TITLE 19.EDUCATION

Part 2. TEXAS EDUCATION AGENCY

Chapter 62. COMMISSIONER'S RULES CONCERNING THE EQUALIZED WEALTH LEVEL

19 TAC §62.1071

The Texas Education Agency (TEA) proposes an amendment to §62.1071, concerning the administration of wealth equalization. The section addresses wealth equalization provisions relating to identification, alternative calculation of wealth, actions and costs to equalize wealth, administrative requirements, noncompliance, excellence exemption, and property value decline. The proposed amendment would exercise an option under Texas Education Code (TEC), Chapter 41, Subchapter E, relating to education of nonresident students.

Questions raised concerning the benefits that may accrue to a district that may exercise an option under TEC, Chapter 41, warrant clarification of policies and adoption of those permissible actions in rule form. The effect of the proposed amendment to 19 TAC §62.1071 would be to express clear requirements for the satisfactory use of this option for reduction in taxable wealth per student. A school district that exercises an option must conform to certain requirements that will limit the benefits available to the district, as well as require the disclosure of any other relevant financial transactions between parties.

Proposed language in subsection (d)(1) provides clarification of provisions relating to districts purchasing attendance credits in accordance with TEC, Chapter 41, Subchapter D.

Proposed language in subsection (d)(2) provides clarification of provisions relating to districts paying to educate nonresident students from a partner district in accordance with TEC, Chapter 41, Subchapter E. The amendment places into rule provisions relating to discounts that have been previously described in the wealth equalization handbook.

Proposed language in subsection (e) places into rule administrative requirements that have been previously described in the wealth equalization handbook.

Joe Wisnoski, assistant commissioner for school finance and fiscal analysis, has determined that for the first five-year period the amendment is in effect there will be no fiscal implications for state and local government as a result of enforcing or administering the amendment.

Mr. Wisnoski has determined that for each year of the first five years the amendment is in effect the public benefit anticipated as a result of enforcing the section will be a clear statement in rule form of the acceptable practices between school districts relative to the administration of TEC, Chapter 41. Currently, permissible actions are partially incorporated into language of agreements between school districts. Placement of these provisions in the Texas Administrative Code makes application to all agreements clear and clarifies the responsibilities of each party. There will not be an effect on small businesses. There is no anticipated economic cost to persons who are required to comply with the proposed amendment.

Comments on the proposal may be submitted to Cristina De La Fuente-Valadez, Accountability Reporting and Research, 1701 North Congress Avenue, Austin, Texas 78701, (512) 463-9701. Comments may also be submitted electronically to rules@tea.state.tx.us or faxed to (512) 475-3499. All requests for a public hearing on the proposed amendment submitted under the Administrative Procedure Act must be received by the commissioner of education not more than 15 calendar days after notice of the proposal has been published in the Texas Register .

The amendment is proposed under the Texas Education Code (TEC), §41.006, which authorizes the commissioner of education to adopt rules necessary for the implementation of TEC, Chapter 41, Equalized Wealth Level.

The amendment implements the Texas Education Code, §41.006.

§62.1071.Administration of Wealth Equalization.

(a)-(c) (No change.)

(d) Costs to equalize wealth. For each year in which one or more options to equalize wealth is exercised, the commissioner determines the cost and the associated cycle.

(1) Districts purchasing attendance credits from the state in accordance with TEC, Chapter 41, Subchapter D (Option 3), may obtain a discount in the form of an early agreement credit in accordance with TEC, §41.098. The discount is limited to 4.0% of the computed cost of Option 3 before any discounts are applied or $80 multiplied by the number of WADA purchased, whichever is less. To qualify, the district subject to the provisions of TEC, Chapter 41, must submit a signed Option 3 agreement to the TEA with a postmark on or before September 1 of the applicable year.

(2) Districts paying to educate nonresident students from a partner district in accordance with TEC, Chapter 41, Subchapter E (Option 4), may obtain a discount in the form of an efficiency credit in accordance with TEC, §41.121. [ Such discounts may be obtained for certain programs approved by the commissioner and described in the wealth equalization handbook published yearly by the commissioner. ] The discount is limited to 5.0% of the computed cost of Option 4 before any discounts are applied or $100 multiplied by the district's WADA for TEC, Chapter 41, whichever is less. Such discounts may be obtained for the following programs approved by the commissioner.

(A) The partner agrees to use at least 50% of the gain from the sale of WADA for a 30-day extended year program for all eligible kindergarten through Grade 8 students for the school year in accordance with TEC, §29.082.

(B) The partner agrees to use at least 50% of the gain from the sale of WADA for enhancement of an existing alternative education program for behavior management for all eligible students for the school year in accordance with TEC, §37.008. The funds used must be in excess of amounts expended for the basic operation of the program pursuant to TEC, §37.008(g).

(C) The partner agrees to use at least 50% of the gain from the sale of WADA for a juvenile justice alternative education program for the school year in accordance with TEC, §37.011. The expenditures for this program must be used to pay for additional costs not funded by member districts pursuant to TEC, §37.012.

(D) The partner agrees to use at least 50% of the gain from the sale of WADA for a combined program of at least two of the following programs for the school year: extended year, alternative education (enhancement of), and juvenile justice alternative education. Each of the programs must meet the corresponding requirements described in subparagraphs (A)-(C) of this paragraph.

(E) The partner agrees to use at least some portion of the gain from the sale of WADA for combined programs plus any remaining funds for instructional technology. Any of the three following programs apply, singly or in any combination, for the school year: extended year, alternative education, and juvenile justice alternative education. Each of the programs must meet the corresponding requirements described in subparagraphs (A)-(D) of this paragraph. In addition to the funds committed to any one or combination of the programs described in subparagraphs (A)-(D), all of the remaining gain must be used for instructional technology.

(F) The partner agrees to use all of the gain from the sale of WADA for instructional technology. That technology may involve computer networking of instruction among or between its campuses and/or from the district or its campuses to an education service center (ESC), other Internet service provider (ISP), or local telephone company point of presence (teleco POP). A portion of the gain may be sent to the ESC, ISP, or teleco POP, as long as the funds are expended for connecting such services. A portion of the gain may be sent to the ESC for instructional technology purposes that include the services described in clauses (i)-(iv) of this subparagraph. If any of the gain is expended in this manner, the district subject to the provisions of TEC, Chapter 41, may not obtain free or reduced-price instructional technology services from the service provider. Annual charges to the district subject to the provisions of TEC, Chapter 41, must be equal to at least the amount paid by the partner to the service provider for the year for equivalent services. If this option is exercised, the executive director of the entity must sign the contract agreement. Instructional technology purposes for which a portion of the gain may be sent to the ESC include:

(i) the expansion and/or upgrade of networks, labs, classroom applications, and related telecommunications systems;

(ii) the integration of technology into the teaching/learning process;

(iii) the acquisition and distribution of Internet services; or

(iv) the implementation and/or expansion of distance learning or other innovative programs.

(G) The partner agrees to use at least 50% of the gain from the sale of WADA for an innovative education program. The gain on the sale of WADA may not be used for general capital outlay unrelated to improving student performance. The commissioner retains full discretion to approve or reject the proposed educational program for this purpose.

(H) Each partner agrees to use 100% of the gain from the sale of WADA to participate in a technology consortium in accordance with the provisions of TEC, §41.099. At least three partner districts must be members of the consortium. The district subject to the provisions of TEC, Chapter 41, may be a member of the consortium but must pay at market value for all services received. Market value is determined by the consortium, subject to review by the TEA division responsible for financial audits and the requirements of paragraph (3) of this subsection. Partner districts must reside, at least in part, in a county or counties with a population of less than 40,000. The technology consortium form of Option 4 must be combined with Option 3, the purchase of attendance credits from the state, in order to enable the district subject to the provisions of TEC, Chapter 41, to retain its "hold harmless" status. The gain resulting from the sale of WADA (for all partners combined) must be limited to 10% of the cost of buying WADA of the district subject to the provisions of TEC, Chapter 41.

(3) To the extent that a district subject to the provisions of TEC, Chapter 41, exercising Option 4 receives any service or product from an entity that receives a portion of the gain from an Option 4 arrangement, the price paid for the service or product must be at fair market value. For the purposes of this requirement, fair market value is defined as the price that would be paid by any other party had the gain from the Option 4 arrangement not been applied to reduce the cost.

(4) Each district subject to the provisions of TEC, Chapter 41, that exercises Option 4 must disclose to the commissioner any other contractual or financial arrangement between the district and its partner(s) or between the district and any other entity that directly benefits from the distribution of the gain. Any business transaction between the district subject to the provisions of TEC, Chapter 41, and other entities must be at a fair market price. A district subject to the provisions of TEC, Chapter 41, must be prepared to document that any product or service it provides as part of a financial arrangement with its partners has an open marketplace that can establish a fair market price, for example, through previous sales of the product or service to unrelated parties. A district subject to the provisions of TEC, Chapter 41, may not demand or negotiate a discounted purchase price from a partner district or other related entity for products or services provided to the district subject to the provisions of TEC, Chapter 41, that results in a lower price than would be paid by an unrelated party. A district subject to the provisions of TEC, Chapter 41, may not make an Option 4 partnership agreement subject to any separate financial agreement between the districts that is not contained in the TEC, Chapter 41, agreement.

(5) [ (3) ] For Options 3 and 4, the projected cost estimate provided by the commissioner to the district by February of the year serves as the basis for initial payments made to the state and/or partner(s). For Option 4, payments to the partner(s) must be made between February and August of the year but otherwise may adhere to a mutually acceptable schedule.

(6) [ (4) ] Unless a school district adopts the alternative method for calculating wealth per WADA in accordance with subsection (b) of this section, a school district subject to the provisions of wealth equalization that pays tuition to another district to educate its students may apply the cost of the tuition toward the cost of the option chosen to reduce wealth. The credit amount per student cannot be greater than the district's cost per WADA. Written documentation must be provided to the commissioner to verify the total tuition paid and the amount per student. The maximum tuition amount that may be charged by the receiving district and the state aid reduction as a result of the tuition charge is described in §61.1012 of this title (relating to Contracts and Tuition for Education Outside District).

(7) [ (5) ] For each school district subject to the provisions of wealth equalization, transitional state aid for professional staff salaries is computed in accordance with §105.1012 of this title (relating to Additional State Aid for Professional Staff Salaries). Any amount earned by a district is deducted as a credit against the amount owed to equalize wealth. If a credit exceeds an amount owed, the difference is paid to the district. An initial payment will be made as soon as the TEA has estimated an assistance amount. A final settle-up will be made during September of the following year.

(8) [ (6) ] Initially, the cost to equalize wealth is projected by the commissioner based on estimates of the district's WADA for TEC, Chapter 41, and expected tax collections. For districts exercising Option 3 or 4, the cost estimate may be updated by the commissioner periodically throughout the year.

(9) [ (7) ] For Options 3 and 4, the projected cost estimate provided by the commissioner to the district by February of the year serves as the basis for initial payments made to the state and/or partner(s). For Option 4, payments to the partner(s) must be made between February and August of the year but otherwise may adhere to a mutually acceptable schedule.

(10) [ (8) ] For Options 3 and 4, the final cost to equalize wealth is determined by the commissioner when audited tax collections and data elements for the calculation of WADA for TEC, Chapter 41, are final and available, after the close of business for the school year. The calculation of WADA for TEC, Chapter 41, incorporates final values for WADA for TEC, Chapter 42, and, when applicable, current-year data for the number of student transfers. The final WADA for TEC, Chapter 42, is based, in part, on attendance data submitted at year-end through the Public Education Information Management System (PEIMS). When applicable, student transfer data are obtained from the PEIMS fall submission. When applicable, final values for WADA for TEC, Chapter 42, and current-year fall PEIMS data for enrollment are used in the WADA-to-enrollment ratio that is applied to the number of transfers to calculate a corresponding WADA.

(11) [ (9) ] When final costs for the fiscal year are determined for Options 3 and 4, the payments are compared to the final cost. Districts that have not sufficiently reduced wealth must remedy the shortfall in accordance with the directives of the commissioner before the end of that fiscal year. Districts that have overpaid in the process of reducing their wealth level will receive either appropriate refunds from the state and/or partner district(s) or credits against future costs.

(e) Administrative requirements. Districts taking action to equalize wealth must abide by all fiscal, procedural, and administrative requirements [ published yearly by the commissioner in a wealth equalization handbook including adherence to any adopted schedule and to the submission of forms and contracts ].

(1) Unless other definitive action (such as submission of a contract) has already been taken by a district subject to the provisions of TEC, Chapter 41, the district must inform the TEA in writing of intended actions to equalize wealth. A "letter of intent" must be postmarked (or have some other postal carrier verification of date mailed) by September 1 of the applicable year.

(2) Pursuant to TEC, Chapter 41, Subchapters D and E, any contract submitted for Option 3 or 4 must be submitted to the TEA by certified mail through the U.S. Postal Service or other common postal carrier.

(3) Option 3 contracts must be postmarked by September 1 of each year in order to qualify for the early agreement credit. Option 4 [ contracts ] and [ any ] Option 3 contracts not incorporating efficiency credits or early agreement credits [ the discount ] must be postmarked by November 15. [ a date specified in a schedule published each year by the commissioner in the wealth equalization handbook. ] Option 4 contracts seeking efficiency credits must be postmarked by December 20.

(4) All contractual arrangements must be approved yearly by the commissioner, regardless of continuing or long-term arrangements between contracting parties.

(5) Contracts and forms submitted to the TEA that require signatures must be originals.

(6) All written correspondence pertaining to TEC, Chapter 41, including contracts and data forms, must be sent to the TEA division responsible for state funding. [ an address published yearly by the commissioner in the wealth equalization handbook. ]

(f)-(h) (No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on June 24, 2002.

TRD-200203940

Cristina De La Fuente-Valadez

Manager, Policy Planning

Texas Education Agency

Earliest possible date of adoption: August 4, 2002

For further information, please call: (512) 463-9701