Adopted Rules Title 19

TITLE 19. EDUCATION

CHAPTER 33. STATEMENT OF INVESTMENT OBJECTIVES, POLICIES, AND GUIDELINES OF THE TEXAS PERMANENT SCHOOL FUND

SUBCHAPTER A. STATE BOARD OF EDUCATION RULES

The State Board of Education (SBOE) adopts an amendment to §33.2, concerning distributions to the Available School Fund (ASF). The amendment is adopted without changes to the proposed text as published in the December 22, 2023 issue of the Texas Register (48 TexReg 7733) and will not be republished. The adopted amendment reinserts information related to the Permanent School Fund (PSF) distribution policy that was mistakenly repealed when 19 TAC Chapter 33 was revised to implement Senate Bill (SB) 1232, 87th Texas Legislature, Regular Session, 2021.

REASONED JUSTIFICATION: SB 1232, 87th Texas Legislature, Regular Session, 2021, established the Texas PSF Corporation and transferred responsibilities to manage and invest the fund to the Texas PSF Corporation. As a result, SBOE rules in Chapter 33 were significantly revised and reorganized effective March 1, 2023.

The adopted amendment reinstates mistakenly repealed language in §33.2 that addresses the SBOE's responsibilities to determine a rate for PSF distributions to the ASF.

The SBOE approved the amendment for first reading and filing authorization at its November 17, 2023 meeting and for second reading and final adoption at its February 2, 2024 meeting.

In accordance with Texas Education Code, §7.102(f), the SBOE approved the amendment for adoption by a vote of two-thirds of its members to specify an effective date earlier than the beginning of the 2024-2025 school year. The earlier effective date would ensure the reinstated provisions become effective as soon as possible. The effective date is 20 days after filing as adopted with the Texas Register.

SUMMARY OF COMMENTS AND RESPONSES: The public comment period on the proposal began December 22, 2023, and ended at 5:00 p.m. on January 22, 2024. The SBOE also provided an opportunity for registered oral and written comments at its January-February 2024 meeting in accordance with the SBOE board operating policies and procedures. No public comments were received.

STATUTORY AUTHORITY. The amendment is adopted under Texas Constitution, Article VII, §5(a)(2), which authorizes the State Board of Education (SBOE) to make distributions from the Permanent School Fund (PSF) to the available school fund with certain limits; and Texas Constitution, Article VII, §5(f), which authorizes the SBOE to manage and invest the PSF according to the prudent investor standard and make investments it deems appropriate.

CROSS REFERENCE TO STATUTE. The amendment implements Texas Constitution, Article VII, §5(a)(2) and (f).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 11, 2024.

TRD-202401108

Cristina De La Fuente-Valadez

Director, Rulemaking

Texas Education Agency

Effective date: March 31, 2024

Proposal publication date: December 22, 2023

For further information, please call: (512) 475-1497

CHAPTER 67. STATE REVIEW AND APPROVAL OF INSTRUCTIONAL MATERIALS

The State Board of Education (SBOE) adopts new §§67.21, 67.23, 67.25, 67.81, and 67.83, concerning state review and approval of instructional materials. Sections 67.21, 67.23, 67.25, and 67.83 are adopted with changes to the proposed text as published in the December 29, 2023, issue of the Texas Register (48 TexReg 8095) and will be republished. Section 67.81 is adopted without changes to the proposed text as published in the December 29, 2023 issue of the Texas Register (48 TexReg 8095) and will not be republished. The adopted new rules implement House Bill (HB) 1605, 88th Texas Legislature, Regular Session, 2023, by defining the criteria to be used in the review and approval of instructional materials by the SBOE and the Texas Education Agency (TEA); defining requirements for publisher participation in the instructional materials review and approval (IMRA) process; and establishing rules for the annual request for instructional materials for review and future proclamations, contracts for instructional materials, and criteria for publishers required to host parent portals.

REASONED JUSTIFICATION: Texas Education Code (TEC), Chapter 31, addresses instructional materials in public education and permits the SBOE to adopt rules for the adoption, requisition, distribution, care, use, and disposal of instructional materials. HB 1605, 88th Texas Legislature, Regular Session, 2023, significantly revised TEC, Chapter 31, including several provisions under SBOE authority. HB 1605 also added a new provision to TEC, Chapter 48, to provide additional funding to school districts and charter schools that adopt and implement SBOE-approved materials. In addition, the bill added requirements related to adoption of essential knowledge and skills in TEC, Chapter 28.

At the June 2023 SBOE meeting, the Committee of the Full Board held a work session to receive an overview presentation on HB 1605 from the commissioner of education and begin discussing preliminary decisions and next steps. The June 2023 SBOE HB 1605 Work Session Presentation shared during the work session is available on the TEA website at https://tea.texas.gov/about-tea/leadership/state-board-of-education/sboe-2023/sboe-2023-june/sboe-hb1605-working-session-slidedeck-062223.pdf.

At the August-September 2023 meeting, the Committee of the Full Board discussed the IMRA process and discussed the approach to developing the quality rubric criteria and process.

At the November 2023 SBOE meeting, the Committee of the Full Board discussed proposed new 19 TAC Chapter 67.

The adopted new sections implement HB 1605 and incorporate the feedback provided by the board.

The following changes were made to the rules since approved for first reading and filing authorization.

Section 67.21(d)(1) was modified at adoption to include the Texas Prekindergarten Guidelines and the English Language Proficiency Standards (ELPS).

Section 67.23(d)(1) was modified at adoption to include the Texas Prekindergarten Guidelines and the ELPS.

Section 67.25(1) was modified at adoption to include the Texas Prekindergarten Guidelines and the ELPS.

Section 67.83(c) was modified at adoption to clarify that a publisher must host an instructional materials parent portal.

In response to public comment, §67.83(c)(1) was modified at adoption to include a reference to the materials not allowed to be posted to the publisher parent portal outlined in TEC, §31.154(c).

In response to public comment, §67.83(c)(2) was modified at adoption to refer to a single-sign-on capability instead of using the term, "interoperable." Language was also added to include a 60-day period for publishers to come into compliance with the rule.

Section 67.83(c)(1)-(6) was modified at adoption to make non-substantive technical edits.

In response to public comment, new §67.83(e) was added at adoption to clarify the consequences of being out of compliance with the 60-day requirement in §67.83(c)(2).

The SBOE approved the new sections for first reading and filing authorization at its December 13, 2023 meeting and for second reading and final adoption at its February 2, 2024 meeting.

In accordance with TEC, §7.102(f), the SBOE approved the new sections for adoption by a vote of two-thirds of its members to specify an effective date earlier than the beginning of the 2024-2025 school year. The earlier effective date would allow for the implementation of the IMRA process to occur in the summer of 2024 as planned by the SBOE. The effective date is 20 days after filing as adopted with the Texas Register.

SUMMARY OF COMMENTS AND RESPONSES: The public comment period on the proposal began December 29, 2023, and ended at 5:00 p.m. on January 29, 2024. The SBOE also provided an opportunity for registered oral and written comments at its January-February 2024 meeting in accordance with the SBOE board operating policies and procedures. Following is a summary of public comments received and corresponding responses.

General Comments

Comment. The National Parents Union commented that Texas has served as a "beacon for other states" in terms of setting high standards for quality education. The commenter expressed concern, however, regarding the suitability rubric, stating that it "may contribute to culture wars and distractions in our classrooms."

Response. The SBOE agrees that the new rules will support the board in setting high standards for quality educational materials. The comment related to the suitability rubric is outside the scope of the proposed rulemaking as the rubric is not adopted in rule.

Comment. A Texas parent expressed excitement at seeing the use of evidence-based strategies for teaching students. The parent also expressed a hope that the evaluation tools do not become an avenue for injecting politics and culture wars in the classroom.

Response. The SBOE agrees. The new rules will establish the use of rubrics to measure instructional materials using evidence-based strategies for teaching.

Comment: The Network of Concerned Citizens provided comments concerning content in science instructional materials.

Response. This comment is outside the scope of the proposed rulemaking.

§67.81. Instructional Materials Contract

Comment. Concerning §67.81(c)(1), The Commit Partnership requested that the rules clarify the provisions related to the standardization of contract term lengths and maintain a standard contract duration for all SBOE-approved instructional materials unless the SBOE anticipates making substantive changes to the Texas Essential Knowledge and Skills (TEKS) in a specified subject area/grade level. The commenter suggested that the contract term not exceed the IMRA cycle review for the applicable subject and grade to maintain district flexibility.

Response. The SBOE disagrees with the recommendation to change the standard term for an instructional materials contract. The review of materials will happen annually; therefore, the suggested language would limit instructional materials contracts executed by TEA on behalf of the SBOE and publishers to one year. There is still a cycle for instructional materials, but this cycle will now be determined by the TEKS revision schedule and approval of aligned rubrics for IMRA by the SBOE.

To address the commenter's concern for school district flexibility in setting an initial term for instructional materials procurement contracts, the proposed contract term would be standard for all approved materials and become the default maximum length of time a district could purchase materials on EMAT under the contract. School districts, under the new rule, are not obligated to execute a contract for the full initial term, but rather are able to set their own initial term within the bounds of the SBOE-determined contract.

Comment. Texas American Federation of Teachers stated the organization is opposed to any potential amendments to the rules requiring evidence of effectiveness of instructional materials to be considered for contract renewal.

Response. The SBOE agrees that the ability for TEA to consider implementation effectiveness would be difficult given the many factors that influence the effectiveness of instructional materials.

§67.83. Publisher Parent Portal

Comment. Concerning proposed new §67.83(d), Texas Classroom Teachers Association (TCTA) stated there are specific prohibitions missing that are mentioned in TEC, §31.154. TCTA also requested that proposed new §67.83(d) add language quoting TEC, §31.154(c), to provide clarity regarding the specific types of instructional materials that are explicitly prohibited from being included in the portal.

Response. The SBOE disagrees with replicating statute in administrative code rule since rules are meant to clarify where statute is not clear. However, the SBOE agrees that the rule could clarify the prohibition in statute and took action to amend §67.83(c)(1) at adoption to add, "excluding materials outlined in TEC, §31.154(c)."

Comment. Concerning proposed new §67.83(c)(1), Savvas Learning Company, Accelerate Learning, and Houghton Mifflin Harcourt expressed concerns that online access to exams in teaching materials in the parent portal would compromise the validity of those exams.

Response. The SBOE agrees that assessments should be excluded from the requirement and took action to amend §67.83(c)(1) at adoption to add, "excluding materials outlined in TEC, §31.154(c)."

Comment. Concerning proposed new §67.83(c)(2), Savvas Learning Company, Accelerate Learning, and Houghton Mifflin Harcourt expressed concerns that the interoperability requirements for publishers' materials in a parent portal are too broad. In addition, the commenters stated that, as publishers, they will not know if their materials are interoperable until a school district purchases their instructional materials. The commenters suggested specific rule text changes.

Response. The SBOE agrees that the use of the term "interoperable" could be open to interpretation. However, the SBOE disagrees that the recommended language from the commenters is the appropriate manner to address the concern. Instead, the SBOE has modified the rule at adoption to focus on the desired functionality over the method of implementation. Specifically, the rule was modified to clarify that the parent portal must be "capable of single-sign-on" with a school district's learning management system (LMS).

In addition, new language in §67.83(c)(2) was added at adoption to address the comment related to publishers knowing whether their materials are interoperable. Section 67.83(c)(2) will allow a period for a publisher to come into compliance with the single-sign-on feature within 60 days of a school district purchase of materials. Section 67.83(e) was added at adoption to allow TEA to recommend to the SBOE the removal of a publisher's materials from the approved list of instructional materials if the publisher does not make their portal capable of single-sign-on with a school district's LMS unless the delay is due to a delay by the district or its LMS vendor.

Comment. Concerning §67.83(c)(2), Instructional Material Coordinators' Association of Texas (IMCAT) expressed concerns regarding the LMS interoperability and the possibility that an LMS vendor may refuse to comply or charge a school district an additional cost to comply.

Response. This comment is outside of the scope of the proposed rulemaking.

SUBCHAPTER B. STATE REVIEW AND APPROVAL

19 TAC §§67.21, 67.23, 67.25

STATUTORY AUTHORITY. The new sections are adopted under Texas Education Code (TEC), §26.006, as amended by House Bill (HB) 1605, 88th Texas Legislature, Regular Session, 2023, which requires school districts and open-enrollment charter schools to make available access to instructional materials for parents via a parent portal if applicable; TEC, §31.003(a), as amended by HB 1605, 88th Texas Legislature, Regular Session, 2023, which permits the State Board of Education (SBOE) to adopt rules for the adoption, requisition, distribution, care, use, and disposal of instructional materials; TEC, §31.022, as amended by HB 1605, 88th Texas Legislature, Regular Session, 2023, which requires the SBOE to review instructional materials that have been provided to the board by the Texas Education Agency (TEA) under TEC, §31.023; TEC, §31.023, as amended by HB 1605, 88th Texas Legislature, Regular Session, 2023, which requires the commissioner of education to establish, in consultation with and with the approval of the SBOE, a process for the annual review of instructional materials by TEA. In conducting a review under this section, TEA must use a rubric developed by TEA in consultation with and approved by the SBOE; TEC, §31.151, as amended by HB 1605, 88th Texas Legislature, Regular Session, 2023, which permits the SBOE to determine the standard terms and conditions of instructional materials contracts; and TEC, §31.154, as added by HB 1605, 88th Texas Legislature, Regular Session, 2023, which requires the SBOE to adopt standards for entities that supply instructional materials reviewed by TEA to make instructional materials supplied by the entity available on a parent portal hosted by the entity.

CROSS REFERENCE TO STATUTE. The new sections implement Texas Education Code, §§26.006, 31.003(a), 31.022, 31.023, and 31.151, as amended by House Bill (HB) 1605, 88th Texas Legislature, Regular Session, 2023, and 31.154, as added by HB 1605, 88th Texas Legislature, Regular Session, 2023.

§67.21.Proclamations, Public Notice, and Requests for Instructional Materials for Review.

(a) Upon the adoption of revised Texas Essential Knowledge and Skills (TEKS) or Texas Prekindergarten Guidelines (TPG), the State Board of Education (SBOE) shall determine if the extent of the revisions have created a need to remove instructional materials from the list approved under Texas Education Code, §31.022.

(b) The SBOE shall issue a proclamation calling for instructional materials if the determination in subsection (a) of this section results in a decision that a proclamation is necessary. The proclamation shall serve as notice to:

(1) all publishers to submit instructional material for review for the subject and grade level or course(s); and

(2) all publishers with approved instructional materials for the subject and grade level or course(s) that to remain on the list of approved materials, the publisher must submit new or revised materials or new information demonstrating alignment of current instructional materials to the revised TEKS or TPG.

(c) The Texas Education Agency shall issue an annual request for instructional materials to notify all publishers and the public that submissions of instructional materials aligned to quality rubrics and the suitability rubric approved by the SBOE are being invited for review.

(d) Each proclamation and annual request for instructional materials for review shall contain the following:

(1) information about and reference to applicable TEKS, TPG, and English Language Proficiency Standards in each subject for which submissions are being invited;

(2) the student enrollment of the courses or grade levels called for, to the extent that it is available, for the school year prior to the year in which the proclamation or annual request for instructional materials is issued;

(3) the requirement that a publisher grant electronic access to the instructional materials being submitted that complies to the specifications in the proclamation or annual request for instructional materials for review and may not submit a print copy;

(4) specifications for providing computerized files to produce accessible formats of approved instructional materials;

(5) specifications for ensuring that electronic instructional materials are fully accessible to students with disabilities; and

(6) a schedule of instructional materials review and approval procedures.

§67.23.Requirements for Publisher Participation in Instructional Materials Review and Approval (IMRA).

(a) A publisher with approved materials shall comply with product standards and specifications.

(b) Publishers participating in the adoption process are responsible for all expenses incurred by their participation.

(c) A publisher may not submit instructional materials for review that have been authored or contributed to by a current employee of the Texas Education Agency (TEA). This does not apply to open education resource instructional materials as developed by TEA in accordance with Texas Education Code, Chapter 31, Subchapter B-1.

(d) On or before the deadline established in the schedule of approval procedures, publishers shall submit correlations of instructional materials submitted for review in a format designated by the commissioner of education. Correlations shall be provided for materials designed for student use and materials designed for teacher use and include:

(1) evidence of coverage of each student expectation, in the context of the lesson, of the Texas Essential Knowledge and Skills or Texas Prekindergarten Guidelines and applicable English Language Proficiency Standards required by the proclamation or the request for instructional materials for review; and

(2) evidence of alignment to the quality rubric indicators.

(e) On or before the deadline established in the schedule of approval procedures, publishers shall certify that after exercising reasonable efforts, the submitted material complies with suitability standards and all applicable state laws.

(f) A publisher that intends to offer instructional materials for review and approval shall comply with additional requirements included in a proclamation or the annual request for instructional materials for review.

§67.25.Consideration and Approval of Instructional Materials by the State Board of Education.

The State Board of Education (SBOE) shall review the results of the instructional materials reviews completed by a review panel and submitted by the commissioner of education in accordance with Texas Education Code (TEC), §31.022 and §31.023. Instructional materials may be placed on the list of approved instructional materials only if they meet the following criteria:

(1) for full-subject and partial-subject tier one instructional materials for foundation subjects as defined by TEC, §28.002(a)(1), the product components cover 100% of the Texas Essential Knowledge and Skills (TEKS) and applicable English Language Proficiency Standards (ELPS) for the specific grade level and subject area when the proclamation or request for instructional materials was issued. In determining the percentage of the TEKS and ELPS covered by instructional materials, each student expectation shall count as an independent element of the standards;

(2) materials have been reviewed through the process required by TEC, §31.023;

(3) materials are free from factual error, defined as a verified error of fact or any error that would interfere with student learning, including significant grammatical or punctuation errors;

(4) materials meet the Web Content Accessibility Guidelines (WCAG) and meet the technical specifications of the Federal Rehabilitation Act, Section 508, as specified when a request for instructional materials or proclamation was issued;

(5) materials conform to or exceed in every instance the latest edition of the Manufacturing Standards and Specifications for Textbooks (MSST), developed by the State Instructional Materials Review Association, when the proclamation or request for instructional materials was issued;

(6) materials are compliant with the suitability standards adopted by the SBOE and are compliant with all applicable state laws; and

(7) materials provide access to a parent portal as required by TEC, §31.154.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 11, 2024.

TRD-202401109

Cristina De La Fuente-Valadez

Director, Rulemaking

Texas Education Agency

Effective date: March 31, 2024

Proposal publication date: December 29, 2023

For further information, please call: (512) 475-1497

SUBCHAPTER D. DUTIES OF PUBLISHERS AND MANUFACTURERS

19 TAC §67.81, §67.83

§67.83.Publisher Parent Portal.

(a) Standards under this section apply to any publisher that supplies instructional materials that are reviewed by a review panel under Texas Education Code (TEC), §31.022 and §31.023, and placed on the list of approved instructional materials by the State Board of Education (SBOE) as outlined in TEC, §31.022.

(b) Standards under this section apply to any instructional materials, including:

(1) full-subject tier one instructional material;

(2) open education resource instructional material;

(3) partial-subject tier one instructional material; and

(4) supplemental instructional material.

(1) includes in the portal all components placed on the list of instructional materials approved by the SBOE, including teacher- and student-facing materials, excluding materials outlined in TEC, §31.154(c);

(2) for each school district or open-enrollment charter school that purchases the instructional materials, makes the parent portal capable of single-sign-on with the learning management system or online learning portal used by the district or charter school to assign, distribute, present, or make available instructional materials as defined by TEC, §31.002, to students. If a publisher is unable to make instructional materials operational at the time of purchase by a school district or open-enrollment charter school, the publisher has 60 days from the date of purchase to make its portal operational with the learning management system of the school district or charter school that purchased the materials;

(3) for instructional materials not available in a digital format, contains the instructional materials component International Standard Book Number (ISBN) or part number, title, edition, and author to allow a parent to locate a physical copy of the material;

(4) allows access beginning not later than 30 days before the school year begins and concluding not earlier than 30 days after the school year ends;

(5) optimizes the portal for viewing on large monitors, laptops, tablets, and smartphone devices; and

(6) meets Web Content Accessibility Guidelines (WCAG) identified in the associated proclamation or annual request for instructional materials for review and any technical standards required by the Federal Rehabilitation Act, Section 508.

(d) A publisher hosting an instructional materials parent portal may not:

(1) include any instructional materials as defined by TEC, §31.002, that were not reviewed and placed on the approved materials list; or

(2) include any instructional materials on the portal that would undermine, subvert, or impede any local education agency or open-enrollment charter school from complying with TEC, §31.1011.

(e) For instructional materials that do not meet the single-sign-on capability requirements within the time period established under subsection (c)(2) of this section, the Texas Education Agency shall recommend to the SBOE the removal of the publisher's instructional materials from the list of approved materials unless the failure to meet the functionality is due to inaction by the school district or charter school or the district's or school's learning management system provider. The SBOE may remove the publisher's material from the approved list.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 11, 2024.

TRD-202401110

Cristina De La Fuente-Valadez

Director, Rulemaking

Texas Education Agency

Effective date: March 31, 2024

Proposal publication date: December 29, 2023

For further information, please call: (512) 475-1497

CHAPTER 97. PLANNING AND ACCOUNTABILITY

SUBCHAPTER EE. ACCREDITATION STATUS, STANDARDS, AND SANCTIONS

DIVISION 2. CONTRACTING TO PARTNER TO OPERATE A DISTRICT CAMPUS

19 TAC §97.1075, §97.1079

The Texas Education Agency (TEA) adopts amendments to §97.1075 and §97.1079, concerning contracting to partner to operate a district campus. The amendments are adopted without changes to the proposed text as published in the December 29, 2023 issue of the Texas Register (48 TexReg 8099) and will not be republished. The adopted amendments would remove language regarding the finality of decisions under §97.1075 and §97.1079 as a result of two court cases invalidating the provisions.

REASONED JUSTIFICATION: Section 97.1075 describes the requirements for contracting to partner to operate a campus under Texas Education Code (TEC), §11.174, including requirements related to conferred authorities, performance contracts, and ongoing monitoring. Section 97.1079 describes the criteria and determination processes for districts applying for benefits under TEC, §11.174(a)(2). Each rule includes a provision regarding the finality of the commissioner of education's decisions under the rule and the inability of districts to appeal those decisions. Due to recent court cases invalidating the provisions, the adopted amendments remove §97.1075(k) and §97.1079(f).

SUMMARY OF COMMENTS AND AGENCY RESPONSES: The public comment period on the proposal began December 29, 2023, and ended February 5, 2024. No public comments were received.

STATUTORY AUTHORITY. The amendments are adopted under Texas Education Code (TEC), §11.174, which requires the commissioner to adopt rules to administer the provisions for contracts regarding district campus operations; and TEC, §48.252, which requires the commissioner to adopt rules to administer the provisions for entitlements for district charter partnerships.

CROSS REFERENCE TO STATUTE. The amendments implement Texas Education Code, §11.174 and §48.252.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 6, 2024.

TRD-202400987

Cristina De La Fuente-Valadez

Director, Rulemaking

Texas Education Agency

Effective date: March 26, 2024

Proposal publication date: December 29, 2023

For further information, please call: (512) 475-1497

CHAPTER 109. BUDGETING, ACCOUNTING, AND AUDITING

SUBCHAPTER C. ADOPTIONS BY REFERENCE

19 TAC §109.41

The State Board of Education (SBOE) adopts an amendment to §109.41, concerning budgeting, accounting, and auditing. The amendment is adopted without changes to the proposed text as published in the December 22, 2023, issue of the Texas Register (48 TexReg 7734) and will not be republished. The amendment adopts by reference the updated Financial Accountability System Resource Guide (FASRG), Version 19, which includes allowable costs for dyslexia and related disorders added by House Bill (HB) 3928, 88th Texas Legislature, Regular Session, 2023. Although no changes were made to §109.41 since published as proposed, the FASRG adopted by reference does include changes to Modules 1-6 at adoption.

REASONED JUSTIFICATION: The FASRG describes the rules of financial accounting for school districts, charter schools, and education service centers and is adopted by reference under §109.41. Revisions to the FASRG align the content with current governmental accounting and auditing standards, remove obsolete requirements, and remove descriptions and discussions of best practices and other non-mandatory elements.

Requirements for financial accounting and reporting are derived from generally accepted accounting principles (GAAP). School districts and charter schools are required to adhere to GAAP. Legal and contractual considerations typical of the government environment are reflected in the fund structure basis of accounting.

An important function of governmental accounting systems is to enable administrators to assure and report on compliance with finance-related legal provisions. This assurance and reporting means that the accounting system and its terminology, fund structure, and procedures must be adapted to satisfy finance-related legal requirements. However, the basic financial statements of school districts and charter schools should be prepared in conformity with GAAP.

School district and charter school accounting systems shall use the accounting code structure presented in the Account Code section of the FASRG (Module 1). Funds shall be classified and identified on required financial statements by the same code number and terminology provided in the Account Code section of the FASRG (Module 1).

The FASRG, Version 19, contains six modules on the following topics: Module 1, Financial Accounting and Reporting (FAR) and FAR Appendices; Module 2, Special Supplement - Charter Schools; Module 3, Special Supplement - Non-profit Charter Schools Chart of Accounts; Module 4, Auditing; Module 5, Purchasing; and Module 6, Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System.

State law provides authority for both the SBOE and the commissioner of education to adopt rules on financial accounting. To accomplish this, the SBOE and the commissioner each adopt the FASRG by reference under separate rules. The SBOE adopts the FASRG by reference under §109.41, and the commissioner adopts the FASRG by reference under 19 TAC §109.5001.

The following changes were made to Modules 1-6 of the FASRG.

Module 1, Financial Accounting and Reporting (FAR) and FAR Appendices

Module 1 aligns with current governmental accounting standards. Module 1 includes the following changes. Updates were made to accounting codes and accounting guidance, which will include allowable costs for dyslexia and related disorders added by House Bill 3928, 88th Texas Legislature, Regular Session, and previous guidance was clarified. School districts and charter schools will be required to maintain proper budgeting and financial accounting and reporting systems. In addition, school districts will be required to establish principles and policies to ensure uniformity in accounting in conformity with GAAP established by the Governmental Accounting Standards Board (GASB).

In response to public comment, Module 1, FAR Appendices, was modified at adoption to provide clearer guidance and add clarity through grammatical edits for the use of accounting codes.

In addition, all references to the Elementary and Secondary Act (ESEA) have been updated at adoption to the Every Student Succeeds Act (ESSA).

Module 2, Special Supplement - Charter Schools

Module 2 aligns with current financial accounting reporting standards. Module 2 includes the following significant changes. Updates were made to accounting codes and accounting guidance, including a requirement for the recording of Teacher Retirement System (TRS) on-behalf revenue and payments and the calculation for the amounts, and previous guidance would be clarified. The module establishes financial and accounting requirements for Texas public charter schools to ensure uniformity in accounting in conformity with GAAP. The module also includes current guidance that complements the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide, State and Local Governments and supplements the Government Auditing Standards of the United States Government Accountability Office (GAO). These requirements will facilitate preparation of financial statements that conform to GAAP established by the Financial Accounting Standards Board (FASB).

At adoption, all references to the ESEA have been updated to the ESSA.

Module 3, Special Supplement - Non-profit Charter Schools Chart of Accounts

Module 3 aligns with current financial accounting standards. Module 3 includes the following changes. Updates were made to accounting codes and accounting guidance, which include allowable costs for dyslexia and related disorders added by House Bill 3928, 88th Texas Legislature, Regular Session, 2023, as well as the addition of accounting codes for TRS on-behalf payments, and previous guidance was clarified. Charter schools will be required to maintain proper budgeting and financial accounting and reporting systems that are in conformity with Texas Education Data Standards in the TSDS PEIMS. In addition, charter schools will be required to establish principles and policies to ensure uniformity in accounting in conformity with GAAP established by the FASB. The module also includes current auditing guidance that complements the AICPA Audit and Accounting Guide, State and Local Governments and supplements the Government Auditing Standards of the United States GAO. These requirements will facilitate preparation of financial statements that conform to GAAP established by the FASB.

In response to public comment, Module 3 was modified at adoption to provide clearer guidance and add clarity through grammatical edits for the use of accounting codes.

In addition, all references to the ESEA have been updated at adoption to the ESSA.

Module 4, Auditing

Module 4 aligns with current auditing standards. Module 4 includes the following changes. Updates were made to accounting codes and accounting guidance, and previous guidance was clarified. The module establishes auditing requirements for Texas public school districts and charter schools and includes current requirements from Texas Education Code (TEC), §44.008, as well as Code of Federal Regulations, Title 2, Part 200, Subpart F, Audit Requirements, that implement the federal Single Audit Act. The module also includes current auditing guidance that complements the AICPA Audit and Accounting Guide, State and Local Governments and supplements the Government Auditing Standards of the United States GAO. These requirements will facilitate preparation of financial statements that conform to GAAP established by the GASB.

At adoption, all references to the ESEA have been updated to the ESSA.

Module 5, Purchasing

Module 5 aligns with current purchasing laws and standards. Module 5 includes the following changes. Updates were made to purchasing guidance that has changed from previous legislation. Purchasing rules that needed additional explanation were clarified. School districts and charter schools will be required to establish procurement policies and procedures that align with their unique operating environment and ensure compliance with relevant statutes and policies.

In response to public comment, Module 5 was modified at adoption to provide clearer guidance and add clarity through grammatical edits.

Module 6, Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System

Module 6 includes the following changes. Updates were made to clarify language that needed additional explanation, and other changes were made due to changes in law. School districts and charter schools will be required to maintain proper budgeting and financial accounting and reporting systems. The module provides information to assist local school officials' understanding of the numerous options for use of the state compensatory education allotment and provides current guidance for compliance.

In response to public comment, Module 6 was modified at adoption to add reference to the impact of HB 1416, 88th Texas Legislature, Regular Session, 2023, on the State Compensatory Education (SCE) program and to provide clearer guidance and add clarity through grammatical edits.

The FASRG is posted on the Texas Education Agency (TEA) website at https://tea.texas.gov/finance-and-grants/financial-accountability/financial-accountability-system-resource-guide.

The SBOE approved the amendment for first reading and filing authorization at its November 17, 2023 meeting and for second reading and final adoption at its February 2, 2024 meeting.

In accordance with Texas Education Code, §7.102(f), the SBOE approved the amendment for adoption by a vote of two-thirds of its members to specify an effective date earlier than the beginning of the 2024-2025 school year. The earlier effective date would ensure the provisions of the FASRG align with current governmental accounting and auditing standards for school districts and charter schools as soon as possible. The effective date is 20 days after filing as adopted with the Texas Register.

Module 1: Financial Accounting and Reporting (FAR) Appendices and Module 3: Special Supplement - Nonprofit Charter School Chart of Accounts

Comment: Texas Council of Administrators of Special Education (TCASE) commented that some language stated for program intent code (PIC) 37 (Dyslexia or Related Disorders - Screening, Evaluation, and Identifications) and PIC 43 (Dyslexia or Related Disorders - Special Education) in Module 1: FAR Appendices, Section A.8.4 and Module 3: Special Supplement - Nonprofit Charter School Chart of Accounts, Section 3.8.4 could create confusion, and TCASE suggested clarification for the language. Specifically, TCASE requested clarification on the use of the term "tools for evaluation" in the list of allowed costs for PIC 37, as special education funds are used for evaluation; suggested adding reference to dyslexia certifications in addition to training as allowable costs for PIC 37; suggested clarifying that "services, such as instructional accommodations" include personnel costs, including those incurred through contracting with private providers, as allowed costs for PIC 37; suggested that the costs to exclude from PIC 43 be revised to be consistent with language in PIC 37 because the word "tools" is not referenced at exclusionary costs for PIC 43; commented that costs for more individuals with various certification should be included as allowed costs for PIC 43 in addition to licensed dyslexia therapists and certified academic language therapists; and commented that deleting language referring to contracts with private providers for both PIC 37 and 43 makes it unclear on how contracted costs should be coded.

Response: The SBOE agrees that amending language for costs to include in PIC 37 will clarify costs that are allowed to be coded to the PIC. The following changes have been made to the FASRG at adoption.

Language has been modified from "Dyslexia screening, progress monitoring, and/or evaluation tools" to "Tools and instruments used to screen, progress monitor, and/or evaluate for dyslexia and related disorders." PIC 37 is used for coding expenses from revenue received from the dyslexia allotment under TEC, §48.103. Any types of tools or instruments purchased by a local education agency with its dyslexia allotment to screen, progress monitor, or evaluate for dyslexia can be coded to this PIC.

Language has been modified from "Dyslexia identification training for evaluation personnel" to "Training in the identification of dyslexia for evaluation personnel," and "Costs related to certification, licensure, and/or training to become providers of dyslexia instruction" has been added to the list of costs to include in PIC 37.

To clarify that costs for contracted personnel can be coded to PIC 37, the following language has been added to the costs to include in PIC 37: "Personnel costs for the screening, evaluation, and identification of students with dyslexia."

The SBOE disagrees that revising the costs to exclude from PIC 43 regarding "tools" is necessary but agrees that amending language for the costs that are allowed to be coded to PIC 43 will provide clarification. Therefore, for PIC 43, the FASRG has been modified at adoption to replace "Salary for personnel providing dyslexia instruction to identified students" and "Licensed dyslexia therapist or certified academic language therapist positions and/or stipends for licensed dyslexia therapists or certified academic language therapists" with "Personnel costs for licensed, trained, or certified providers of dyslexia instruction." The amended language clarifies allowable providers as described in the SBOE's Dyslexia Handbook, which is adopted in 19 TAC §74.28.

Module 3: Special Supplement - Nonprofit Charter School Chart of Accounts

Comment: A certified public accountant commented that the word "finance" should be added after "right-of-use" in the inclusion chart for function code 71 (Debt Service) in Module 3 to specify that function code 71 should be used for interest on right-of-use finance leases.

Response: The SBOE agrees that function 71 should be used for interest on right-of-use finance leases. Language has been modified at adoption for function code 71 in Module 3, Section 3.3, to specify that it should be used for right-of-use finance leases.

Module 5: Purchasing

Comment: Texas Association of School Business Officials recommended that the word "local" be deleted from the definition of the purchase of newspaper advertising below the competitive procurement threshold in section 5.10 of Module 5 to state, "Newspaper Advertising. The purchasing of advertising from newspapers for the purpose of communicating with the general public of information concerning the district that is legally mandated, such as elections and procurement opportunities, when paid directly to the publisher."

Response: The SBOE agrees that the word "local" may be deleted to remove the specification for the purchase of advertising from local newspapers. However, language in Module 5, Section 5.10, has been modified at adoption to specify newspapers of general circulation in the geographic boundaries of the school district. The language has been updated to read, "Newspaper Advertising. The purchasing of advertising from newspapers of general circulation in the geographic boundaries of the school district for the purpose of communicating with the general public of information concerning the district that is legally mandated, such as elections and procurement opportunities, when paid directly to the publisher."

Module 6: State Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System

Comment: An education service center representative requested that HB 1416, 88th Texas Legislature, Regular Session, 2023, be added to the part of section 6.1 of Module 6 that summarizes the impact of the SCE program as a result of HB 4545, 87th Texas Legislature, Regular Session, 2021. The representative also requested that the language "with the help of required stakeholders" be included in the part of section 6.1 of Module 6 that describes expenses related to reducing the dropout rate to the allowable use of SCE funds. Additionally, the representative recommended that the term "district comprehensive needs assessment" be replaced with "district improvement plan" in the last paragraph under section 6.2.2 of Module 6.

Response: The SBOE agrees and has modified the FASRG at adoption to update Module 6, sections 6.1 and 6.2.2, with the suggested language.

STATUTORY AUTHORITY. The amendment is adopted under Texas Education Code (TEC), §7.102(c)(32), which requires the State Board of Education (SBOE) to adopt rules concerning school district budgets and audits of school district fiscal accounts as required under TEC, Chapter 44, Subchapter A; TEC, §44.007(a), which requires the board of trustees of each school district to adopt and install a standard school fiscal accounting system that conforms with generally accepted accounting principles; TEC, §44.007(b), which requires the accounting system to meet at least the minimum requirements prescribed by the commissioner, subject to review and comment by the state auditor; TEC, §44.007(c), which requires a record to be kept of all revenues realized and of all expenditures made during the fiscal year for which a budget is adopted. A report of the revenues and expenditures for the preceding fiscal year is required to be filed with the agency on or before the date set by the SBOE; TEC, §44.007(d), which requires each district, as part of the report required by TEC, §44.007, to include management, cost accounting, and financial information in a format prescribed by the SBOE in a manner sufficient to enable the board to monitor the funding process and determine educational system costs by district, campus, and program; and TEC, §44.008(b), which requires the independent audit to meet at least the minimum requirements and be in the format prescribed by the SBOE, subject to review and comment by the state auditor. The audit must include an audit of the accuracy of the fiscal information provided by the district through the Texas Student Data System Public Education Information Management System.

CROSS REFERENCE TO STATUTE. The amendment implements Texas Education Code, §§7.102(c)(32), 44.007(a)-(d), and 44.008(b).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 11, 2024.

TRD-202401111

Cristina De La Fuente-Valadez

Director, Rulemaking

Texas Education Agency

Effective date: March 31, 2024

Proposal publication date: December 22, 2023

For further information, please call: (512) 475-1497

SUBCHAPTER EE. COMMISSIONER'S RULES CONCERNING FINANCIAL ACCOUNTING GUIDELINES

19 TAC §109.5001

The Texas Education Agency (TEA) adopts an amendment to §109.5001, concerning budgeting, accounting, and auditing. The amendment is adopted without changes to the proposed text as published in the December 22, 2023, issue of the Texas Register (48 TexReg 7736) and will not be republished. The amendment adopts by reference the updated Financial Accountability System Resource Guide (FASRG), Version 19, which includes allowable costs for dyslexia and related disorders added by House Bill (HB) 3928, 88th Texas Legislature, Regular Session, 2023. Although no changes were made to §109.41 since published as proposed, the FASRG adopted by reference does include changes to Modules 1-6 at adoption.

REASONED JUSTIFICATION: The FASRG describes the rules of financial accounting for school districts, charter schools, and education service centers and is adopted by reference under §109.5001. Revisions to the FASRG align the content with current governmental accounting and auditing standards, remove obsolete requirements, and remove descriptions and discussions of best practices and other non-mandatory elements.

An important function of governmental accounting systems is to enable administrators to assure and report on compliance with finance-related legal provisions. This assurance and reporting process means that the accounting system and its terminology, fund structure, and procedures must be adapted to satisfy finance-related legal requirements. However, the basic financial statements of school districts and charter schools should be prepared in conformity with GAAP.

State law provides authority for both the State Board of Education (SBOE) and the commissioner of education to adopt rules on financial accounting. To accomplish this, the SBOE and the commissioner each adopt the FASRG by reference under separate rules. The SBOE adopts the FASRG by reference under 19 TAC §109.41, and the commissioner adopts the FASRG by reference under §109.5001.

During the January-February 2024 SBOE meeting, the SBOE approved §109.41 for second reading and final adoption. At that time, the SBOE approved the following changes to the FASRG since published as proposed. These changes impact the FASRG adopted by reference in new §109.5001.

Module 1, Financial Accounting and Reporting (FAR) and FAR Appendices

In response to public comment, Module 1, FAR Appendices, was modified at adoption to provide clearer guidance and add clarity through grammatical edits for the use of accounting codes.

In addition, all references to the Elementary and Secondary Act (ESEA) have been updated at adoption to the Every Student Succeeds Act (ESSA).

Module 2, Special Supplement - Charter Schools

At adoption, all references to the ESEA have been updated to the ESSA.

Module 3, Special Supplement - Non-profit Charter Schools Chart of Accounts

Module 3 aligns with current financial accounting standards. Module 3 includes the following changes. Updates were made to accounting codes and accounting guidance, which includes allowable costs for dyslexia and related disorders added by House Bill 3928, 88th Texas Legislature, Regular Session, 2023, as well as the addition of accounting codes for TRS on-behalf payments, and previous guidance was clarified. Charter schools will be required to maintain proper budgeting and financial accounting and reporting systems that are in conformity with Texas Education Data Standards in the TSDS PEIMS. In addition, charter schools will be required to establish principles and policies to ensure uniformity in accounting in conformity with GAAP established by the FASB. The module also includes current auditing guidance that complements the AICPA Audit and Accounting Guide, State and Local Governments and supplements the Government Auditing Standards of the United States GAO. These requirements will facilitate preparation of financial statements that conform to GAAP established by the FASB.

In response to public comment, Module 3 was modified at adoption to provide clearer guidance and add clarity through grammatical edits for the use of accounting codes.

In addition, all references to the ESEA have been updated at adoption to the ESSA.

Module 4, Auditing

At adoption, all references to the ESEA have been updated to the ESSA.

Module 5, Purchasing

In response to public comment, Module 5 was modified at adoption to provide clearer guidance and add clarity through grammatical edits.

Module 6, Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System

The FASRG is posted on the TEA website at https://tea.texas.gov/finance-and-grants/financial-accountability/financial-accountability-system-resource-guide.

SUMMARY OF COMMENTS AND AGENCY RESPONSES: The public comment period on the proposal began December 22, 2023, and ended January 22, 2024. Following is a summary of public comments received and agency responses.

Module 1: Financial Accounting and Reporting (FAR) Appendices and Module 3: Special Supplement - Nonprofit Charter School Chart of Accounts

Response: The agency agrees that amending language for costs to include in PIC 37 will clarify costs that are allowed to be coded to the PIC. The following changes have been made to the FASRG at adoption.

The agency disagrees that revising the costs to exclude from PIC 43 regarding "tools" is necessary but agrees that amending language for the costs that are allowed to be coded to PIC 43 will provide clarification. Therefore, for PIC 43, the FASRG has been modified at adoption to replace "Salary for personnel providing dyslexia instruction to identified students" and "Licensed dyslexia therapist or certified academic language therapist positions and/or stipends for licensed dyslexia therapists or certified academic language therapists" with "Personnel costs for licensed, trained, or certified providers of dyslexia instruction." The amended language clarifies allowable providers as described in the SBOE's Dyslexia Handbook, which is adopted in 19 TAC §74.28.

Module 3: Special Supplement - Nonprofit Charter School Chart of Accounts

Response: The agency agrees that function 71 should be used for interest on right-of-use finance leases. Language has been modified at adoption for function code 71 in Module 3, Section 3.3, to specify that it should be used for right-of-use finance leases.

Module 5: Purchasing

Response: The agency agrees that the word "local" may be deleted to remove the specification for the purchase of advertising from local newspapers. However, language in Module 5, Section 5.10, has been modified at adoption to specify newspapers of general circulation in the geographic boundaries of the school district. The language has been updated to read, "Newspaper Advertising. The purchasing of advertising from newspapers of general circulation in the geographic boundaries of the school district for the purpose of communicating with the general public of information concerning the district that is legally mandated, such as elections and procurement opportunities, when paid directly to the publisher."

Module 6: State Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System

Response: The agency agrees and has modified the FASRG at adoption to update Module 6, sections 6.1 and 6.2.2, with the suggested language.

STATUTORY AUTHORITY. The amendment is adopted under Texas Education Code (TEC), §7.055(b)(32), which requires the commissioner to perform duties in connection with the public school accountability system as prescribed by TEC, Chapters 39 and 39A; TEC, §44.001(a), which requires the commissioner to establish advisory guidelines relating to the fiscal management of a school district; TEC, §44.001(b), which requires the commissioner to report annually to the State Board of Education (SBOE) the status of school district fiscal management as reflected by the advisory guidelines and by statutory requirements; TEC, §44.007(a), which requires the board of trustees of each school district to adopt and install a standard school fiscal accounting system that conforms with generally accepted accounting principles; TEC, §44.007(b), which requires the accounting system to meet at least the minimum requirements prescribed by the commissioner, subject to review and comment by the state auditor; TEC, §44.007(c), which requires a record to be kept of all revenues realized and of all expenditures made during the fiscal year for which a budget is adopted. A report of the revenues and expenditures for the preceding fiscal year is required to be filed with the agency on or before the date set by the SBOE; TEC, §44.007(d), which requires each district, as part of the report required by TEC, §44.007, to include management, cost accounting, and financial information in a format prescribed by the SBOE in a manner sufficient to enable the board to monitor the funding process and determine educational system costs by district, campus, and program; and TEC, §44.008(b), which requires the independent audit to meet at least the minimum requirements and be in the format prescribed by the SBOE, subject to review and comment by the state auditor. The audit must include an audit of the accuracy of the fiscal information provided by the district through the Texas Student Data System Public Education Information Management System.

CROSS REFERENCE TO STATUTE. The amendment implements Texas Education Code (TEC), §§7.055(b)(32), 44.001(a) and (b), 44.007(a)-(d), and 44.008(b).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 11, 2024.

TRD-202401113

Cristina De La Fuente-Valadez

Director, Rulemaking

Texas Education Agency

Effective date: March 31, 2024

Proposal publication date: December 22, 2023

For further information, please call: (512) 475-1497

CHAPTER 112. TEXAS ESSENTIAL KNOWLEDGE AND SKILLS FOR SCIENCE

SUBCHAPTER B. MIDDLE SCHOOL

19 TAC §112.26

The State Board of Education (SBOE) adopts an amendment to §112.26, concerning Grade 6 science. The amendment is adopted without changes to the proposed text as published in the December 22, 2023 issue of the Texas Register (48 TexReg 7738) and will not be republished. The adopted amendment corrects punctuation errors in the student expectation in §112.26(b)(11)(A).

REASONED JUSTIFICATION: In accordance with statutory requirements that the SBOE by rule identify the essential knowledge and skills of each subject in the required curriculum, the SBOE follows a board-approved cycle to review and revise the essential knowledge and skills for each subject.

At the September 2019 meeting, SBOE members were asked to designate content advisors for the review and revision of the science Texas Essential Knowledge and Skills (TEKS). In December 2019, applications to serve on science TEKS review work groups were posted on the Texas Education Agency (TEA) website. Additionally, in December 2019, TEA distributed a survey to collect information from educators regarding the review and revision of the science TEKS. TEA staff provided applications for the science review work groups to SBOE members on a monthly basis from December 2019 to June 2020 and in September, October, and December 2020. At the January 2020 SBOE meeting, the SBOE provided specific guidance for the TEKS review work groups.

Also in January 2020, science TEKS review content advisors met in a face-to-face meeting to develop consensus recommendations regarding revisions to the science TEKS to share with future work groups. At that time, the content advisors met with representatives from Work Group A to discuss the consensus recommendations. Work Group A convened in February 2020 to review survey results, content advisor consensus recommendations, and the SBOE's guidance to work groups to develop recommendations for how science TEKS review work groups can address these areas. Work Group B was convened virtually in June 2020 to develop recommendations for four high school science courses: Biology, Chemistry, Integrated Physics and Chemistry, and Physics. In November 2020, the SBOE approved for second reading and final adoption proposed new §§112.41-112.45 for implementation beginning in the 2023-2024 school year.

Work Group D was convened for monthly meetings from November 2020-February 2021 to develop recommendations for TEKS for five additional high school science courses: Aquatic Science, Astronomy, Earth and Space Science, Environmental Systems, and a new course Specialized Topics in Science. In June 2021, the board gave final approval to the additional high school science courses. Specialized Topics in Science was approved for implementation beginning in the 2022-2023 school year. Aquatic Science, Astronomy, Earth and Space Science, and Environmental Systems were approved for implementation beginning in the 2024-2025 school year.

Between August and November 2020, Work Group C convened for a series of virtual meetings to develop recommendations for the Grades 6-8 science TEKS. Work Group E was convened for monthly meetings between January and March 2021 to develop recommendations for the science TEKS for Kindergarten-Grade 5. Work Groups C and E were reconvened in May and June 2021 to address public feedback and revise their draft recommendations. Work Group F was convened for a series of virtual meetings in July 2021 to address SBOE feedback provided at the April and June 2021 SBOE meetings, vertically align the elementary and middle school standards, meet with content advisors, and finalize the draft recommendations for the Kindergarten-Grade 8 TEKS for science. At the September 2021 SBOE meeting, the board approved for first reading and filing authorization proposed new TEKS for Kindergarten-Grade 5 science. At the November 2021 SBOE meeting, the board approved for second reading and final adoption proposed new 19 TAC §§112.1-112.7 and 112.25-112.28.

Following adoption of the revised standards, an error was discovered in one Grade 6 student expectation. An additional comma changed the intended meaning of the student expectation. The adopted amendment removes the comma and makes a technical edit to punctuation at the end of the student expectation.

The SBOE approved the amendment for first reading and filing authorization at its November 17, 2023 meeting and for second reading and final adoption at its February 2, 2024 meeting.

In accordance with Texas Education Code, §7.102(f), the SBOE approved the amendment for adoption by a vote of two-thirds of its members to specify an effective date earlier than the beginning of the 2024-2025 school year. The earlier effective date would correct an error prior to the implementation of the new standards in the 2024-2025 school year. The effective date is 20 days after filing as adopted with the Texas Register.

STATUTORY AUTHORITY. The amendment is adopted under Texas Education Code (TEC), §7.102(c)(4), which requires the State Board of Education (SBOE) to establish curriculum and graduation requirements; TEC, §28.002(a), which identifies the subjects of the required curriculum; and TEC, §28.002(c), which requires the SBOE to identify by rule the essential knowledge and skills of each subject in the required curriculum that all students should be able to demonstrate and that will be used in evaluating instructional materials and addressed on the state assessment instruments.

CROSS REFERENCE TO STATUTE. The amendment implements Texas Education Code, §7.102(c)(4) and §28.002(a) and (c).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 11, 2024.

TRD-202401112

Cristina De La Fuente-Valadez

Director, Rulemaking

Texas Education Agency

Effective date: March 31, 2024

Proposal publication date: December 22, 2023

For further information, please call: (512) 475-1497