Sec. 44.0071. COMPUTATION OF INSTRUCTIONAL EXPENDITURES RATIO AND INSTRUCTIONAL EMPLOYEES RATIO. (a) Each fiscal year, a school district shall compute and report to the commissioner:
(1) the percentage of the district's total expenditures for the preceding fiscal year that were used to fund direct instructional activities; and
(2) the percentage of the district's full-time equivalent employees during the preceding fiscal year whose job function was to directly provide classroom instruction to students, determined by dividing the number of hours spent by employees in providing direct classroom instruction by the total number of hours worked by all district employees.
(b) At least annually a school district shall provide educators employed by the district with a list of district employees determined by the district for purposes of this section to be engaged in directly providing classroom instruction to students. The list must include the percentage of time spent by each employee in directly providing classroom instruction to students.
(c) For purposes of this section, the computation of a district's expenditures used to fund direct instructional activities shall include the salary, including any associated employment taxes, and value of any benefits provided to any district employee who directly provided classroom instruction to students, but only in proportion to the percentage of time spent by the employee in directly providing classroom instruction to students.
(d) The commissioner shall adopt rules as necessary to implement this section. To the extent possible, the rules must provide for development of the information required by this section using information otherwise compiled by school districts for reporting through the Public Education Information Management System (PEIMS).
Added by Acts 2003, 78th Leg., ch. 1269, Sec. 1, eff. Sept. 1, 2003.
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