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A BILL TO BE ENTITLED
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AN ACT
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relating to the availability of certain school district financial |
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information on certain districts' Internet websites. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 44, Education Code, is amended by adding |
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Subchapter D to read as follows: |
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SUBCHAPTER D. FINANCIAL DISCLOSURE |
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Sec. 44.101. APPLICABILITY. This subchapter applies only |
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to a school district that is ranked among the 50 highest in student |
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enrollment, as determined by the commissioner. |
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Sec. 44.102. ELECTRONIC CHECKING ACCOUNT TRANSACTION |
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REGISTER. (a) A school district shall maintain the transaction |
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register for the district's checking account in a searchable |
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electronic spreadsheet format, such as a portable document format |
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(PDF) or similar file type, in which the transaction register is |
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readily available for purposes of Subsections (e) and (f). Except |
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as provided by Subsection (c) or (d), the electronic checking |
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account transaction register must include for each check written |
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from a district checking account: |
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(1) the transaction amount; |
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(2) the name of the payee; and |
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(3) either: |
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(A) a statement of the purpose of the expenditure |
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for which the check was written; or |
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(B) identification of the purpose of the |
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expenditure, using the function code assigned to the expenditure |
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for purposes of meeting state reporting requirements. |
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(a-1) Notwithstanding Subsection (a), beginning September |
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1, 2009, a school district's electronic checking account |
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transaction register must contain the information required by |
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Subsections (a)(1) and (2) for each check dated on or after August |
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1, 2009. Beginning September 1, 2010, a district's electronic |
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checking account transaction register must contain the information |
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required by Subsections (a)(1) through (3) for each check dated on |
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or after August 1, 2010. This subsection expires October 1, 2010. |
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(b) If the school district complies with Subsection (a)(3) |
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in the manner provided by Subsection (a)(3)(B), the district shall |
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post on the district's Internet website: |
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(1) a description of each function code used for state |
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reporting requirements; or |
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(2) a link to a page on the agency's Internet website |
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that describes each function code used for state reporting |
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requirements. |
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(c) A school district may not include in the district's |
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electronic checking account transaction register a check issued to |
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a district employee in payment of: |
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(1) salary, wages, or an employment stipend; or |
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(2) a workers' compensation income benefit, medical |
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benefit, death benefit, or burial benefit that is issued by a school |
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district operating as a self-insurer under Chapter 504, Labor Code. |
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(d) This section does not apply to a checking account |
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maintained by a school district or school campus solely for a |
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student activity fund. |
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(e) A school district shall prominently post the electronic |
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checking account transaction register at all times on the |
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district's Internet website for viewing and downloading by |
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interested persons. |
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(f) A school district shall share data from the electronic |
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checking account transaction register with any interested person |
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who requests the data. |
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(g) A school district shall: |
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(1) update the electronic checking account |
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transaction register at least once each month, not later than the |
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30th day after the closing date of the most recent monthly statement |
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for the checking account; and |
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(2) maintain each transaction or listing in the |
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electronic checking account transaction register on the district's |
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Internet website until the second anniversary of the date of the |
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transaction or listing. |
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Sec. 44.103. POSTING OF DISTRICT CREDIT CARD TRANSACTIONS. |
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(a) A school district shall post on the district's Internet website |
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a monthly listing of each transaction made using a credit card |
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issued to: |
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(1) the district; or |
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(2) a district officer or employee for use in |
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connection with district business. |
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(b) The listing of credit card transactions under |
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Subsection (a) must include, for each transaction: |
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(1) the month and year of the transaction; |
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(2) the amount of the transaction; and |
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(3) the name of the payee. |
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(c) A school district may comply with Subsection (a) by |
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posting a credit card statement on the district's Internet website. |
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Before posting a credit card statement as permitted by this |
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subsection, a school district shall remove or obliterate the name |
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of the credit card issuer, the credit card number, the name of the |
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person to whom the card is issued, the day of the month on which each |
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transaction shown was made, and the expiration date. |
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(d) A school district shall: |
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(1) post each credit card transaction not later than |
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the 30th day after the first date the district pays any portion of |
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the balance due shown on the credit card statement that contains the |
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transaction; and |
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(2) maintain the listing of a credit card transaction |
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on the district's Internet website until the second anniversary of |
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the date of the transaction. |
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(e) A school district shall post on the district's Internet |
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website the first monthly listing of credit card transactions by |
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listing each transaction on the first monthly statement the |
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district receives that covers a billing period that ends after |
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August 1, 2009. This subsection expires December 1, 2009. |
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Sec. 44.104. POSTING OF DISTRICT EMPLOYEE COMPENSATION |
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INFORMATION. (a) In this section, "compensation" means salaries, |
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wages, and employment stipends. |
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(b) Not later than the 30th day after the date the agency |
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posts the information submitted by the district under the Public |
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Education Information Management System (PEIMS), a school district |
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shall post on the district's Internet website a listing of the total |
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amounts budgeted for district employees' compensation for the |
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school year, grouped by the following categories of employees: |
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(1) prekindergarten and kindergarten teachers; |
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(2) elementary school teachers other than those listed |
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in Subdivision (1); |
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(3) secondary school teachers; |
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(4) special education teachers; |
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(5) educational supervisors; |
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(6) counselors; |
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(7) educational diagnosticians; |
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(8) librarians; |
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(9) nurses and physicians; |
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(10) therapists; |
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(11) psychologists and associate psychologists; |
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(12) educational support personnel other than those |
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listed in Subdivisions (5) through (11); |
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(13) administrative or instructional officers; |
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(14) principals; |
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(15) assistant principals; |
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(16) superintendents; |
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(17) assistant superintendents; |
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(18) educational aides; and |
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(19) all other employees. |
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(c) For each category of employees under Subsection (b), the |
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district shall post: |
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(1) the number of full-time employees; and |
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(2) the average compensation. |
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(d) A school district shall maintain the employee |
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compensation information for a school year on the district's |
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Internet website until the district posts the information for the |
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following school year. |
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Sec. 44.105. POSTING OF DISTRICT FUND BALANCES. (a) A |
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school district shall post on the district's Internet website a |
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statement of the district's obligated and unobligated fund |
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balances. |
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(b) A school district shall: |
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(1) update the statement of fund balances at least |
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once each month; and |
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(2) maintain each statement of fund balances on the |
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district's Internet website until the second anniversary of the |
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date of the statement. |
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(c) A school district should maintain minimum fund balances |
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equal to at least two months of the district's operating budget. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |