Tex. Educ. Code Section 48.272
Recovery of Overallocated Funds

(a)

If a school district has received an overallocation of state funds, the agency shall, by withholding from subsequent allocations of state funds for the current or subsequent school year or by requesting and obtaining a refund, recover from the district an amount equal to the overallocation.

(b)

Notwithstanding Subsection (a), the agency may recover an overallocation of state funds over a period not to exceed the subsequent five school years if the commissioner determines that the overallocation was the result of exceptional circumstances reasonably caused by statutory changes to Chapter 46 (Assistance with Instructional Facilities and Payment of Existing Debt) or 49 (Options for Local Revenue Levels in Excess of Entitlement) or this chapter and related reporting requirements.

(c)

If a district fails to comply with a request for a refund under Subsection (a), the agency shall certify to the comptroller that the amount constitutes a debt for purposes of Section 403.055 (Payments to Debtors or Delinquents Prohibited), Government Code. The agency shall provide to the comptroller the amount of the overallocation and any other information required by the comptroller. The comptroller may certify the amount of the debt to the attorney general for collection.

(d)

Any amounts recovered under this section shall be deposited in the foundation school fund.

(e)

Subject to Subsection (f), the agency may review a school district as necessary to determine if the district qualifies for each allotment received by the district under this chapter. If the agency determines that a school district received an allotment to which the district was not entitled, the agency may establish a corrective action plan or withhold the applicable amount of funding from the district.

(f)

The agency may not review school district expenditures that occurred seven or more years before the review.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.24, eff. September 28, 2011.
Transferred, redesignated and amended from Education Code, Section 42.258 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.

Source: Section 48.272 — Recovery of Overallocated Funds, https://statutes.­capitol.­texas.­gov/Docs/ED/htm/ED.­48.­htm#48.­272 (accessed Jun. 5, 2024).

48.001
State Policy 48.002
Purposes of Foundation School Program 48.003
Student Eligibility 48.004
Administration of the Program 48.005
Average Daily Attendance 48.006
Average Daily Attendance for Districts in Disaster Area 48.007
Off-campus Programs Approved for Purposes of Average Daily Attendance 48.009
Required Peims Reporting 48.010
Determination of Funding Levels 48.0051
Incentive for Additional Instructional Days 48.051
Basic Allotment 48.052
Sparsity Adjustment 48.053
Allotment for Certain Special-purpose School Districts 48.101
Small and Mid-sized District Allotment 48.102
Special Education 48.103
Allotment for Student with Dyslexia or Related Disorder 48.104
Compensatory Education Allotment 48.105
Bilingual Education Allotment 48.106
Career and Technology Education Allotment 48.107
Public Education Grant Allotment 48.108
Early Education Allotment 48.109
Gifted and Talented Student Allotment 48.110
College, Career, or Military Readiness Outcomes Bonus 48.111
Fast Growth Allotment 48.112
Teacher Incentive Allotment 48.114
Mentor Program Allotment 48.115
School Safety Allotment 48.151
Transportation Allotment 48.152
New Instructional Facility Allotment 48.153
Dropout Recovery School and Residential Placement Facility Allotment 48.154
Tuition Allotment for Districts Not Offering All Grade Levels 48.155
College Preparation Assessment Reimbursement 48.156
Certification Examination Reimbursement 48.201
Purpose 48.202
Tier Two Allotment 48.203
Limitation on Enrichment Tax Rate 48.204
Computation of Aid for District on Military Reservation or at State School 48.251
Financing 48.252
School District Entitlement for Certain Students 48.253
Additional State Aid for Tax Increment Financing Payments 48.254
Additional State Aid for Ad Valorem Tax Credits Under Texas Economic Development Act 48.255
State Compression Percentage 48.257
Local Revenue Level in Excess of Entitlement 48.258
Adjustment for Rapid Decline in Taxable Value of Property 48.259
Adjustment for Optional Homestead Exemption 48.260
Adjustment for Property Value Affected by State of Disaster 48.261
Reimbursement for Disaster Remediation Costs 48.262
Adjustments for Certain Districts Receiving Federal Impact Aid 48.265
Excess Funds for Video Surveillance of Special Education Settings 48.266
Distribution of Foundation School Fund 48.267
Adjustment by Commissioner 48.268
Adjustment for Resolution of Dispute or Error Resulting in Taxation of Same Property by Multiple School Districts 48.269
Estimates Required 48.270
Falsification of Records 48.271
Effect of Appraisal Appeal 48.272
Recovery of Overallocated Funds 48.273
Foundation School Fund Transfers 48.274
Foundation School Fund Transfers to Certain Charter Schools 48.275
Use of Certain Funds 48.277
Formula Transition Grant 48.278
Equalized Wealth Transition Grant 48.279
Maintenance of State Financial Support for Special Education 48.283
Additional State Aid for Certain Districts Impacted by Compression 48.301
Additional Assistance for Districts with Students Using Public Education Grants 48.302
Subsidy for High School Equivalency Examination for Certain Individuals 48.303
Additional State Aid for Regional Education Service Center Staff Salary Increases 48.305
Allotment for Non-enrolled Students Participating in University Interscholastic League Activities 48.307
Additional State Aid for State-approved Instructional Materials 48.308
Additional State Aid for Open Education Resource Instructional Material 48.1041
Compensatory Education Allotment Advisory Committee 48.2541
Additional State Aid for Certain Ad Valorem Tax Refunds 48.2542
Additional State Aid for Adjustment of Limitation on Tax Increases on Homestead of Elderly or Disabled 48.2543
Additional State Aid for Homestead Exemption 48.2551
Maximum Compressed Tax Rate 48.2552
Limitation on Maximum Compressed Rate 48.2556
Posting on Agency Website of Information Related to Reduction of Limitation of Tax on Homesteads of Elderly or Disabled 48.2642
Adjustments for Texas First Early High School Completion Program Graduates 48.2721
Recovery of Funds from Excessive Taxation
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Accessed:
Jun. 5, 2024

§ 48.272’s source at texas​.gov