Tex. Educ. Code Section 11.184
Efficiency Audit


(a)

For purposes of this section, “efficiency audit” means an investigation of the operations of a school district to examine fiscal management, efficiency, and utilization of resources.

(b)

Except as provided by Subsection (b-1), the board of trustees of a school district shall conduct an efficiency audit before seeking voter approval to adopt a tax rate for the maintenance and operations of the district at an election held for that purpose and may not hold the election without complying with this section.

(b-1)

The board of trustees of a school district all or part of which is located in an area declared a disaster area by the governor under Chapter 418 (Emergency Management), Government Code, may hold an election to seek voter approval to adopt a maintenance and operations tax rate during the two-year period following the date of the declaration without conducting an efficiency audit otherwise required under this section.

(c)

A school district must pay for the costs associated with an efficiency audit required under this section.

(d)

The board of trustees of a school district must select an auditor to conduct an efficiency audit under this section not later than four months before the date on which the district proposes to hold an election to adopt a maintenance and operations tax rate.

(e)

The board of trustees of a school district may select for purposes of Subsection (d) the auditor that conducts the district’s annual audit under Section 44.008 (Annual Audit; Report) and may include the efficiency audit as part of the district’s annual audit.

(f)

The Legislative Budget Board shall establish guidelines identifying the scope and areas of investigation of an efficiency audit, including identification of resources being used effectively and efficiently and identification of cost savings or reallocations. The Legislative Budget Board may consult with the agency to identify areas in which school districts in this state have a demonstrated history of effectively utilizing resources to improve student achievement and achieve cost savings. The auditor selected by the board of trustees of a school district must follow the guidelines established by the Legislative Budget Board under this subsection.

(g)

An auditor selected by the board of trustees of a school district must maintain independence from the district and complete the efficiency audit not later than three months after the date the auditor was selected.

(h)

Before an election at which a school district seeks voter approval to adopt a tax rate the board of trustees of the school district must hold an open meeting to discuss the results of the efficiency audit conducted under this section. Not later than 30 days before the date of the election, the results of an efficiency audit conducted under this section must be posted on the school district’s Internet website.

(i)

A school district shall provide all documents, records, and personnel requested by the auditor as needed to conduct the audit in an efficient manner.
Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.001, eff. January 1, 2020.

Source: Section 11.184 — Efficiency Audit, https://statutes.­capitol.­texas.­gov/Docs/ED/htm/ED.­11.­htm#11.­184 (accessed Mar. 23, 2024).

11.001
Accreditation
11.002
Responsibility of School Districts for Public Education
11.003
Administrative Efficiency
11.011
Organization
11.051
Governance of Independent School District
11.052
Single-member Trustee Districts
11.053
Option to Continue in Office Following Adoption of Single-member Plan or Redistricting
11.054
Electing Trustees by Cumulative Voting
11.055
Application to Get on Ballot
11.056
Write-in Voting
11.057
Determination of Results
11.058
Election by Position
11.059
Terms
11.060
Vacancies
11.061
Qualification and Organization of Trustees
11.062
Election of Officers in Certain School Districts
11.063
Eligibility for Employment
11.064
Filing of Financial Statement by Trustee
11.065
Applicability to Certain Districts
11.066
Eligibility for Service by Trustee Convicted of Certain Offenses
11.151
In General
11.152
Taxes
11.153
Sale of Minerals
11.154
Sale of Property Other than Minerals
11.155
Eminent Domain
11.156
Donations to the Public Schools
11.157
Contracts for Educational Services
11.158
Authority to Charge Fees
11.159
Member Training and Orientation
11.160
Change of School District Name
11.161
Frivolous Suit
11.162
School Uniforms
11.164
Restricting Written Information
11.165
Access to School Campuses
11.166
Operation on Campus of Institution of Higher Education
11.167
Operation Outside District Boundaries
11.168
Use of District Resources Prohibited for Certain Purposes
11.169
Electioneering Prohibited
11.170
Internal Auditor
11.171
School District Grievance Policy
11.174
Contract Regarding Operation of District Campus
11.175
School Cybersecurity
11.178
Prohibition Against Use of School District Resources for Hotel
11.179
Sale of Alcoholic Beverages in Certain Leased District Facilities
11.182
Board Improvement and Evaluation Tool
11.184
Efficiency Audit
11.185
Early Childhood Literacy and Mathematics Proficiency Plans
11.186
College, Career, and Military Readiness Plans
11.201
Superintendents
11.202
Principals
11.251
Planning and Decision-making Process
11.252
District-level Planning and Decision-making
11.253
Campus Planning and Site-based Decision-making
11.254
State Responsibilities for the Planning and Decision-making Process
11.255
Dropout Prevention Review
11.301
Application of Former Law
11.302
Public Information
11.303
Municipal School Districts
11.304
Write-in Voting: Common School District Board Election
11.351
Authority to Establish Special-purpose School District
11.352
Governance of Special-purpose District
11.353
Admission and Attendance
11.354
Abolition of Special-purpose District
11.355
Annexation of Additional Territory by Certain Special-purpose Districts
11.356
Support of Students Enrolled in Special-purpose School Districts
11.0511
Student Trustee for Certain Districts
11.0581
Joint Elections Required
11.0621
Meetings
11.1511
Specific Powers and Duties of Board
11.1512
Collaboration Between Board and Superintendent
11.1513
Employment Policy
11.1514
Social Security Numbers
11.1515
Oversight of Academic Achievement
11.1516
District Data on Academic Achievement
11.1518
Trustee Information Posted on Website
11.1541
Donation of Surplus Property
11.1542
Open-enrollment Charter School Offer for District Facility
11.1543
Charter School Payment for Facilities Use or for Services

Accessed:
Mar. 23, 2024

§ 11.184’s source at texas​.gov