Texas 2015 - 84th Regular

Texas House Bill HB1451 Compare Versions

Only one version of the bill is available at this time.

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1	1	84R8733 CAE-D
2	2	By: Fallon H.B. No. 1451
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the availability of certain school district financial
8	8	information on certain districts' Internet websites.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 44, Education Code, is amended by adding
11	11	Subchapter D to read as follows:
12	12	SUBCHAPTER D. FINANCIAL DISCLOSURE
13	13	Sec. 44.101. APPLICABILITY. This subchapter applies only
14	14	to a school district that is ranked among the 50 highest in student
15	15	enrollment, as determined by the commissioner.
16	16	Sec. 44.102. ELECTRONIC CHECKING ACCOUNT TRANSACTION
17	17	REGISTER. (a) A school district shall maintain the transaction
18	18	register for the district's checking account in a searchable
19	19	electronic spreadsheet format in which the transaction register is
20	20	readily available for purposes of Subsections (e) and (f). Except
21	21	as provided by Subsection (c) or (d), the electronic checking
22	22	account transaction register must include for each check written
23	23	from a district checking account:
24	24	(1) the transaction amount;
25	25	(2) the check number;
26	26	(3) the name of the payee; and
27	27	(4) either:
28	28	(A) a statement of the purpose of the expenditure
29	29	for which the check was written; or
30	30	(B) identification of the purpose of the
31	31	expenditure, using the function code assigned to the expenditure
32	32	for purposes of meeting state reporting requirements.
33	33	(a-1) Notwithstanding Subsection (a), beginning September
34	34	1, 2015, a school district's electronic checking account
35	35	transaction register must contain the information required by
36	36	Subsections (a)(1), (2), and (3) for each check dated on or after
37	37	August 1, 2015. Beginning September 1, 2016, a district's
38	38	electronic checking account transaction register must contain the
39	39	information required by Subsections (a)(1) through (4) for each
40	40	check dated on or after August 1, 2016. This subsection expires
41	41	October 1, 2016.
42	42	(b) If a school district complies with Subsection (a)(4) in
43	43	the manner provided by Subsection (a)(4)(B), the district shall
44	44	post on the district's Internet website:
45	45	(1) a description of each function code used for state
46	46	reporting requirements; or
47	47	(2) a link to a page on the agency's Internet website
48	48	that describes each function code used for state reporting
49	49	requirements.
50	50	(c) A school district may not include in the district's
51	51	electronic checking account transaction register a check issued to
52	52	a district employee in payment of:
53	53	(1) salary, wages, or an employment stipend; or
54	54	(2) a workers' compensation income benefit, medical
55	55	benefit, death benefit, or burial benefit that is issued by a school
56	56	district operating as a self-insurer under Chapter 504, Labor Code.
57	57	(d) This section does not apply to a checking account
58	58	maintained by a school district or school campus solely for a
59	59	student activity fund.
60	60	(e) A school district shall prominently post the electronic
61	61	checking account transaction register at all times on the
62	62	district's Internet website for viewing and downloading by
63	63	interested persons.
64	64	(f) A school district shall share data from the electronic
65	65	checking account transaction register with any interested person
66	66	who requests the data under Chapter 552, Government Code.
67	67	(g) A school district shall:
68	68	(1) update the electronic checking account
69	69	transaction register not later than the 90th day after the closing
70	70	date of the most recent monthly statement for the checking account;
71	71	and
72	72	(2) maintain each transaction or listing in the
73	73	electronic checking account transaction register on the district's
74	74	Internet website until the second anniversary of the date of the
75	75	transaction or listing.
76	76	Sec. 44.103. POSTING OF DISTRICT CREDIT CARD TRANSACTIONS.
77	77	(a) A school district shall post on the district's Internet website
78	78	a monthly listing of each transaction made using a credit card
79	79	issued to:
80	80	(1) the district; or
81	81	(2) a district officer or employee for use in
82	82	connection with district business.
83	83	(b) The listing of credit card transactions under
84	84	Subsection (a) must include, for each transaction:
85	85	(1) the month and year of the transaction;
86	86	(2) the amount of the transaction; and
87	87	(3) the name of the payee.
88	88	(c) A school district may comply with Subsection (a) by
89	89	posting a credit card statement on the district's Internet website.
90	90	Before posting a credit card statement as permitted by this
91	91	subsection, a school district shall remove or obliterate:
92	92	(1) the name of the credit card issuer;
93	93	(2) the credit card number;
94	94	(3) the name of the person to whom the credit card is
95	95	issued;
96	96	(4) the day of the month on which each transaction
97	97	shown was made; and
98	98	(5) the expiration date of the credit card.
99	99	(d) A school district shall:
100	100	(1) post each credit card transaction not later than
101	101	the 30th day after the first date the district pays any portion of
102	102	the balance due shown on the credit card statement that contains the
103	103	transaction; and
104	104	(2) maintain the listing of a credit card transaction
105	105	on the district's Internet website until the second anniversary of
106	106	the date of the transaction.
107	107	(e) A school district shall post on the district's Internet
108	108	website the first monthly listing of credit card transactions by
109	109	listing each transaction on the first monthly statement the
110	110	district receives that covers a billing period that ends after
111	111	August 1, 2015. This subsection expires December 1, 2015.
112	112	Sec. 44.104. POSTING OF DISTRICT EMPLOYEE COMPENSATION
113	113	INFORMATION. (a) In this section, "compensation" means salaries,
114	114	wages, and employment stipends.
115	115	(b) Not later than the 30th day after the date the agency
116	116	posts the information submitted by the district under the Public
117	117	Education Information Management System (PEIMS), a school district
118	118	shall post on the district's Internet website a listing of the total
119	119	amounts budgeted for district employees' compensation for the
120	120	school year, grouped by the following categories of employees:
121	121	(1) prekindergarten and kindergarten teachers;
122	122	(2) elementary school teachers other than those listed
123	123	in Subdivision (1);
124	124	(3) secondary school teachers;
125	125	(4) special education teachers;
126	126	(5) educational supervisors;
127	127	(6) counselors;
128	128	(7) educational diagnosticians;
129	129	(8) librarians;
130	130	(9) nurses and physicians;
131	131	(10) therapists;
132	132	(11) psychologists and associate psychologists;
133	133	(12) educational support personnel other than those
134	134	listed in Subdivisions (5) through (11);
135	135	(13) administrative or instructional officers;
136	136	(14) principals;
137	137	(15) assistant principals;
138	138	(16) superintendents;
139	139	(17) assistant superintendents;
140	140	(18) educational aides; and
141	141	(19) all other employees.
142	142	(c) For each category of employees under Subsection (b), the
143	143	district shall post:
144	144	(1) the number of full-time employees; and
145	145	(2) the average compensation.
146	146	(d) A school district shall maintain the employee
147	147	compensation information for a school year on the district's
148	148	Internet website until the district posts the information for the
149	149	following school year.
150	150	Sec. 44.105. POSTING OF DISTRICT FUND BALANCES. (a) A
151	151	school district shall post on the district's Internet website a
152	152	statement of the district's obligated and unobligated fund
153	153	balances.
154	154	(b) A school district shall:
155	155	(1) update the statement of fund balances at least
156	156	once each month; and
157	157	(2) maintain each statement of fund balances on the
158	158	district's Internet website until the second anniversary of the
159	159	date of the statement.
160	160	SECTION 2. This Act takes effect immediately if it receives
161	161	a vote of two-thirds of all the members elected to each house, as
162	162	provided by Section 39, Article III, Texas Constitution. If this
163	163	Act does not receive the vote necessary for immediate effect, this
164	164	Act takes effect September 1, 2015.