Texas Education Code Title 2, Chapter 44 - Fiscal Management

SUBCHAPTER A SCHOOL DISTRICT FISCAL MANAGEMENT

• Texas Section 44.001 - Fiscal Guidelines
  (a) The commissioner shall establish advisory guidelines relating to the fiscal management of a school district. (b) The commissioner shall report annually to the State...
• Texas Section 44.0011 - Fiscal Year
  The fiscal year of a school district begins on July 1 or September 1 of each year, as determined by the board of trustees of...
• Texas Section 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...
• Texas Section 44.003 - Records And Reports
  The superintendent shall ensure that records are kept and that copies of all budgets, all forms, and all other reports are filed on behalf of...
• Texas Section 44.004 - Notice Of Budget And Tax Rate Meeting; Budget Adoption
  (a) When the budget has been prepared under Section 44.002, the president shall call a meeting of the board of trustees for the purpose of...
• Texas Section 44.0041 - Publication Of Summary Of Proposed Budget
  (a) Concurrently with the publication of notice of the budget under Section 44.004, a school district shall post a summary of the proposed budget: (1)...
• Texas Section 44.005 - Filing Of Adopted Budget
  On or before a date set by the State Board of Education, the budget must be filed with the agency according to the rules established...
• Texas Section 44.0051 - Posting Of Adopted Budget
  (a) On final approval of the budget by the board of trustees, the school district shall post on the district's Internet website a copy of...
• Texas Section 44.006 - Effect Of Adopted Budget; Amendments
  (a) Public funds of the school district may not be spent in any manner other than as provided for in the budget adopted by the...
• Texas Section 44.007 - Accounting System; Report
  (a) A standard school fiscal accounting system must be adopted and installed by the board of trustees of each school district. The accounting system must...
• Texas Section 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...
• Texas Section 44.008 - Annual Audit; Report
  (a) The board of school trustees of each school district shall have its school district fiscal accounts audited annually at district expense by a certified...
• Texas Section 44.009 - Financial Reports To Commissioner Or Agency; Forms
  (a) All financial reports made by or for school districts or by their officers, agents, or employees, to the commissioner or to the agency, shall...
• Texas Section 44.010 - Review By Agency
  The budgets, fiscal reports, and audit reports filed with the agency shall be reviewed and analyzed by the staff of the agency to determine whether...

SUBCHAPTER B PURCHASES; CONTRACTS

• Texas Section 44.011 - Financial Exigency
  (a) The board of trustees of a school district may adopt a resolution declaring a financial exigency for the district. The declaration expires at the...
• Texas Section 44.031 - Purchasing Contracts
  Sec. 44.031. PURCHASING CONTRACTS. (a) Except as provided by this subchapter, all school district contracts for the purchase of goods and services, except contracts for...
• Texas Section 44.0311 - Applicability To Junior College Districts
  (a) Except as provided by Subsection (c), this subchapter applies to junior college districts. (b) For purposes of this subchapter, "board of trustees" includes the...
• Texas Section 44.0312 - Delegation
  (a) The board of trustees of the district may, as appropriate, delegate its authority under this subchapter regarding an action authorized or required by this...
• Texas Section 44.0313 - Procedures For Electronic Bids Or Proposals
  (a) A school district may receive bids or proposals under this chapter through electronic transmission if the board of trustees of the school district adopts...
• Texas Section 44.032 - Enforcement Of Purchase Procedures: Criminal Penalties; Removal; Ineligibility
  (a) In this section: (1) "Component purchases" means purchases of the component parts of an item that in normal purchasing practices would be purchased in...
• Texas Section 44.0331 - Management Fees Under Certain Cooperative Purchasing Contracts
  (a) A school district that enters into a purchasing contract valued at $25,000 or more under Section 44.031(a)(5), under Subchapter F, Chapter 271, Local Government...
• Texas Section 44.034 - Notification Of Criminal History Of Contractor
  (a) A person or business entity that enters into a contract with a school district must give advance notice to the district if the person...
• Texas Section 44.0351 - Competitive Bidding
  (a) Except to the extent prohibited by other law and to the extent consistent with this subchapter, a school district may use competitive bidding to...
• Texas Section 44.0352 - Competitive Sealed Proposals
  (a) In selecting a vendor through competitive sealed proposals as authorized by Section 44.031(a)(2), a school district shall follow the procedures prescribed by this section....
• Texas Section 44.0411 - Change Orders
  (a) If a change in plans or specifications is necessary after the performance of a contract is begun or if it is necessary to decrease...
• Texas Section 44.042 - Preference To Texas And United States Products
  (a) A school district that purchases agricultural products shall give preference to those produced, processed, or grown in this state if the cost to the...
• Texas Section 44.043 - Right To Work
  (a) This section applies to a school district while the school district is engaged in: (1) procuring goods or services; (2) awarding a contract; or...
• Texas Section 44.044 - Contract With Person Indebted To School District
  (a) The board of trustees of a school district by resolution may establish regulations permitting the school district to refuse to enter into a contract...

SUBCHAPTER C PENAL PROVISIONS

• Texas Section 44.047 - Purchase Or Lease Of Automated External Defibrillator
  (a) A school district or private school that purchases or leases an automated external defibrillator, as defined by Section 779.001, Health and Safety Code, shall...
• Texas Section 44.051 - Interference With Operation Of Foundation School Program
  An offense under Section 37.10, Penal Code, is a felony of the third degree if it is shown on trial of the offense that the...
• Texas Section 44.052 - Failure To Comply With Budget Requirements; Penalty
  (a) Any county superintendent approving any expenditure of school funds in excess of the item or items appropriated in the adopted budget or a supplementary...
• Texas Section 44.053 - Failure Of Municipal Officer To Make Treasurer's Report; Penalty
  Any county or municipal treasurer or treasurer of the school board of each municipality having exclusive control of its schools who fails to make and...

SUBCHAPTER Z MISCELLANEOUS PROVISIONS

• Texas Section 44.054 - Failure To Transfer Students And Funds
  A county judge serving as ex officio county superintendent, a county, district, or municipal superintendent, or a school officer who refuses to transfer students and...
• Texas Section 44.901 - Energy Savings Performance Contracts
  (a) In this section, "energy savings performance contract" means a contract for energy or water conservation measures to reduce energy or water consumption or operating...
• Texas Section 44.902 - Long-range Energy Plan To Reduce Consumption Of Electric Energy
  (a) The board of trustees of a school district shall establish a long-range energy plan to reduce the district's annual electric consumption by five percent...
• Texas Section 44.903 - Energy-efficient Light Bulbs In Instructional Facilities
  (a) In this section, "instructional facility" has the meaning assigned by Section 46.001. (b) A school district shall purchase for use in each type of...
• Texas Section 44.908 - Expenditure Of Local Funds
  (a) A school district shall adopt a policy governing the expenditure of local funds from vending machines, rentals, gate receipts, or other local sources of...

Last modified: September 28, 2016