ACCOUNTABILITY Sec. 39.201. FINANCIAL ACCOUNTABILITY RATING SYSTEM. (a) The commissioner by rule shall establish a financial accountability rating system for school districts, to be implemented beginning in the 2001-2002 school year, based on: (1) the findings of a district's annual audit report under Section 44.008; (2) the agency's review of a district's annual audit report under Section 44.008(e); and (3) quantitative performance data relating to a district collected through the Public Education Information Management System (PEIMS) established under Section 42.006. (b) The financial accountability rating system shall compare the performance of each school district on financial excellence indicators with standards established by the commissioner. (c) The commissioner shall in consultation with the comptroller develop and implement the financial accountability rating system. Sec. 39.202. ANNUAL REPORTS. (a) Each year, starting with the 2002-2003 school year, the agency shall prepare and distribute to each school district a report that rates the district's prior year performance on the financial excellence indicators. The report shall include the recommendations of the commissioner under Section 44.008(e) and other appropriate recommendations. (b) The board of trustees shall disseminate and publicize the report in accordance with the rules of the commissioner. (c) The report may be combined with other reports and financial statements, including other reports under this chapter. SECTION ____. Subsection (e), Section 44.008, Education Code, is amended to read as follows: (e) The audit reports shall be reviewed by the agency, and the commissioner shall notify the board of trustees of objections, violations of sound accounting practices or law and regulation requirements, or of recommendations concerning the audit reports that the commissioner wants to make. If the audit report reflects that penal laws have been violated, the commissioner shall notify the appropriate county or district attorney, who shall thoroughly investigate, and the attorney general. The commissioner shall have access to all vouchers, receipts, district fiscal and financial records, and other school records as the commissioner considers necessary and appropriate for the review, analysis, and passing on audit reports. Beginning with the 2000-2001 school year, school districts shall make available to the agency their complete audited annual financial reports and management letters in an electronic format to be determined by the commissioner. The commissioner may waive this requirement if it will unduly burden a district. SECTION ____. Section 402.028, Government Code, is amended by adding Subsection (d) to read as follows: (d) The attorney general shall ensure that prosecuting attorneys and the general public are aware of the availability of assistance under this section, including assistance in the investigation and prosecution of crimes involving public school funds.