| 1 | 1 | | 89R15871 AMF-D |
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| 2 | 2 | | By: Schatzline H.B. No. 4190 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an annual audit of attendance credit purchased by a |
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| 10 | 10 | | school district and the refund of attendance credit used for a |
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| 11 | 11 | | prohibited purpose. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 49.154(b), Education Code, is amended to |
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| 14 | 14 | | read as follows: |
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| 15 | 15 | | (b) Receipts shall be deposited in the state treasury and |
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| 16 | 16 | | may be used only for the purpose of providing aid to school |
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| 17 | 17 | | districts not required to reduce the district's local revenue level |
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| 18 | 18 | | under Section 48.257 [foundation school program purposes]. |
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| 19 | 19 | | SECTION 2. Subchapter D, Chapter 49, Education Code, is |
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| 20 | 20 | | amended by adding Section 49.1541 to read as follows: |
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| 21 | 21 | | Sec. 49.1541. AUDIT; REFUND. (a) The agency shall conduct |
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| 22 | 22 | | an annual audit of receipts from attendance credit under Section |
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| 23 | 23 | | 49.154 to determine whether any receipts were used for a purpose not |
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| 24 | 24 | | described by Section 49.154(b). |
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| 25 | 25 | | (b) If the agency in conducting the audit under Subsection |
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| 26 | 26 | | (a) determines that any receipts were used for a purpose not |
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| 27 | 27 | | described by Section 49.154(b), the agency shall refund those |
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| 28 | 28 | | receipts proportionately to each school district that purchased |
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| 29 | 29 | | attendance credit under this chapter for the year in which the |
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| 30 | 30 | | determination was made. |
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| 31 | 31 | | (c) A school district that receives a refund under |
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| 32 | 32 | | Subsection (b) may use the refund to pay for teacher salaries, |
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| 33 | 33 | | district infrastructure, or academic programs. |
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| 34 | 34 | | SECTION 3. This Act takes effect September 1, 2025. |
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