Tex. Educ. Code Section 44.0071
Computation of Instructional Expenditures Ratio and Instructional Employees Ratio

(a)

Each fiscal year, a school district shall compute and report to the commissioner:

(1)

the percentage of the district’s total expenditures for the preceding fiscal year that were used to fund direct instructional activities; and

(2)

the percentage of the district’s full-time equivalent employees during the preceding fiscal year whose job function was to directly provide classroom instruction to students, determined by dividing the number of hours spent by employees in providing direct classroom instruction by the total number of hours worked by all district employees.

(b)

At least annually a school district shall provide educators employed by the district with a list of district employees determined by the district for purposes of this section to be engaged in directly providing classroom instruction to students. The list must include the percentage of time spent by each employee in directly providing classroom instruction to students.

(c)

For purposes of this section, the computation of a district’s expenditures used to fund direct instructional activities shall include the salary, including any associated employment taxes, and value of any benefits provided to any district employee who directly provided classroom instruction to students, but only in proportion to the percentage of time spent by the employee in directly providing classroom instruction to students.

(d)

The commissioner shall adopt rules as necessary to implement this section. To the extent possible, the rules must provide for development of the information required by this section using information otherwise compiled by school districts for reporting through the Public Education Information Management System (PEIMS).
Added by Acts 2003, 78th Leg., ch. 1269, Sec. 1, eff. Sept. 1, 2003.

Source: Section 44.0071 — Computation of Instructional Expenditures Ratio and Instructional Employees Ratio, https://statutes.­capitol.­texas.­gov/Docs/ED/htm/ED.­44.­htm#44.­0071 (accessed Jun. 5, 2024).

44.001
Fiscal Guidelines 44.002
Preparation of Budget 44.003
Records and Reports 44.004
Notice of Budget and Tax Rate Meeting 44.005
Filing of Adopted Budget 44.006
Effect of Adopted Budget 44.007
Accounting System 44.008
Annual Audit 44.009
Financial Reports to Commissioner or Agency 44.010
Review by Agency 44.0011
Fiscal Year 44.011
Financial Exigency 44.031
Purchasing Contracts 44.032
Enforcement of Purchase Procedures: Criminal Penalties 44.034
Notification of Criminal History of Contractor 44.035
Adoption of Uniform General Conditions for School District Building Construction Contracts 44.0041
Publication of Summary of Proposed Budget 44.042
Preference to Texas and United States Products 44.043
Right to Work 44.044
Contract with Person Indebted to School District 44.047
Purchase or Lease of Automated External Defibrillator 44.0051
Posting of Adopted Budget 44.051
Interference with Operation of Foundation School Program 44.052
Failure to Comply with Budget Requirements 44.053
Failure of Municipal Officer to Make Treasurer’s Report 44.054
Failure to Transfer Students and Funds 44.0071
Computation of Instructional Expenditures Ratio and Instructional Employees Ratio 44.151
Actions Brought for Defective Design, Construction, Renovation, or Improvement of School District Facility 44.152
Attorney General Enforcement of School District Duties Following Certain Actions 44.0311
Applicability to Junior College Districts 44.0312
Delegation 44.0313
Procedures for Electronic Bids or Proposals 44.0331
Management Fees Under Certain Cooperative Purchasing Contracts 44.0351
Competitive Bidding 44.0352
Competitive Sealed Proposals 44.0411
Change Orders 44.901
Energy Savings Performance Contracts 44.902
Long-range Energy Plan to Reduce Consumption of Electric Energy 44.904
Pay for Success Programs 44.908
Expenditure of Local Funds
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 44.0071’s source at texas​.gov