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Texas Education Code - Section 45.105. Authorized Expenditures

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§ 45.105. AUTHORIZED EXPENDITURES.  (a) The public school 
funds may not be spent except as provided by this section.
	(b)  The state and county available funds may be used only 
for the payment of teachers' and superintendents' salaries and 
interest on money borrowed on short time to pay those salaries that 
become due before the school funds for the current year become 
available.  Loans for the purpose of payment of teachers may not be 
paid out of funds other than those for the current year.
	(c)  Local school funds from district taxes, tuition fees of 
students not entitled to a free education, other local sources, and 
state funds not designated for a specific purpose may be used for 
the purposes listed for state and county available funds and for 
purchasing appliances and supplies, paying insurance premiums, 
paying janitors and other employees, buying school sites, buying, 
building, repairing, and renting school buildings, including 
acquiring school buildings and sites by leasing through annual 
payments with an ultimate option to purchase, and for other 
purposes necessary in the conduct of the public schools determined 
by the board of trustees.  The accounts and vouchers for county 
districts must be approved by the county superintendent.  If the 
state available school fund in any municipality or district is 
sufficient to maintain the schools in any year for at least eight 
months and leave a surplus, the surplus may be spent for the 
purposes listed in this subsection.
	(d)  An independent school district that has in its limits a 
municipality with a population of 150,000 or more or that contains 
at least 170 square miles, has $850 million or more assessed value 
of taxable property on the most recent approved tax roll and has a 
growth in average daily attendance of 11 percent or more for each of 
the preceding five years as determined by the agency may, in buying 
school sites or additions to school sites and in building school 
buildings, issue and deliver negotiable or nonnegotiable notes 
representing all or part of the cost to the school district of the 
land or building.  The district may secure the notes by a vendor's 
lien or deed of trust lien against the land or building.  By 
resolution or order of the governing body made at or before the 
delivery of the notes, the district may set aside and appropriate as 
a trust fund, and the sole and only fund, for the payment of the 
principal of and interest on the notes that part of the local school 
funds, levied and collected by the school district in that year or 
subsequent years, as the governing body determines.  The aggregate 
amount of local school funds set aside in or for any subsequent year 
for the retirement of the notes may not exceed, in any one 
subsequent year, 10 percent of the local school funds collected 
during that year.  The district may issue the notes only if approved 
by majority vote of the qualified voters voting in an election 
conducted in the manner provided by Section 45.003 for approval of 
bonds.
	(e)  The governing body of an independent school district 
that governs a junior college district under Subchapter B, Chapter 
130, in a county with a population of more than 1.5 million may 
dedicate a specific percentage of the local tax levy to the use of 
the junior college district for facilities and equipment or for the 
maintenance and operating expenses of the junior college district.  
To be effective, the dedication must be made by the governing body 
on or before the date on which the governing body adopts its tax 
rate for a year.  The amount of local tax funds derived from the 
percentage of the local tax levy dedicated to a junior college 
district from a tax levy may not exceed the amount that would be 
levied by five percent of the effective tax rate for the tax year 
calculated as provided by Section 26.04, Tax Code, on all property 
taxable by the school district.  All real property purchased with 
these funds is the property of the school district, but is subject 
to the exclusive control of the governing body of the junior college 
district for as long as the junior college district uses the 
property for educational purposes.
	(f)  Funds from a junior college district branch campus 
maintenance tax levied by a school district board of trustees under 
Section 130.087 may be used as provided by that section.

Added by Acts 1995, 74th Leg., ch. 260, § 1, eff. May 30, 1995.  
Amended by Acts 1997, 75th Leg., ch. 1071, § 23, eff. Sept. 1, 
1997.

Last modified: August 10, 2007