TITLE: Relating to the publication of a line-item budget by school districts and municipalities.

SUMMARY: Relating to the publication of a line-item budget by school districts and municipalities.

FULL TEXT:
AN ACT relating to the publication of a line-item budget by school districts and municipalities. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 44.0041, Education Code, is amended to read as follows: Sec. 44.0041. PUBLICATION OF LINE-ITEM [SUMMARY OF PROPOSED] BUDGET. [(a)] Concurrently with the publication of notice of the budget under Section 44.004, a school district shall post the district's proposed budget in line-item form [a summary of the proposed budget]:(1) on the school district's Internet website; or (2) if the district has no Internet website, in the district's central administrative office. [(b) The budget summary must include: [(1) information relating to per student and aggregate spending on: [(A) instruction; [(B) instructional support; [(C) central administration; [(D) district operations; [(E) debt service; and [(F) any other category designated by the commissioner; and [(2) a comparison to the previous year's actual spending.] SECTION 2. Section 44.0051, Education Code, is amended to read as follows: (a) On final approval of the budget by the board of trustees, the school district shall post on the district's Internet website a copy of the budget adopted by the board of trustees in line-item form.The district's Internet website must prominently display the electronic link to the adopted budget in line-item form.(b) The district shall maintain the adopted budget,in line-item form, on the district's Internet website until the third anniversary of the date the budget was adopted. SECTION 3. Section 102.005(c), Local Government Code, is amended to read as follows: (c) The proposed budget shall be available in line-item form for inspection by any person. If the municipality maintains an Internet website, the municipal clerk shall take action to ensure that the proposed budget is posted on the website in line-item form.SECTION 4. Section 102.008(a), Local Government Code, is amended to read as follows: (a) On final approval of the budget by the governing body of the municipality, the governing body shall: (1) file the budget with the municipal clerk; and (2) if the municipality maintains an Internet website, take action to ensure that: (A) a copy of the budget, including the cover page, is posted on the website in line-item form;and (B) the record vote described by Section 102.007(d)(2) is posted on the website at least until the first anniversary of the date the budget is adopted. SECTION 5. This Act takes effect September 1, 2025.