78R5674 CAS-D
By: Shapiro S.B. No. 683
A BILL TO BE ENTITLED
AN ACT
relating to annual audit of school district dropout records.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 39.055(a), (d), and (e), Education
Code, are amended to read as follows:
(a) The board of trustees of each school district shall have
the district's dropout records audited annually at district expense
by a person [public accountant or certified public accountant] who:
(1) [is certified or registered, as appropriate, and
licensed under Chapter 901, Occupations Code;
[(2)] has successfully completed training approved
[provided] by the agency in auditing school dropout records; and
(2) [(3)] is not an employee of the district.
(d) The district shall submit a copy of the report of the
audit of dropout records, approved by the district's board of
trustees, to the agency. If the board of trustees declines or
refuses to approve the report, the board shall file with the agency
a copy of the report with the board's statement giving detailed
reasons for not approving the report. The district must submit a
copy of the report and any statement required by this subsection not
later than the 150th [90th] day after the last day permissible for
resubmission of information required under Section 42.006.
(e) The agency shall review each report of an audit of
dropout records. The commissioner shall notify the board of
trustees of a school district of any objection the commissioner has
to the district's report, any violation of [sound accounting
practices or of] a law or rule revealed by the report, or any
recommendation by the commissioner concerning the report. If the
report reflects that a penal law has been violated, the
commissioner shall notify the county attorney, district attorney,
or criminal district attorney, as appropriate, and the attorney
general. The commissioner is entitled to access to all district
records the commissioner considers necessary or appropriate for the
review, analysis, or approval of a report.
SECTION 2. This Act takes effect September 1, 2003.