By: Harrison H.B. No. 3052
A BILL TO BE ENTITLED
AN ACT
relating to the publication of a line-item budget by school
districts and municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 44.0041, Education Code, is amended to
read as follows:
Sec. 44.0041. PUBLICATION OF LINE-ITEM [SUMMARY OF
PROPOSED] BUDGET. [(a)] Concurrently with the publication of
notice of the budget under Section 44.004, a school district shall
post the district's proposed budget in line-item form [a summary of
the proposed budget]:
(1) on the school district's Internet website; or
(2) if the district has no Internet website, in the
district's central administrative office.
[(b) The budget summary must include:
[(1) information relating to per student and aggregate
spending on:
[(A) instruction;
[(B) instructional support;
[(C) central administration;
[(D) district operations;
[(E) debt service; and
[(F) any other category designated by the
commissioner; and
[(2) a comparison to the previous year's actual
spending.]
SECTION 2. Section 44.0041, Education Code, is amended to
read as follows:
Sec. 44.0051. POSTING OF ADOPTED BUDGET. (a) On final
approval of the budget by the board of trustees, the school district
shall post on the district's Internet website a copy of the budget,
in line-item form, adopted by the board of trustees. The district's
Internet website must prominently display the electronic link to
the adopted budget, in line-item form.
(b) The district shall maintain the adopted budget, in
line-item form, on the district's Internet website until the third
anniversary of the date the budget was adopted.
SECTION 3. Section 102.005, Local Government Code, is
amended to read as follows:
Sec. 102.005. PROPOSED BUDGET FILED WITH MUNICIPAL CLERK;
PUBLIC INSPECTION. (a) The budget officer shall file the proposed
budget with the municipal clerk before the 30th day before the date
the governing body of the municipality makes its tax levy for the
fiscal year.
(b) A proposed budget that will require raising more revenue
from property taxes than in the previous year must contain a cover
page with the following statement in 18-point or larger type: "This
budget will raise more total property taxes than last year's budget
by (insert total dollar amount of increase and percentage
increase), and of that amount (insert amount computed by
multiplying the proposed tax rate by the value of new property added
to the roll) is tax revenue to be raised from new property added to
the tax roll this year."
(c) The proposed budget, in line-item form, shall be
available for inspection by any person. If the municipality
maintains an Internet website, the municipal clerk shall take
action to ensure that the proposed budget, in line-item form, is
posted on the website.
SECTION 4. Section 102.008, Local Government Code, is
amended to read as follows:
Sec. 102.008. APPROVED BUDGET FILED WITH MUNICIPAL CLERK:
POSTING ON INTERNET. (a) On final approval of the budget by the
governing body of the municipality, the governing body shall:
(1) file the budget with the municipal clerk; and
(2) if the municipality maintains an Internet website,
take action to ensure that:
(A) a copy of the budget, in line-item form,
including the cover page, is posted on the website; and
(B) the record vote described by Section
102.007(d)(2) is posted on the website at least until the first
anniversary of the date the budget is adopted.
SECTION 5. This Act takes effect September 1, 2023.