Tex. Educ. Code Section 39.0821
Comptroller Review of Resource Allocation Practices

(a)

The comptroller shall identify school districts and campuses that use resource allocation practices that contribute to high academic achievement and cost-effective operations. In identifying districts and campuses under this section, the comptroller shall:

(1)

evaluate existing academic accountability and financial data by integrating the data;

(2)

rank the results of the evaluation under Subdivision (1) to identify the relative performance of districts and campuses; and

(3)

identify potential areas for district and campus improvement.

(b)

In reviewing resources allocation practices of districts and campuses under this section, the comptroller shall ensure resources are being used for the instruction of students by evaluating:

(1)

the operating cost for each student;

(2)

the operating cost for each program; and

(3)

the staffing cost for each student.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 895 (H.B. 3), Sec. 59, eff. June 19, 2009.

Source: Section 39.0821 — Comptroller Review of Resource Allocation Practices, https://statutes.­capitol.­texas.­gov/Docs/ED/htm/ED.­39.­htm#39.­0821 (accessed May 26, 2025).

39.001
Rules 39.002
Advisory Committee 39.003
Special Investigations 39.004
Conduct of Special Investigations 39.005
Hearing Following Investigation 39.006
Commissioner Determination 39.007
Judicial Appeal 39.021
Essential Skills and Knowledge 39.022
Assessment Program 39.023
Adoption and Administration of Instruments 39.024
Measure of College Readiness 39.025
Secondary-level Performance Required 39.026
Local Option 39.027
Exemption 39.028
Comparison of State Results to National Results 39.029
Migratory Children 39.030
Confidentiality 39.031
Cost 39.032
Assessment Instrument Standards 39.033
Voluntary Assessment of Private School Students 39.034
Measure of Annual Improvement in Student Achievement 39.035
Limitation on Field Testing of Assessment Instruments 39.036
Vertical Scale for Certain Assessment Instruments 39.037
International Assessment Instrument Program 39.038
Restriction on Appointments to Advisory Committees 39.039
Prohibition on Political Contribution or Activity by Certain Contractors 39.051
Accreditation Status 39.052
Determination of Accreditation Status or Performance Rating 39.053
Performance Indicators: Achievement 39.054
Methods and Standards for Evaluating Performance 39.055
Student Ordered by a Juvenile Court or Student in Residential Facility Not Considered for Accountability Purposes 39.056
Monitoring Reviews 39.059
Data Transparency 39.081
Definitions 39.082
Development and Implementation 39.083
Reporting 39.085
Rules 39.086
Software Standards 39.102
Interventions and Sanctions for Districts 39.151
Review by Commissioner: Accountability Determination 39.201
Distinction Designations 39.202
Academic Distinction Designation for Districts and Campuses 39.203
Campus Distinction Designations 39.204
Campus Distinction Designation Criteria 39.232
Excellence Exemptions 39.0232
Use of End-of-course Assessment Instrument as Placement Instrument 39.0233
Special-purpose Questions Included in End-of-course Assessment Instruments 39.0234
Electronic Administration of Assessment Instruments 39.235
Innovation Grant Initiative for Middle, Junior High, and High School Campuses 39.0235
Technology Literacy Assessment Pilot Program 39.0236
Integrated Formative Assessment Pilot Program 39.236
Gifted and Talented Standards 39.0237
Consideration of Prekindergarten Assessment Instruments Prohibited 39.0238
Consideration of Religious Holy Days in Scheduling Assessment Instruments 39.0241
Performance Standards 39.261
Creation of System 39.0261
College Preparation Assessments 39.262
Types of Awards 39.0262
Administration of District-required Assessment Instruments in Certain Subject Areas 39.263
Awards 39.0263
Administration of District-required Benchmark Assessment Instruments to Prepare Students for State-administered Assessment Instruments 39.264
Use of Awards 39.265
Funding 39.266
Confidentiality 39.301
Additional Performance Indicators: Reporting 39.0301
Security in Administration of Assessment Instruments 39.302
Report to District: Comparisons for Annual Performance Assessment 39.0302
Issuance of Subpoenas 39.0303
Secure Assessment Instruments 39.303
Report to Parents 39.304
Teacher Report Card 39.0304
Training in Assessment Instrument Administration 39.305
Campus Report Card 39.306
Performance Report 39.307
Uses of Performance Report 39.308
Annual Audit of Dropout Records 39.309
Texas School Accountability Dashboard 39.331
General Requirements 39.332
Comprehensive Biennial Report 39.333
Regional and District Level Report 39.334
Technology Report 39.361
Notice in Student Grade Report 39.362
Notice on District Website 39.363
Notice on Agency Website 39.0381
Auditing and Monitoring Performance Under Contracts for Assessment Instruments 39.408
Eligibility Criteria for Certain Grant Programs 39.0541
Adoption of Indicators and Standards 39.0542
Explanatory Materials for Accountability Rating System 39.0543
Performance Rating Requiring Intervention or Other Action 39.0544
Local Accountability System 39.0548
Evaluating Dropout Recovery Schools 39.0552
Memorandum of Understanding Between School District and State Hospital for Accountability Purposes 39.0821
Comptroller Review of Resource Allocation Practices 39.0823
Projected Deficit 39.0824
Corrective Action Plan 39.2011
Applicability to Charter Schools 39.02302
Advisory Committees for Assessment Instruments 39.02315
Reporting Results of Assessment Instruments for Out-of-state Transfer Students 39.02342
Paper Administration of Assessment Instruments on Request
Green check means up to date. Up to date

Verified:
May 26, 2025

§ 39.0821. Comptroller Review of Resource Allocation Practices's source at texas​.gov