By: Shapiro S.B. No. 562
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to computation and reporting requirements regarding a
1-3 school district's expenditures and personnel.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter A, Chapter 44, Education Code, is
1-6 amended by adding Section 44.0071 to read as follows:
1-7 Sec. 44.0071. COMPUTATION AND DISCLOSURE OF EXPENDITURES AND
1-8 STAFFING. (a) Each fiscal year, the agency shall compute and
1-9 report to each school district:
1-10 (1) for each accounting function code:
1-11 (A) the district's total expenditures for the
1-12 preceding fiscal year; and
1-13 (B) the percentage of the district's total
1-14 expenditures for the preceding fiscal year that the expenditures
1-15 for that code represent, with a comparison of that percentage to
1-16 the corresponding statewide average percentage of total
1-17 expenditures for that code;
1-18 (2) the number of the district's full-time equivalent
1-19 employees for the preceding fiscal year employed in each capacity;
1-20 and
1-21 (3) the percentage of the district's total full-time
1-22 equivalent employees for the preceding fiscal year employed in each
1-23 capacity, with a comparison of that percentage to the corresponding
1-24 statewide average percentage of total full-time equivalent
1-25 employees employed in each capacity.
2-1 (b) The agency shall include with the information reported
2-2 in accordance with Subsection (a) a simplified definition of each
2-3 accounting function code and employment capacity used by the agency
2-4 in making the computations required under that subsection.
2-5 (c) At least annually, a school district shall make
2-6 available to the employees at each campus a list of all campus
2-7 employees who were included in making the computations required
2-8 under Subsections (a)(2) and (3). The list must identify each
2-9 employee by name and state the capacity in which the employee was
2-10 classified.
2-11 (d) The commissioner shall adopt rules as necessary to
2-12 implement this section.
2-13 SECTION 2. Section 39.053, Education Code, is amended by
2-14 adding Subsection (h) to read as follows:
2-15 (h) The report must include:
2-16 (1) the district's administrative cost ratio
2-17 determined under Section 42.201 and a description of:
2-18 (A) the method used to determine that ratio; and
2-19 (B) the accounting function codes used in
2-20 determining that ratio; and
2-21 (2) information regarding the district's expenditures
2-22 and staffing provided to the district under Section 44.0071.
2-23 SECTION 3. Subsection (a), Section 39.182, Education Code,
2-24 is amended to read as follows:
2-25 (a) The agency shall prepare and deliver to the governor,
2-26 the lieutenant governor, the speaker of the house of
3-1 representatives, each member of the legislature, the Legislative
3-2 Budget Board, and the clerks of the standing committees of the
3-3 senate and house of representatives with primary jurisdiction over
3-4 the public school system a comprehensive report covering the
3-5 preceding two school years and containing:
3-6 (1) an evaluation of the achievements of the state
3-7 educational program in relation to the statutory goals for the
3-8 public education system under Section 4.002;
3-9 (2) an evaluation of the status of education in the
3-10 state as reflected by the academic excellence indicators adopted
3-11 under Section 39.051;
3-12 (3) a summary compilation of overall student
3-13 performance on academic skills assessment instruments required by
3-14 Section 39.023, aggregated by grade level, subject area, campus,
3-15 and district, with appropriate interpretations and analysis and
3-16 disaggregated by race, ethnicity, sex, and socioeconomic status;
3-17 (4) an evaluation of the correlation between student
3-18 grades and student performance on academic skills assessment
3-19 instruments required by Section 39.023;
3-20 (5) a statement of the dropout rate of students in
3-21 grade levels 7 through 12, expressed in the aggregate and by grade
3-22 level;
3-23 (6) a statement of the projected cross-sectional and
3-24 longitudinal dropout rates for grade levels 7 through 12 for the
3-25 next five years, assuming no state action is taken to reduce the
3-26 dropout rate;
4-1 (7) a description of a systematic plan for reducing
4-2 the projected cross-sectional and longitudinal dropout rates to
4-3 five percent or less for the 1997-1998 school year;
4-4 (8) a summary of the information required by Section
4-5 29.083 regarding grade level retention of students;
4-6 (9) a list of each school district or campus that does
4-7 not satisfy performance standards, with an explanation of the
4-8 actions taken by the commissioner to improve student performance in
4-9 the district or campus and an evaluation of the results of those
4-10 actions;
4-11 (10) an evaluation of the status of the curriculum
4-12 taught in public schools, with recommendations for legislative
4-13 changes necessary to improve or modify the curriculum required by
4-14 Section 28.002;
4-15 (11) a description of all funds received by and each
4-16 activity and expenditure of the agency;
4-17 (12) a summary and analysis of:
4-18 (A) the compliance of school districts with
4-19 administrative cost ratios set by the commissioner under Section
4-20 42.201, including any improvements and cost savings achieved by
4-21 school districts; and
4-22 (B) information regarding expenditures and
4-23 staffing of school districts computed under Section 44.0071;
4-24 (13) a summary of the effect of deregulation,
4-25 including exemptions and waivers granted under Section 7.056 or
4-26 39.112;
5-1 (14) a statement of the total number and length of
5-2 reports that school districts and school district employees must
5-3 submit to the agency, identifying which reports are required by
5-4 federal statute or rule, state statute, or agency rule, and a
5-5 summary of the agency's efforts to reduce overall reporting
5-6 requirements;
5-7 (15) a list of each school district that is not in
5-8 compliance with state special education requirements, including:
5-9 (A) the period for which the district has not
5-10 been in compliance;
5-11 (B) the manner in which the agency considered
5-12 the district's failure to comply in determining the district's
5-13 accreditation status; and
5-14 (C) an explanation of the actions taken by the
5-15 commissioner to ensure compliance and an evaluation of the results
5-16 of those actions; and
5-17 (16) any additional information considered important
5-18 by the commissioner or the State Board of Education.
5-19 SECTION 4. Subdivisions (2) and (3), Subsection (g), Section
5-20 42.201, Education Code, are amended to read as follows:
5-21 (2) "Administrative costs" are defined as operating
5-22 expenses made from funds other than federal funds associated with
5-23 managing, planning, directing, coordinating, and evaluating a
5-24 school district in accordance with Accounting function codes
5-25 [functions] 21 -- Instructional Leadership, and 41 -- General
5-26 Administration, as described in the Financial Accountability
6-1 Resource guide, Bulletin 679, Module 1: Financial Accounting and
6-2 Reporting, First Edition, published by the Texas Education Agency.
6-3 (3) "Instructional costs" are defined as operating
6-4 expenses made from funds other than federal funds associated with
6-5 teacher-student instruction in accordance with Accounting function
6-6 codes [functions] 11 -- Instruction, 12 -- Instructional Resources
6-7 and Media Services, 13 -- Curriculum Development and Instructional
6-8 Staff Development, and 31 -- Guidance and Counseling Services, as
6-9 described in the Financial Accountability Resource guide, Bulletin
6-10 679, Module 1: Financial Accounting and Reporting, First Edition,
6-11 published by the Texas Education Agency.
6-12 SECTION 5. This Act takes effect September 1, 2001.