SRC-ARR S.B. 875 76(R)BILL ANALYSIS Senate Research CenterS.B. 875 By: Shapiro Education 8/5/1999 Enrolled DIGEST Currently, the school district accountability system is based entirely upon student performance data. The Texas Education Agency (TEA), the Business and Education Coalition (a business education advocacy group), and others are preliminarily studying a "numbers-based" school district financial accountability system. The financial accountability system being discussed at a staff level at TEA does not use the qualitative findings that local auditors find and put in districts' audited annual financial reports sent to TEA. S.B. 875 requires the commissioner of education to develop proposals for a school district accountability rating system. PURPOSE As enrolled, S.B. 875 requires financial accountability of school districts. RULEMAKING AUTHORITY This bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 39, Education Code, by adding Subchapter I, as follows: SUBCHAPTER I. FINANCIAL ACCOUNTABILITY Sec. 39.201. PROPOSED FINANCIAL ACCOUNTABILITY RATING SYSTEM. Requires the commissioner of education in consultation with the comptroller to develop proposals for a school district accountability rating system, to be presented to the legislature no later than December 15, 2000. Provides that this section expires September 1, 2001. SECTION 2. Effective date: September 1, 1999. SECTION 3. Emergency clause.