| (a) Each school district and charter school shall report
financial information relating to expenditure of the state compensatory
education allotment under the Foundation School Program to the Texas
Education Agency (TEA). Each school district and charter school shall
report the information according to standards for financial accounting
provided in §109.41 of this title (relating to Financial Accountability
System Resource Guide.) The financial data will be reported annually
through the Public Education Information Management System. The commissioner
of education shall ensure that districts follow guidelines contained
in the "Financial Accountability System Resource Guide" in attributing
supplemental direct costs to state compensatory education and accelerated
instruction programs and services. Costs charged to state compensatory
education shall be for programs and services that supplement the regular
education program.
(b) Each school district and charter school shall ensure
that supplemental direct costs and personnel attributed to compensatory
education and accelerated instruction are identified in district and/or
campus improvement plans at the summary level for financial units
or campuses. Each school district and charter school shall maintain
documentation that supports the attribution of supplemental costs
and personnel to compensatory education. School districts and charter
schools must also maintain sufficient documentation supporting the
appropriate identification of students in at-risk situations, under
criteria established in Texas Education Code (TEC), §29.081.
(c) The TEA shall conduct risk assessment and desk
audit processes to identify the school districts, charter schools,
or campuses most at risk of inappropriate allocation and/or underexpenditure
of the compensatory education allotment. In the risk assessment and
desk audit processes, the TEA shall consider the following factors:
(1) aggregate performance of students in at-risk situations
on the state assessment instruments that is below the standards for
the "acceptable" rating, as defined in the state accountability system;
(2) the financial management of compensatory education
funds; and/or
(3) the quality of data related to compensatory education
submitted by a school district or charter school.
(d) The TEA shall use the results of risk assessment
and desk audit processes to prioritize school districts or charter
schools for the purpose of on-site visits and may conduct on-site
visits.
(e) The TEA shall issue a preliminary report resulting
from a desk audit or an on-site visit before submitting a final report
to the school district or charter school. After issuance of a preliminary
report, a school district or charter school must file with the TEA
the following:
(1) a response to the preliminary report within 20
calendar days from the date of the preliminary report outlining steps
the school district or charter school will take to resolve the issues
identified in the preliminary report; and
(2) a corrective action plan within 60 calendar days
from the date of the preliminary report if the school district's or
charter school's response to the preliminary report does not resolve
issues identified in the preliminary report.
(f) The TEA shall issue a final report that indicates
whether the school district or charter school has resolved the findings
in the preliminary report and whether the corrective action plan filed
under subsection (e)(2) of this section is adequate.
(1) If the final report contains a finding of noncompliance
with TEC, §48.104(k), the report shall include a financial penalty
authorized under TEC, §48.104(o).
(2) If the school district or charter school responds
with an appropriate corrective action plan, the TEA shall rescind
the financial penalty and release the amount of the penalty to the
school district or charter school.
(g) The TEA may conduct an on-site visit to verify
the implementation of a school district's or charter school's corrective
action plan.
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| Source Note: The provisions of this §109.25 adopted to be effective September 1, 1998, 23 TexReg 7781; amended to be effective October 13, 2002, 27 TexReg 9316; amended to be effective October 26, 2021, 46 TexReg 7213 |
