Part 2.
TEXAS EDUCATION AGENCY
Chapter 61.
SCHOOL DISTRICTS
Subchapter AA. COMMISSIONER'S RULES ON SCHOOL FINANCE
1.
COUNTY EDUCATION DISTRICTS
19 TAC §61.1001
The Texas Education Agency (TEA) adopts the repeal of §61.1001,
concerning county education districts (CEDs), without changes to the proposed
text as published in the November 7, 2003, issue of the
Texas Register
(28 TexReg 9664) and will not be republished. The section
establishes provisions relating to the management of the assets, liabilities,
and records of the former CEDs. The adopted repeal reflects recent legislative
changes relating to CEDs in accordance with Texas Tax Code, §33.09, amended
by House Bill (HB) 195, 78th Texas Legislature, 2003.
County education districts (CEDs) were formed by legislative action in
1991 and subsequently abolished in 1993. CEDs levied and collected taxes during
the 1991-1992 and 1992-1993 school years. The assets, liabilities, and records
of the former CEDs were assigned to successors-in-interest, agents who were
responsible for the collection and distribution of delinquent taxes and related
penalties.
Through 19 TAC §61.1001, adopted to be effective September 1993, the
commissioner exercised rulemaking authority over the management of the assets,
liabilities, and records of the CEDs by the successors-in-interest. HB 195,
78th Texas Legislature, 2003, abolishes the successors-in-interest and consequently,
the commissioner's authority for rulemaking. The adopted repeal of this rule
implements this legislative change.
No comments were received regarding adoption of the repeal.
The repeal is adopted under the Texas Tax Code, §33.09,
which abolishes the successors-in-interest and consequently, the commissioner's
authority for rulemaking in this area.
The repeal implements the Texas Tax Code, §33.09.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 2, 2004.
TRD-200400644
Cristina De La Fuente-Valadez
Director, Policy Coordination
Texas Education Agency
Effective date: February 22, 2004
Proposal publication date: November 7, 2003
For further information, please call: (512) 475-1497
19 TAC §61.1016
The Texas Education Agency (TEA) adopts new §61.1016,
concerning school finance, with changes to the proposed text as published
in the November 7, 2003, issue of the
Texas Register
(28 TexReg 9665). The new section specifies the delivery of funds
to school districts specifically authorized in the General Appropriations
Act, House Bill 1, Rider 82, 78th Texas Legislature, 2003. The rider further
specifies that this rule is subject to prior approval by the Governor and
the Legislative Budget Board.
The 78th Texas Legislature, 2003, authorized additional funding to school
districts and charter schools in the amount of $110 per student in weighted
average daily attendance. The rider directs the Texas Education Agency to
adopt rules as necessary to carry out this provision.
Adopted new 19 TAC §61.1016 establishes general provisions, provides
calculation instructions, describes payment and reconciliation processes,
and explains adjustment computations relating to the delivery of the additional
funding. This rule was developed in consultation with the Office of the Governor
and the Legislative Budget Board.
In response to public comment, the following change was made to 19 TAC §61.1016
since published as proposed. Additional language was added to subsection (d)
in order to clarify the computation of additional state aid to be received
by districts that are not entitled to receive state aid from the Foundation
School Fund in Tier 1.
The following comment was received regarding adoption of the new section.
Comment. An employee of the Region 13 Education Service Center noted that
the proposed rule language did not clearly indicate how the computation of
gain would affect the additional state aid for districts that have a change
in the amount of local taxes recaptured under Texas Education Code, Chapter
41, that results from a change in the per capita allocation of the Available
School Fund.
Agency response. The agency agrees with the comment and has added language
to subsection (d) to clarify this computation.
The new section is adopted under the General Appropriations Act,
House Bill 1, Rider 82, 78th Texas Legislature, 2003, which authorizes the
Texas Education Agency to develop and promulgate rules as necessary to carry
out the delivery of funds specifically authorized in Rider 82.
The new section implements the General Appropriations Act, House Bill 1,
Rider 82, 78th Texas Legislature, 2003.
§61.1016.Delivery of Funds per House Bill 1, Rider 82, 2003.
(a)
General provisions. For the 2003-2004 and 2004-2005 school
years, each school district and open- enrollment charter school is entitled
to an additional $110 per student in weighted average daily attendance as
authorized by the General Appropriations Act, House Bill 1, Rider 82, 78th
Texas Legislature, 2003. Only those school districts that are authorized to
participate in the full range of Tier 1 allotments under Texas Education Code
(TEC), Chapter 42, and open-enrollment charter schools established under TEC,
Chapter 12, are eligible to receive this funding. A school district required
to take an action under TEC, Chapter 41, is eligible to receive the $110 per
student in weighted average daily attendance, subject to the adjustment in
subsection (d) of this section.
(b)
Calculation. The amount to which each eligible school district
or open-enrollment charter school is entitled shall be based on the final
weighted average daily attendance of those students actually educated by the
entity for the respective school years. An estimate of the weighted average
daily attendance shall be used for purposes of the initial calculation.
(c)
Payment and reconciliation. Payment of the estimated amount
shall be made in conjunction with other regularly scheduled state aid payments
from the Foundation School Fund solely as an administrative convenience, and
is not considered part of the general state aid calculation under the formulas
for state aid in TEC, Chapters 42 or 46. Upon final determination of the amount
earned for the 2003-2004 school year, the 2004-2005 amount shall be increased
or reduced for any underpayment or overpayment from the preceding school year.
Upon final determination of the amount earned for the 2004-2005 school year,
and pending any future legislative action that would affect it, the 2005-2006
Foundation School Program entitlement for the school district or open-enrollment
charter school shall be increased or reduced for the amount overpaid or underpaid
for the 2004-2005 school year.
(d)
Adjustment. For districts that are not entitled to state
aid from the Foundation School Fund in Tier 1 as computed according to TEC, §42.253(c),
the total amount of funding provided under Rider 82 is subject to reduction
for the increase in the amount of funding received from the Available School
Fund caused by the adoption of amendments to the Texas Constitution, Article
VII, §5, at the election held September 13, 2003. The Texas Education
Agency shall provide a computation of the additional revenue derived from
the constitutional amendment to each affected district. The amount of the
reduction shall be equal to the difference between the payment from the Available
School Fund before and after the effects of the constitutional amendment,
less any increase in recapture payment under TEC, §41.002(e), that may
arise as a result of the increase in revenue from the Available School Fund.
In no case shall the adjustment result in a payment for Rider 82 purposes
higher than $110 per student in weighted average daily attendance.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 2, 2004.
TRD-200400645
Cristina De La Fuente-Valadez
Director, Policy Coordination
Texas Education Agency
Effective date: February 22, 2004
Proposal publication date: November 7, 2003
For further information, please call: (512) 475-1497
Subchapter CC. COMMISSIONER'S RULES ON CREDITABLE YEARS OF SERVICE
Subchapter AA. COMMISSIONER'S RULES ON SCHOOL FINANCE
Chapter 153.
SCHOOL DISTRICT PERSONNEL