Sec. 44.002. PREPARATION OF BUDGET. (a) On or before a date set by the State Board of Education, the superintendent shall prepare, or cause to be prepared, a proposed budget covering all estimated revenue and proposed expenditures of the district for the following fiscal year.
(b) The budget must be prepared according to generally accepted accounting principles, rules adopted by the State Board of Education, and adopted policies of the board of trustees.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Structure Texas Statutes
Subtitle I - School Finance and Fiscal Management
Chapter 44 - Fiscal Management
Subchapter A. School District Fiscal Management
Section 44.001. Fiscal Guidelines
Section 44.002. Preparation of Budget
Section 44.003. Records and Reports
Section 44.004. Notice of Budget and Tax Rate Meeting; Budget Adoption
Section 44.0041. Publication of Summary of Proposed Budget
Section 44.005. Filing of Adopted Budget
Section 44.0051. Posting of Adopted Budget
Section 44.006. Effect of Adopted Budget; Amendments
Section 44.007. Accounting System; Report
Section 44.0071. Computation of Instructional Expenditures Ratio and Instructional Employees Ratio
Section 44.008. Annual Audit; Report
Section 44.009. Financial Reports to Commissioner or Agency; Forms