SB1894 - Relating to a transparency review and report on attendance credit under the public school finance system.

  89R12950 AMF-D     By: Parker S.B. No. 1894       A BILL TO BE ENTITLED   AN ACT   relating to a transparency review and report on attendance credit   under the public school finance system.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter D, Chapter 49, Education Code, is   amended by adding Section 49.159 to read as follows:           Sec.   49.159.     ATTENDANCE CREDIT TRANSPARENCY REVIEW AND   REPORT. (a) The agency, in collaboration with the state auditor,   shall conduct a comprehensive review of attendance credit purchased   under this subchapter. The review must include an explanation of:                 (1)     the calculation method used to determine the cost   of attendance credit;                 (2)     the agency's process for collecting purchased   attendance credit; and                 (3)     how the receipts of each school district's   attendance credit are distributed and the purposes for which the   receipts are used, including identifying which school districts are   receiving the receipts and in what amounts.           (a-1)     Not later than December 1, 2026, the agency, in   collaboration with the state auditor, shall prepare and submit an   initial report summarizing the findings of the review conducted   under Subsection (a) to:                 (1)  the governor;                 (2)  the lieutenant governor;                 (3)  the speaker of the house of representatives; and                 (4)     the chair of each standing legislative committee   with primary jurisdiction over primary and secondary education.           (a-2)     Subsection (a-1) and this subsection expire September   1, 2027.           (b)     Not later than December 1 of each even-numbered year,   the agency shall prepare and submit to the governor, the lieutenant   governor, the speaker of the house of representatives, and the   chair of each standing legislative committee with primary   jurisdiction over primary and secondary education a report on   attendance credit under this subchapter during the preceding two   state fiscal years. The report must include:                 (1)     an explanation of any material changes to the   calculation method or process described by Subsection (a)(1) or   (2);                 (2)     an explanation of how the receipts of each school   district's attendance credit are distributed and the purposes for   which the receipts are used, including any change in the school   districts receiving the receipts and the amounts received; and                 (3)     a summary of any other developments the agency   considers relevant to maintaining the transparency of the process   for collecting and distributing attendance credit under this   subchapter.           (c)  A report required by this section must:                 (1)     be presented in a format that is easily   understandable by school districts, policymakers, and members of   the public;                 (2)     provide sufficient information for each school   district to verify the district's attendance credit is correctly   calculated and appropriately allocated in accordance with Section   49.154(b); and                 (3)  be published on the agency's Internet website.          SECTION 2.  Not later than December 1, 2028, the Texas   Education Agency shall submit its initial report required by   Section 49.159(b), Education Code, as added by this Act.          SECTION 3.  This Act takes effect September 1, 2025.