Texas Administrative Code
Title 19 - EDUCATION
Part 2 - TEXAS EDUCATION AGENCY
Chapter 109 - BUDGETING, ACCOUNTING, AND AUDITING
Subchapter AA - COMMISSIONER'S RULES CONCERNING FINANCIAL ACCOUNTABILITY
Section 109.1001 - Financial Accountability Ratings
Universal Citation: 19 TX Admin Code § 109.1001
Current through Reg. 50, No. 13; March 28, 2025
(a) The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise.
(1) Annual Financial Report (AFR)--The
audited annual report required by the Texas Education Code (TEC), §44.008,
that is due to the Texas Education Agency (TEA) by no later than 150 days after
the close of a school district's or an open-enrollment charter school's fiscal
year.
(2) Ceiling indicator--An
upper limit (the maximum score) at which a score from a standard limit of a
specific indicator will result regardless of overall points.
(3) Debt--An amount of money owed to a
person, bank, company, or other organization.
(4) Electronic submission--The TEA electronic
data feed format required for use by school districts, open-enrollment charter
schools, and regional education service centers (ESCs).
(5) Financial Integrity Rating System of
Texas (FIRST)--The financial accountability rating system administered by the
TEA in accordance with the TEC, §
39.082 and §
39.085. The system
provides additional transparency to public education finance and meaningful
financial oversight and improvement for school districts (School FIRST) and
open-enrollment charter schools and charter schools operated by a public
institution of higher education under TEC, Chapter 12, Subchapters D and E
(Charter FIRST).
(6) Fiscal
year--The fiscal year of a school district or an open-enrollment charter
school, which begins on July 1 or September 1 of each year, as determined by
the board of trustees of the district or the governing body of the charter
holder in accordance with the TEC, §
44.0011.
(7) Foundation School Program (FSP)--The
program established under the TEC, Chapters 41, 42, and 46, or any successor
program of state-appropriated funding for school districts in this
state.
(8) Open-enrollment charter
school--A charter school authorized by the commissioner of education under TEC,
Chapter 12, Subchapter D.
(9)
Public institution of higher education (IHE)--A public college or university
eligible to operate a school district; an open-enrollment charter school; or a
TEC, Chapter 12, Subchapter E, charter school authorized by the
commissioner.
(10) Summary of
Finances (SOF) report--The document of record for FSP allocations. An SOF
report is produced for each school district and open-enrollment charter school
by the TEA division responsible for state funding that describes the school
district's or open-enrollment charter school's funding elements and FSP state
aid.
(11) Texas Student Data System
Public Education Information Management System (TSDS PEIMS)--The system that
school districts and open-enrollment charter schools use to load, validate, and
submit their data to the TEA.
(12)
Warrant hold--The process by which state payments issued to payees indebted to
the state, or payees with a tax delinquency, are held by the Texas Comptroller
of Public Accounts until the debt is satisfied in accordance with the Texas
Government Code, §
403.055.
(b) The TEA will assign a financial accountability rating to each school district, open-enrollment charter school, and charter school operated by a public IHE under TEC, Chapter 12, Subchapters D and E, as required by the TEC, § 39.082.
(c) The commissioner will evaluate the rating system every three years as required by the TEC, § 39.082, and may modify the system in order to improve the effectiveness of the rating system. If the rating system has been modified, the TEA will communicate changes to ratings criteria and their effective dates to school districts, open-enrollment charter schools, and charter schools operated by public IHEs.
(d) The TEA will use the following sources of data in calculating the financial accountability indicators for school districts, open-enrollment charter schools, and charter schools operated by public IHEs.
(1) AFR. For each school
district, open-enrollment charter school, and charter school operated by a
public IHE, the TEA will use audited financial data in the district's or
charter's AFR. The AFR, submitted as an electronic submission through the TEA
website, must include data required in the Financial Accountability System
Resource Guide (FASRG) adopted under §
109.41 of this title (relating to
Financial Accountability System Resource Guide).
(2) TSDS PEIMS. The TEA will use TSDS PEIMS
data submitted by the school district, open-enrollment charter school, or
charter school operated by a public IHE in the calculation of the financial
accountability indicators.
(3)
Warrant holds. The TEA will use warrant holds as reported by the Texas
Comptroller of Public Accounts in the calculation of the financial
accountability indicators.
(4) FSP.
The TEA will use the average daily attendance (ADA) information used for FSP
funding purposes for the school district, open-enrollment charter school, or
charter school operated by a public IHE in the calculation of the financial
accountability indicators.
(e) The TEA will base the financial accountability rating of a school district on its overall performance on the financial measurements, ratios, and other indicators established by the commissioner, as shown in the figures provided in this subsection. Financial accountability ratings for a rating year are based on the data from the immediate prior fiscal year.
(1) The financial
accountability rating indicators for rating year 2014-2015 are based on fiscal
year 2014 financial data and are provided in the figure in this paragraph
entitled "School FIRST - Rating Worksheet Dated August 2015 for rating year
2014-2015."
Figure: 19 TAC § 109.1001(e)(1)
(2) The
financial accountability rating indicators for rating year 2015-2016 are based
on fiscal year 2015 financial data and are provided in the figure in this
paragraph entitled "School FIRST - Rating Worksheet Dated August 2015 for
rating year 2015-2016."
Figure: 19 TAC § 109.1001(e)(2)
(3) The
financial accountability rating indicators for rating year 2016-2017 are based
on fiscal year 2016 financial data and are provided in the figure in this
paragraph entitled "School FIRST - Rating Worksheet Dated December 2016 for
rating year 2016-2017."
Figure: 19 TAC § 109.1001(e)(3)
(4) The
financial accountability rating indicators for rating years 2017-2018,
2018-2019, and 2019-2020 are based on financial data from fiscal years 2017,
2018, and 2019, respectively, and are provided in the figure in this paragraph
entitled "School FIRST - Rating Worksheet Dated April 2020 for rating years
2017-2018 through 2019-2020." The financial accountability rating indicators
for rating years 2017-2018, 2018-2019, and 2019-2020 will use the same
calculations and scoring method provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(e)(4)
(5) The
financial accountability rating indicators for rating year 2020-2021 are based
on fiscal year 2020 financial data and are provided in the figure in this
paragraph entitled "School FIRST - Rating Worksheet Dated October 2021 for
rating year 2020-2021." The financial accountability rating indicators for
rating years after 2020-2021 will use the same calculations and scoring method
provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(e)(5)
(6) The
financial accountability rating indicators for rating year 2021-2022 are based
on fiscal year 2021 financial data and are provided in the figure in this
paragraph entitled "School FIRST - Rating Worksheet Dated October 2021 for
rating year 2021-2022." The financial accountability rating indicators for
rating years after 2021-2022 will use the same calculations and scoring method
provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(e)(6)
(7) The
financial accountability rating indicators for rating year 2022-2023 are based
on fiscal year 2022 financial data and are provided in the figure in this
paragraph entitled "School FIRST - Rating Worksheet Dated June 2023 for rating
year 2022-2023." The financial accountability rating indicators for rating
years after 2022-2023 will use the same calculations and scoring method
provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(e)(7)
(8) The
financial accountability rating indicators for rating year 2023-2024 are based
on fiscal year 2023 financial data and are provided in the figure in this
paragraph entitled "School FIRST - Rating Worksheet Dated June 2024 for Rating
Years 2023-2024+." The financial accountability rating indicators for rating
years after 2023-2024 will use the same calculations and scoring method
provided in the figure in this paragraph.
(9) The
financial accountability rating indicators for rating year 2025-2026 are based
on fiscal year 2025 financial data and are provided in the figure in this
paragraph entitled "School FIRST - Rating Worksheet Dated June 2024 for Rating
Years 2025-2026+." The financial accountability rating indicators for rating
years after 2025-2026 will use the same calculations and scoring method
provided in the figure in this paragraph.
(10) The
specific calculations and scoring methods used in the financial accountability
rating worksheets for school districts for rating years prior to 2014-2015
remain in effect for all purposes with respect to those rating years.
(f) The TEA will base the financial accountability rating of an open-enrollment charter school on its overall performance on the financial measurements, ratios, and other indicators established by the commissioner, as shown in the figures provided in this subsection. Financial accountability ratings for a rating year are based on the data from the immediate prior fiscal year.
(1)
The financial accountability rating indicators for rating year 2014-2015 are
based on fiscal year 2014 financial data and are provided in the figure in this
paragraph entitled "Charter FIRST - Rating Worksheet Dated August 2015 for
rating year 2014-2015."
Figure: 19 TAC § 109.1001(f)(1)
(2) The
financial accountability rating indicators for rating year 2015-2016 are based
on fiscal year 2015 financial data and are provided in the figure in this
paragraph entitled "Charter FIRST - Rating Worksheet Dated August 2015 for
rating year 2015-2016."
Figure: 19 TAC § 109.1001(f)(2)
(3) The financial
accountability rating indicators for rating year 2016-2017 are based on fiscal
year 2016 financial data and are provided in the figure in this paragraph
entitled "Charter FIRST - Rating Worksheet Dated August 2015 for rating year
2016-2017."
Figure: 19 TAC § 109.1001(f)(3)
(4) The
financial accountability rating indicators for rating years 2017-2018,
2018-2019, and 2019-2020 are based on financial data from fiscal years 2017,
2018, and 2019, respectively, and are provided in the figure in this paragraph
entitled "Charter FIRST - Rating Worksheet Dated April 2020 for rating year
2017-2018." The financial accountability rating indicators for rating years
2017-2018, 2018-2019, and 2019-2020 will use the same calculations and scoring
method provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(f)(4)
(5) The financial
accountability rating indicators for rating year 2020-2021 are based on fiscal
year 2020 financial data and are provided in the figure in this paragraph
entitled "Charter FIRST - Rating Worksheet Dated October 2021 for rating year
2020-2021." The financial accountability rating indicators for rating years
after 2020-2021 will use the same calculations and scoring method provided in
the figure in this paragraph.
Figure: 19 TAC § 109.1001(f)(5)
(6) The
financial accountability rating indicators for rating year 2021-2022 are based
on fiscal year 2021 financial data and are provided in the figure in this
paragraph entitled "Charter FIRST - Rating Worksheet Dated October 2021 for
rating year 2021-2022." The financial accountability rating indicators for
rating years after 2021-2022 will use the same calculations and scoring method
provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(f)(6)
(7) The
financial accountability rating indicators for rating year 2022-2023 are based
on fiscal year 2022 financial data and are provided in the figure in this
paragraph entitled "Charter FIRST - Rating Worksheet Dated June 2023 for rating
year 2022-2023." The financial accountability rating indicators for rating
years after 2022-2023 will use the same calculations and scoring method
provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(f)(7)
(8) The
financial accountability rating indicators for rating year 2023-2024 are based
on fiscal year 2022 financial data and are provided in the figure in this
paragraph entitled "Charter FIRST - Rating Worksheet Dated June 2024 for Rating
Years 2023-2024+." The financial accountability rating indicators for rating
years after 2023-2024 will use the same calculations and scoring method
provided in the figure in this paragraph.
(9) The
financial accountability rating indicators for rating year 2025-2026 are based
on fiscal year 2025 financial data and are provided in the figure in this
paragraph entitled "Charter FIRST - Rating Worksheet Dated June 2024 for Rating
Years 2025-2026+." The financial accountability rating indicators for rating
years after 2025-2026 will use the same calculations and scoring method
provided in the figure in this paragraph.
(10) The
specific calculations and scoring methods used in the financial accountability
rating worksheets for open-enrollment charter schools for rating years prior to
2014-2015 remain in effect for all purposes with respect to those rating
years.
(g) The TEA will base the financial accountability rating of a charter school operated by a public IHE on its overall performance on the financial measurements, ratios, and other indicators established by the commissioner, as shown in the figures provided in this subsection. Financial accountability ratings for a rating year are based on the data from the immediate prior fiscal year.
(1) The financial accountability rating
indicators for rating year 2016-2017 are based on fiscal year 2016 financial
data and are provided in the figure in this paragraph entitled "IHE Charter
FIRST - Rating Worksheet Dated June 2019 for rating years 2016-2017 through
2019-2020." The financial accountability rating indicators for rating years
2016-2017 through 2019-2020 will use the same calculations and scoring method
provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(g)(1)
(2) The
financial accountability rating indicators for rating year 2020-2021 are based
on fiscal year 2020 financial data and are provided in the figure in this
paragraph entitled "IHE Charter FIRST - Rating Worksheet Dated June 2019 for
rating year 2020-2021." The financial accountability rating indicators for
rating years after 2020-2021 will use the same calculations and scoring method
provided in the figure in this paragraph.
Figure: 19 TAC § 109.1001(g)(2)
(h) The types of financial accountability ratings that school districts or open-enrollment charter schools may receive for the rating year 2014-2015 are as follows.
(1) P for pass. This rating applies only to
the financial accountability rating for rating year 2014-2015 based on fiscal
year 2014 financial data. In accordance with the procedures established in this
section, a school district or an open-enrollment charter school will receive a
P rating if it scores within the applicable range established by the
commissioner for a P rating.
(2) F
for substandard achievement. This rating applies to the financial
accountability rating for rating year 2014-2015 based on fiscal year 2014
financial data. In accordance with the procedures established in this section,
a school district or an open-enrollment charter school will receive an F rating
if it scores within the applicable range established by the commissioner for an
F rating.
(i) The types of financial accountability ratings that school districts or open-enrollment charter schools may receive for the rating year 2015-2016 and all subsequent rating years are as follows.
(1) A for
superior achievement. Beginning with the financial accountability rating for
rating year 2015-2016 and all subsequent rating years, in accordance with the
procedures established in this section, a school district or an open-enrollment
charter school will receive an A rating if it scores within the applicable
range established by the commissioner for an A rating.
(2) B for above standard achievement.
Beginning with the financial accountability rating for rating year 2015-2016
and all subsequent rating years, in accordance with the procedures established
in this section, a school district or an open-enrollment charter school will
receive a B rating if it scores within the applicable range established by the
commissioner for a B rating.
(3) C
for standard achievement. Beginning with the financial accountability rating
for rating year 2015-2016 and all subsequent rating years, in accordance with
the procedures established in this section, a school district or an
open-enrollment charter school will receive a C rating if it scores within the
applicable range established by the commissioner for a C rating.
(4) F for substandard achievement. Beginning
with the financial accountability rating for rating year 2015-2016 and all
subsequent rating years, in accordance with the procedures established in this
section, a school district or an open-enrollment charter school will receive an
F rating if it scores within the applicable range established by the
commissioner for an F rating.
(5)
No Rating. Beginning with the financial accountability rating for rating year
2016-2017 and all subsequent rating years, in accordance with the procedures
established in this section, a school district receiving territory due to an
annexation order by the commissioner under the TEC, §
13.054, or
consolidation under the TEC, Chapter 49, Subchapter H, will not receive a
rating for two consecutive rating years beginning with the rating year that is
based on financial data from the fiscal year in which the order of annexation
becomes effective. After the second rating year, the receiving district will be
subject to the financial accountability rating system established by the
commissioner in this section.
(j) The types of financial accountability ratings that charter schools operated by public IHEs may receive for the rating year 2016-2017 and all subsequent rating years are as follows.
(1) P for pass. Beginning with the financial
accountability rating for rating year 2016-2017 and all subsequent rating
years, in accordance with the procedures established in this section, a charter
school operated by a public IHE will receive a P rating if it scores within the
applicable range established by the commissioner for a P rating.
(2) F for substandard achievement. Beginning
with the financial accountability rating for rating year 2016-2017 and all
subsequent rating years, in accordance with the procedures established in this
section, a charter school operated by a public IHE will receive an F rating if
it scores within the applicable range established by the commissioner for an F
rating.
(k) The commissioner may lower a financial accountability rating based on the findings of an action conducted under the TEC, Chapter 39 or 39A, or change a financial accountability rating in cases of disaster, flood, extreme weather conditions, fuel curtailment, or another calamity.
(l) A financial accountability rating remains in effect until replaced by a subsequent financial accountability rating.
(m) The TEA will issue a preliminary financial accountability rating to a school district, an open-enrollment charter school, or a charter school operated by a public IHE on or before August 8 of each year. The TEA will base the financial accountability rating for a rating year on the data from the fiscal year preceding the rating year.
(1) The TEA will not delay the issuance
of the preliminary or final rating if a school district, an open-enrollment
charter school, or a charter school operated by a public IHE fails to meet the
statutory deadline under the TEC, §
44.008, for submitting
the AFR. Instead, the school district, open-enrollment charter school, or
charter school operated by a public IHE will receive an F rating for
substandard achievement.
(2) If the
TEA receives an appeal of a preliminary rating, described by subsection (n) of
this section, the TEA will issue a final rating to the school district,
open-enrollment charter school, or charter school operated by a public IHE no
later than 60 days after the deadline for submitting appeals.
(3) If the TEA does not receive an appeal of
a preliminary rating, described by subsection (n) of this section, the
preliminary rating automatically becomes a final rating 31 days after issuance
of the preliminary rating.
(n) A school district, an open-enrollment charter school, or a charter school operated by a public IHE may appeal its preliminary financial accountability rating through the following appeals process.
(1) The TEA division responsible for
financial accountability must receive a written appeal no later than 30 days
after the TEA's release of the preliminary rating. The appeal must include
adequate evidence and additional information that supports the position of the
school district, open-enrollment charter school, or charter school operated by
a public IHE. Appeals received 31 days or more after TEA issues a preliminary
rating will not be considered.
(2)
A data error attributable to the TEA is a basis for an appeal. If a preliminary
rating contains a data error attributable to the TEA, a school district or an
open-enrollment charter school may submit a written appeal requesting a review
of the preliminary rating.
(3) A
school district, an open-enrollment charter school, or a charter school
operated by a public IHE may appeal any other adverse issue it identifies in
the preliminary rating.
(4) The TEA
will only consider appeals that would result in a change of the preliminary
rating.
(5) The TEA division
responsible for financial accountability will select an external review panel
to independently oversee the appeals process.
(6) The TEA division responsible for
financial accountability will submit the information provided by the school
district, open-enrollment charter school, or charter school operated by a
public IHE to the external review panel members for review.
(7) Each external review panel member will
examine the appeal and supporting documentation and will submit his or her
recommendation to the TEA division responsible for financial
accountability.
(8) The TEA
division responsible for financial accountability will compile the
recommendations and forward them to the commissioner.
(9) The commissioner will make a final
ratings decision.
(A) The commissioner may
adjust a score for an indicator or the overall score upon appeal of the
indicator(s) by the school district, open-enrollment charter school, or charter
school operated by a public IHE.
(B) Upon appeal of the indicator for the
timely submission of a complete AFR, the commissioner may adjust the overall
score and rating as described in clauses (i)-(iii) of this subparagraph if the
certificate of the board and the audit opinion letter from the external auditor
for the school district's or charter school's AFR were signed on or before the
due date of the AFR as required in TEC, §
44.008.
(i) For a school district or charter school
that has a failed preliminary FIRST rating with 85 to 100 points, deduct 15
points from the total points for an overall passing score if no other critical
indicators were failed.
(ii) For a
school district or charter school that has a failed preliminary FIRST rating
with 70 to 84 points, adjust the overall score to 70 points for an overall
passing score if no other critical indicators were failed.
(iii) For a school district or charter school
that has a failed preliminary FIRST rating with total points less than the
threshold for an overall passing score and/or the school district or charter
school failed any other critical indicators, no adjustment to the points will
be made for the overall score.
(o) A final rating issued by the TEA under this section may not be appealed under the TEC, § 7.057, or any other law or rule.
(p) A financial accountability rating by a voluntary association is a local option of the school district, open-enrollment charter school, or charter school operated by a public IHE, but it does not substitute for a financial accountability rating by the TEA.
(q) Each school district, open-enrollment charter school, and charter school operated by a public IHE is required to report information and financial accountability ratings to parents, taxpayers, and other stakeholders by implementing the following reporting procedures.
(1) Each
school district, open-enrollment charter school, and charter school operated by
a public IHE must prepare and distribute an annual financial management report
in accordance with this subsection.
(2) Each school district, open-enrollment
charter school, and charter school operated by a public IHE must provide the
public with an opportunity to comment on the report at a public
hearing.
(3) The annual financial
management report for a school district, an open-enrollment charter school, or
a charter school operated by a public IHE must include:
(A) a description of its financial management
performance based on a comparison, provided by the TEA, of its performance on
the indicators established by the commissioner and reflected in this section.
The report will contain information that discloses:
(i) state-established standards;
and
(ii) the financial management
performance of the school district, open-enrollment charter school, or charter
school operated by a public IHE under each indicator for the current and
previous year's financial accountability ratings;
(B) any descriptive information required by
the commissioner, including:
(i) a copy of the
superintendent's current employment contract or other written documentation of
employment if no contract exists. This must disclose all compensation and
benefits paid to the superintendent. The school district, open-enrollment
charter school, or charter school operated by a public IHE may publish the
superintendent's employment contract on its website instead of publishing it in
the annual financial management report;
(ii) a summary schedule for the fiscal year
(12-month period) of expenditures paid on behalf of the superintendent and each
board member and total reimbursements received by the superintendent and each
board member. This includes transactions on the credit card(s), debit card(s),
stored-value card(s), and any other similar instrument(s) of the school
district, open-enrollment charter school, or charter school operated by a
public IHE to cover expenses incurred by the superintendent and each board
member. The summary schedule must separately report reimbursements for meals,
lodging, transportation, motor fuel, and other items. The summary schedule of
total reimbursements should not include reimbursements for supplies and
materials that were purchased for the operation of the school district,
open-enrollment charter school, or charter school operated by a public
IHE;
(iii) a summary schedule for
the fiscal year of the dollar amount of compensation and fees received by the
superintendent from an outside school district, open-enrollment charter school,
charter school operated by a public IHE, or any other outside entity in
exchange for professional consulting or other personal services. The schedule
must separately report the amount received from each entity;
(iv) a summary schedule for the fiscal year
of the total dollar amount of gifts that had a total economic value of $250 or
more received by the executive officers and board members. This reporting
requirement applies only to gifts received by the executive officers and board
members (and their immediate family as described by Government Code, Chapter
573, Subchapter B, Relationships by Consanguinity or by Affinity) of the school
district, open-enrollment charter school (or charter holder), or charter school
operated by a public IHE (or charter holder) from an outside entity that
received payments from the school district, open-enrollment charter school (or
charter holder), or charter school operated by a public IHE (or charter holder)
in the prior fiscal year and to gifts from competing vendors that were not
awarded contracts in the prior fiscal year. This reporting requirement does not
apply to reimbursement by an outside entity for travel-related expenses when
the purpose of the travel was to investigate matters directly related to an
executive officer's or board member's duties or to investigate matters related
to attendance at education-related conferences and seminars with the primary
purpose of providing continuing education (this exclusion does not apply to
trips for entertainment purposes or pleasure trips). This reporting requirement
excludes an individual gift or a series of gifts from a single outside entity
that had a total economic value of less than $250 per executive officer or
board member; and
(v) a summary
schedule for the fiscal year of the dollar amount received by board members for
the total amount of business transactions with the school district,
open-enrollment charter school (or charter holder), or charter school operated
by a public IHE (or charter holder). This reporting requirement is not to
duplicate the items disclosed in the summary schedule of reimbursements
received by board members; and
(C) any other information the board of
trustees of the school district, open-enrollment charter school, or charter
school operated by a public IHE determines to be useful.
(4) The board of trustees of each school
district, open-enrollment charter school, or charter school operated by a
public IHE must hold a public hearing on the annual financial management report
within two months after receiving a final financial accountability rating. The
public hearing must be held at a location in the facilities of the school
district, open-enrollment charter school, or charter school operated by a
public IHE. The board must give notice of the hearing to owners of real estate
property in the geographic boundaries of the school district, open-enrollment
charter school, or charter school operated by a public IHE and to parents of
school district, open-enrollment charter school, or charter school operated by
a public IHE students. In addition to other notice required by law, the board
must provide notice of the hearing:
(A) to a
newspaper of general circulation in the geographic boundaries of the school
district, each campus of an open-enrollment charter school, or each campus of a
charter school operated by a public IHE in one posting prior to holding the
public meeting, providing the time and place of the hearing. The notice in the
newspaper may not be earlier than 30 days or later than 10 days before the date
of the hearing. If no newspaper is published in the county in which the
district's central administration office is located or within the geographic
boundaries of an open-enrollment charter school's campus or campus of a charter
school operated by a public IHE, then the board must publish the notice in the
county nearest to the county seat of the county in which the district's central
administration office is located or in which the campus of the open-enrollment
charter school or the campus of a charter school operated by a public IHE is
located; and
(B) through electronic
mail to the mass communication media serving the school district,
open-enrollment charter school, or charter school operated by a public IHE,
including, but not limited to, radio and television.
(5) At the hearing, the school district,
open-enrollment charter school, or charter school operated by a public IHE must
provide the annual financial management report to the attending parents and
taxpayers.
(6) The school district,
open-enrollment charter school, or charter school operated by a public IHE must
retain the annual financial management report for at least three years after
the public hearing and make it available to parents and taxpayers upon
request.
(7) Each school district,
open-enrollment charter school, or charter school operated by a public IHE that
received an F rating must file a corrective action plan with the TEA, prepared
in accordance with instructions from the commissioner, within one month after
the public hearing of the school district, open-enrollment charter school, or
charter school operated by a public IHE. The commissioner may require certain
information in the corrective action plan to address the factor(s) that may
have contributed to the F rating for a school district, open-enrollment charter
school, or charter school operated by a public IHE.
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