80R15785 ESH-D

By: Zedler, et al. H.B. No. 2560

Substitute the following for H.B. No. 2560:

By: Branch C.S.H.B. No. 2560

A BILL TO BE ENTITLED

AN ACT

relating to the availability of certain school district financial information on districts' Internet websites.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter A, Chapter 44, Education Code, is amended by adding Sections 44.0031 through 44.0033 to read as follows:

Sec. 44.0031. ELECTRONIC CHECKING ACCOUNT TRANSACTION REGISTER. (a) A school district shall maintain the transaction register for the district's checking account in a searchable electronic spreadsheet format, such as a portable document format (PDF) or similar file type, in which the transaction register is readily available for purposes of Subsections (d), (e), and (f). Except as provided by Subsection (b) or (c), the electronic checking account transaction register must include for each check written from a district checking account:

(1) the transaction amount;

(2) the check number;

(3) the name of the payee;

(4) a detailed statement of the purpose of the expenditure for which the check was written;

(5) if applicable, a detailed explanation of any legal fees for which the check was written; and

(6) the function code assigned to the expenditure for the purpose of meeting state reporting requirements.

(a-1) Notwithstanding Subsection (a), beginning September 1, 2007, a school district's electronic checking account transaction register must contain the information required by Subsections (a)(1) through (3) for each check dated on or after August 1, 2007. Notwithstanding Subsection (a), beginning September 1, 2008, a district's electronic checking account transaction register must contain the information required by Subsections (a)(1) through (5) for each check dated on or after August 1, 2008. Beginning September 1, 2009, a district's electronic checking account transaction register must contain the information required by Subsections (a)(1) through (6) for each check dated on or after August 1, 2009. This subsection expires October 1, 2009.

(b) A school district may not include in the district's electronic checking account transaction register a check issued to a district employee in payment of:

(1) salary, wages, or an employment stipend; or

(2) a workers' compensation income benefit, medical benefit, death benefit, or burial benefit that is issued by a school district operating as a self-insurer under Chapter 504, Labor Code.

(c) This section does not apply to a checking account maintained by a school district or school campus solely for a student activity fund.

(d) A school district shall prominently post the electronic checking account transaction register at all times on the district's Internet website for viewing and downloading by interested persons.

(e) A school district shall post on the district's Internet website, with the checking account transaction register, an explanation of each function code that, as determined by the State Board of Education, relates to a direct instructional expenditure.

(e-1) Subsection (e) applies beginning September 1, 2009. This subsection expires October 1, 2009.

(f) A school district shall share data from the electronic checking account transaction register with any interested person who requests the data.

(g) A school district shall:

(1) update the electronic checking account transaction register at least once each month, not later than the 30th day after the closing date of the most recent monthly statement for the checking account; and

(2) maintain each transaction or listing in the electronic checking account transaction register on the district's Internet website until the second anniversary of the date of the transaction or listing.

Sec. 44.0032. POSTING OF DISTRICT CREDIT CARD STATEMENTS. (a) A school district shall post on the district's Internet website a copy of each monthly statement for a credit card issued to:

(1) the district; or

(2) a district officer or employee for use in connection with district business.

(b) Before posting a credit card statement as required by Subsection (a), a school district shall remove or obliterate the credit card number.

(c) A school district shall:

(1) post each credit card statement not later than the 30th day after the first date the district pays any portion of the balance due shown on the statement; and

(2) maintain a credit card statement on the district's Internet website until the second anniversary of the end of the billing period the statement covers.

(d) A school district shall post on the district's Internet website the first monthly credit card statement the district receives that covers a billing period that ends after August 1, 2007. This subsection expires December 1, 2007.

Sec. 44.0033. POSTING OF DISTRICT EMPLOYEE COMPENSATION INFORMATION. (a) In this section, "compensation" means salaries, wages, and employment stipends.

(b) Not later than the first instructional day of each school year, a school district shall post on the district's Internet website a listing of the total amounts budgeted for district employees' compensation for the school year, grouped by the following categories of employees:

(1) prekindergarten and kindergarten teachers;

(2) elementary school teachers;

(3) secondary school teachers;

(4) special education teachers;

(5) educational supervisors;

(6) counselors;

(7) educational diagnosticians;

(8) librarians;

(9) nurses and physicians;

(10) therapists;

(11) psychologists and associate psychologists;

(12) educational support personnel other than those listed in Subdivisions (5) through (11);

(13) administrative or instructional officers;

(14) principals;

(15) assistant principals;

(16) superintendents;

(17) assistant superintendents;

(18) educational aides; and

(19) all other employees.

(c) For each category of employees under Subsection (b), the district shall post:

(1) the number of full-time employees; and

(2) the average compensation.

(d) A school district shall post with the salary information required by this section the function codes assigned to each category of district employees for the purpose of meeting state reporting requirements.

(d-1) Subsection (d) applies beginning with the 2009-2010 school year. This subsection expires October 1, 2009.

(e) A school district shall maintain the employee compensation information for a school year on the district's Internet website until the district posts the information for the following school year.

SECTION 2. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2007.