Texas 2015 - 84th Regular

Texas Senate Bill SB1230 Compare Versions

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

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1	1	84R1571 CAE-F
2	2	By: Creighton S.B. No. 1230
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, such as a portable document format
20	20	(PDF) or similar file type, in which the transaction register is
21	21	readily available for purposes of Subsections (e) and (f). Except
22	22	as provided by Subsection (c) or (d), the electronic checking
23	23	account transaction register must include for each check written
24	24	from a district checking account:
25	25	(1) the transaction amount;
26	26	(2) the name of the payee; and
27	27	(3) 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) and (2) for each check dated on or after August
37	37	1, 2015. Beginning September 1, 2016, a district's electronic
38	38	checking account transaction register must contain the information
39	39	required by Subsections (a)(1) through (3) for each check dated on
40	40	or after August 1, 2016. This subsection expires October 1, 2016.
41	41	(b) If the school district complies with Subsection (a)(3)
42	42	in the manner provided by Subsection (a)(3)(B), the district shall
43	43	post on the district's Internet website:
44	44	(1) a description of each function code used for state
45	45	reporting requirements; or
46	46	(2) a link to a page on the agency's Internet website
47	47	that describes each function code used for state reporting
48	48	requirements.
49	49	(c) A school district may not include in the district's
50	50	electronic checking account transaction register a check issued to
51	51	a district employee in payment of:
52	52	(1) salary, wages, or an employment stipend; or
53	53	(2) a workers' compensation income benefit, medical
54	54	benefit, death benefit, or burial benefit that is issued by a school
55	55	district operating as a self-insurer under Chapter 504, Labor Code.
56	56	(d) This section does not apply to a checking account
57	57	maintained by a school district or school campus solely for a
58	58	student activity fund.
59	59	(e) A school district shall prominently post the electronic
60	60	checking account transaction register at all times on the
61	61	district's Internet website for viewing and downloading by
62	62	interested persons.
63	63	(f) A school district shall share data from the electronic
64	64	checking account transaction register with any interested person
65	65	who requests the data.
66	66	(g) A school district shall:
67	67	(1) update the electronic checking account
68	68	transaction register at least once each month, not later than the
69	69	30th day after the closing date of the most recent monthly statement
70	70	for the checking account; and
71	71	(2) maintain each transaction or listing in the
72	72	electronic checking account transaction register on the district's
73	73	Internet website until the second anniversary of the date of the
74	74	transaction or listing.
75	75	Sec. 44.103. POSTING OF DISTRICT CREDIT CARD TRANSACTIONS.
76	76	(a) A school district shall post on the district's Internet website
77	77	a monthly listing of each transaction made using a credit card
78	78	issued to:
79	79	(1) the district; or
80	80	(2) a district officer or employee for use in
81	81	connection with district business.
82	82	(b) The listing of credit card transactions under
83	83	Subsection (a) must include, for each transaction:
84	84	(1) the month and year of the transaction;
85	85	(2) the amount of the transaction; and
86	86	(3) the name of the payee.
87	87	(c) A school district may comply with Subsection (a) by
88	88	posting a credit card statement on the district's Internet website.
89	89	Before posting a credit card statement as permitted by this
90	90	subsection, a school district shall remove or obliterate:
91	91	(1) the name of the credit card issuer;
92	92	(2) the credit card number;
93	93	(3) the name of the person to whom the card is issued;
94	94	(4) the day of the month on which each transaction
95	95	shown was made; and
96	96	(5) the expiration date of the credit card.
97	97	(d) A school district shall:
98	98	(1) post each credit card transaction not later than
99	99	the 30th day after the first date the district pays any portion of
100	100	the balance due shown on the credit card statement that contains the
101	101	transaction; and
102	102	(2) maintain the listing of a credit card transaction
103	103	on the district's Internet website until the second anniversary of
104	104	the date of the transaction.
105	105	(e) A school district shall post on the district's Internet
106	106	website the first monthly listing of credit card transactions by
107	107	listing each transaction on the first monthly statement the
108	108	district receives that covers a billing period that ends after
109	109	August 1, 2015. This subsection expires December 1, 2015.
110	110	Sec. 44.104. POSTING OF DISTRICT EMPLOYEE COMPENSATION
111	111	INFORMATION. (a) In this section, "compensation" means salaries,
112	112	wages, and employment stipends.
113	113	(b) Not later than the 30th day after the date the agency
114	114	posts the information submitted by the district under the Public
115	115	Education Information Management System (PEIMS), a school district
116	116	shall post on the district's Internet website a listing of the total
117	117	amounts budgeted for district employees' compensation for the
118	118	school year, grouped by the following categories of employees:
119	119	(1) prekindergarten and kindergarten teachers;
120	120	(2) elementary school teachers other than those listed
121	121	in Subdivision (1);
122	122	(3) secondary school teachers;
123	123	(4) special education teachers;
124	124	(5) educational supervisors;
125	125	(6) counselors;
126	126	(7) educational diagnosticians;
127	127	(8) librarians;
128	128	(9) nurses and physicians;
129	129	(10) therapists;
130	130	(11) psychologists and associate psychologists;
131	131	(12) educational support personnel other than those
132	132	listed in Subdivisions (5) through (11);
133	133	(13) administrative or instructional officers;
134	134	(14) principals;
135	135	(15) assistant principals;
136	136	(16) superintendents;
137	137	(17) assistant superintendents;
138	138	(18) educational aides; and
139	139	(19) all other employees.
140	140	(c) For each category of employees under Subsection (b), the
141	141	district shall post:
142	142	(1) the number of full-time employees; and
143	143	(2) the average compensation.
144	144	(d) A school district shall maintain the employee
145	145	compensation information for a school year on the district's
146	146	Internet website until the district posts the information for the
147	147	following school year.
148	148	Sec. 44.105. POSTING OF DISTRICT FUND BALANCES. (a) A
149	149	school district shall post on the district's Internet website a
150	150	statement of the district's obligated and unobligated fund
151	151	balances.
152	152	(b) A school district shall:
153	153	(1) update the statement of fund balances at least
154	154	once each month; and
155	155	(2) maintain each statement of fund balances on the
156	156	district's Internet website until the second anniversary of the
157	157	date of the statement.
158	158	(c) A school district should maintain minimum fund balances
159	159	equal to at least two months of the district's operating budget.
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.