June 2019 Committee on School Finance/Permanent School Fund Item 3
Per Capita Apportionment Rate for the 2018-2019 School Year
June 14, 2019
COMMITTEE ON SCHOOL FINANCE/PERMANENT SCHOOL FUND: ACTION
STATE BOARD OF EDUCATION: CONSENT
SUMMARY: The board is responsible for setting a per capita apportionment rate for each school year based on an estimate of the amount available for expenditures from the Available School Fund. The board adopted a preliminary 2018–2019 per capita apportionment rate of $459.764 in September 2018. Agency staff members will propose a recommended rate of $459.764 for the 2018–2019 school year at the June meeting of the Committee on School Finance/ Permanent School Fund.
STATUTORY AUTHORITY: Texas Education Code (TEC), §42.004 and §43.001(b).
TEC, §42.004 requires the commissioner, in accordance with rules adopted by the State Board of
Education, to require reports necessary to implement and administer the Foundation School Program.
TEC, §43.001(b) describes the appropriations that make up the Available School Fund.
PREVIOUS BOARD ACTION: The board adopted a preliminary 2018–2019 per capita apportionment rate of $459.764 in September 2018.
BACKGROUND INFORMATION AND JUSTIFICATION: House Bill 1, the General Appropriations Bill enacted by the 85th Texas Legislature, 2017, contains an estimate of the amount that will be available for expenditures from the Available School Fund for the 2018–2019 school year. The per capita apportionment will include distributions from the Permanent School Fund and funds from state occupation taxes and from the Motor Fuels Tax. The recommended preliminary per capita apportionment rate is based on an estimate of the funds available for expenditure. The rate is revised later in the school year based on actual funds available for expenditure.
FISCAL IMPACT: The per capita apportionment rate finances part of the cost of the Foundation School Program. State aid comes from the Available School Fund and the Foundation School Fund. The per capita apportionment rate determines how much of each district's total state aid is paid from the Available School Fund. The part that is not financed by the Available School Fund must be paid from the Foundation School Fund.
PUBLIC BENEFIT AND COST TO PERSONS: State aid for the Foundation School Program is partially funded by the Available School Fund per capita apportionment. If this source of funds were not available, the shortfall would have to be made up from the General Revenue Fund.
PROCEDURAL AND REPORTING IMPLICATIONS: None.
PUBLIC COMMENTS: None.
MOTION TO BE CONSIDERED: The State Board of Education:
Approve a per capita apportionment rate of $459.764 for the 2018-2019 school year.
Staff Members Responsible:
Leo Lopez, Associate Commissioner, School Finance
Al McKenzie, Director, State Funding
Attachment: Final Per Capita Rate for 2018-2019
June 14, 2019
COMMITTEE ON SCHOOL FINANCE/PERMANENT SCHOOL FUND: ACTION
STATE BOARD OF EDUCATION: CONSENT
SUMMARY: The board is responsible for setting a per capita apportionment rate for each school year based on an estimate of the amount available for expenditures from the Available School Fund. The board adopted a preliminary 2018–2019 per capita apportionment rate of $459.764 in September 2018. Agency staff members will propose a recommended rate of $459.764 for the 2018–2019 school year at the June meeting of the Committee on School Finance/ Permanent School Fund.
STATUTORY AUTHORITY: Texas Education Code (TEC), §42.004 and §43.001(b).
TEC, §42.004 requires the commissioner, in accordance with rules adopted by the State Board of
Education, to require reports necessary to implement and administer the Foundation School Program.
TEC, §43.001(b) describes the appropriations that make up the Available School Fund.
PREVIOUS BOARD ACTION: The board adopted a preliminary 2018–2019 per capita apportionment rate of $459.764 in September 2018.
BACKGROUND INFORMATION AND JUSTIFICATION: House Bill 1, the General Appropriations Bill enacted by the 85th Texas Legislature, 2017, contains an estimate of the amount that will be available for expenditures from the Available School Fund for the 2018–2019 school year. The per capita apportionment will include distributions from the Permanent School Fund and funds from state occupation taxes and from the Motor Fuels Tax. The recommended preliminary per capita apportionment rate is based on an estimate of the funds available for expenditure. The rate is revised later in the school year based on actual funds available for expenditure.
FISCAL IMPACT: The per capita apportionment rate finances part of the cost of the Foundation School Program. State aid comes from the Available School Fund and the Foundation School Fund. The per capita apportionment rate determines how much of each district's total state aid is paid from the Available School Fund. The part that is not financed by the Available School Fund must be paid from the Foundation School Fund.
PUBLIC BENEFIT AND COST TO PERSONS: State aid for the Foundation School Program is partially funded by the Available School Fund per capita apportionment. If this source of funds were not available, the shortfall would have to be made up from the General Revenue Fund.
PROCEDURAL AND REPORTING IMPLICATIONS: None.
PUBLIC COMMENTS: None.
MOTION TO BE CONSIDERED: The State Board of Education:
Approve a per capita apportionment rate of $459.764 for the 2018-2019 school year.
Staff Members Responsible:
Leo Lopez, Associate Commissioner, School Finance
Al McKenzie, Director, State Funding
Attachment: Final Per Capita Rate for 2018-2019