| (a) General provisions. This section implements the
Texas Education Code (TEC), §41.0931 (Disaster Remediation Costs).
The commissioner of education shall make an attendance credit application
available. The commissioner may make a credit application available
prior to a request for assistance.
(b) Eligibility. A school district that meets the following
criteria is eligible to apply:
(1) all or part of the school district must be located
in an area declared a disaster by the governor under TEC, Chapter
418;
(2) the school district must have incurred and paid
disaster remediation costs during the two-year period following the
date of the governor's initial proclamation or executive order declaring
a state of disaster that the district does not anticipate recovering
through insurance proceeds, federal disaster relief payments, or another
similar source for reimbursement; and
(3) the district purchases attendance credits under
TEC, §41.091.
(c) Definitions. The following terms have the following
meanings when used in this section.
(1) Disaster remediation costs--Costs incurred by a
school district or charter school for replacing school facilities,
equipment, and supplies needed to provide instruction at a location
where students eligible for FSP funding regularly attend classes.
(2) Paid disaster remediation costs--Costs that are
paid or remitted resulting in an outflow of cash in exchange for goods
or services evidenced by an invoice, receipt, voucher, or other such
document, and in accordance with standards found in the Financial
Accountability System Resource Guide adopted by reference in §109.41
of this title (relating to Financial Accountability System Resource
Guide) and TEC, §42.2524(b), (e), and (h), that the school district
does not anticipate recovering through insurance proceeds, federal
disaster relief payment, or another similar source of reimbursement
in accordance with TEC, §41.0931(b), and that were paid during
the two-year period following the governor's initial proclamation
or executive order declaring a state of disaster.
(d) Application process. A school district must submit
an application seeking a credit against recapture on a form prescribed
by the Texas Education Agency (TEA). The application shall contain,
at a minimum, the following:
(1) identification of the governor's initial proclamation
or executive order declaring a state of disaster and evidence that
all or part of the school district is in the area declared a disaster;
(2) the total dollar amount of paid disaster remediation
costs during the two-year period following the governor's proclamation
or executive order declaring a state of disaster;
(3) the total dollar amount of paid disaster remediation
costs paid during the two-year period following the governor's proclamation
or executive order declaring a state of disaster that the school district
anticipates to be reimbursed from insurance proceeds, federal disaster
relief payments, or another similar source of reimbursement;
(4) the total difference between the amounts of paid
disaster remediation costs specified in paragraphs (2) and (3) of
this subsection and, of the total difference, the specific paid disaster
remediation costs for which the school district is seeking to reduce
attendance credits under TEC, §41.093, as part of this credit
program supported by evidence of payment pursuant to subsection (c)(2)
of this section;
(5) an explanation as to why the school district does
not anticipate to be reimbursed from insurance proceeds, federal disaster
relief payments, or another similar source of reimbursement for each
paid disaster remediation cost identified in paragraph (4) of this
subsection;
(6) a certification from the school district board
and superintendent that all paid disaster remediation costs for which
the school district is seeking reimbursement under paragraph (4) of
this subsection qualify as paid disaster remediation costs and that
the school district board and superintendent do not anticipate recovering
these payments through insurance proceeds, federal disaster relief
payments, or another similar source of reimbursement; and
(7) a certification from the school district board
and superintendent that the school district, for any paid disaster
remediation costs for which the school district is seeking a credit
under paragraph (4) of this subsection, the school district has made
and will continue to make efforts to seek reimbursement from insurance
proceeds, federal disaster relief payments, or another similar source
of reimbursement as allowable or appropriate.
(e) Amount of the credit. The total amount of the credit
cannot exceed the total amount required to be paid by the school district
for attendance credits under TEC, §41.093, during the two-year
period following the date of the governor's initial proclamation or
executive order declaring a disaster. This credit limit will be recalculated
each May of the two school years for which the credit can apply. No
changes to the size of the credit will be made for that school year
after that time. The amount of credits to be paid by the school district
under TEC, §41.093, will be reduced by the amount of any disaster
remediation costs the school district identifies under subsection
(d)(4) of this section that the school district paid during the two-year
period following the governor's initial declaration of a disaster
or executive order. Prior to providing a credit, TEA may request additional
documentation including, but not limited to, evidence described in
subsection (c)(2) of this section and evidence supporting the certifications
required by subsections (d)(6) and (7) of this section.
(f) Updates for new payments. If a school district
makes more paid disaster remediation cost payments after submission
of its initial application to the TEA, the TEA will prescribe a form
allowing the school district to submit additional paid disaster remediation
cost payments and information consistent with the application process
in subsection (d) of this section and will increase the amount of
credit as appropriate pursuant to subsection (e) of this section.
(g) Reporting requirement. Annually the school district
board and superintendent shall provide a certified report on a form
prescribed by the TEA until all insurance proceeds, federal disaster
relief, or other similar sources of reimbursements related to the
disaster are finalized. On the report, the school district shall identify
any insurance proceeds, federal disaster relief payments, or other
similar sources of reimbursement that the school district received
for which the school district previously received a credit against
student attendance credits under TEC, §41.093, and this program.
The school district is required to refund the Foundation School Program
the full amount for any payment received.
(h) Finalization of award. When the school district
determines that all insurance proceeds, federal disaster relief payments,
or other similar sources of reimbursement that the school district
anticipates receiving are finalized and there are no pending claims,
the school district board and superintendent shall certify to the
TEA in writing that the annual report required by subsection (g) of
this section is no longer necessary and disaster reporting is finalized.
(i) Record retention and audit. The school district
shall maintain all documents necessary to substantiate expenditures
and certifications made in subsections (c)(2), (d), (e), and (f) of
this section, and the school district is subject to audit by the TEA
until two years after the school district certifies to the TEA in
writing that the disaster is finalized and closed in accordance with
subsection (h) of this section.
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