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HR Services > Consulting > HB 3 Efficiency Audit

HB 3 Efficiency Audit

Fiscal management, efficiency, and utilization of resources

Texas Education Code Section 11.184 requires the board of trustees of a school district to conduct an efficiency audit before seeking voter approval to adopt a tax rate for the maintenance and operations (M&O) of the district. A TASB HB 3 Efficiency Audit will investigate the operations of the school district to examine fiscal management, efficiency, and utilization of resources and explain significant data variances among the district, peer districts, and state averages. Consultants will provide the school district with a report that answers prompts and questions determined by the Legislative Budget Board (LBB) established efficiency audit guidelines.

Services provided

The HB 3 Efficiency Audit will examine:

  • Peer districts
  • Accountability ratings
  • Financial rating
  • Student characteristics
    • Demographics
    • Attendance rate
    • Historical enrollment
  • Revenue
  • Expenditures
  • Payroll data
  • Fund balance
  • Staffing levels
  • Teacher turnover rate
  • Special programs
  • State and regional resources
  • Audit reporting
  • TEA monitoring or oversight
  • Budget process
  • Self-funded programs
  • Administrator evaluations
  • Compensation system
  • Operational information
    • District and campus planning
    • Facilities master plan
    • Energy management plan
    • Auxiliary staffing formulas
  • Academic information
    • Mentor program
    • Program adoption
    • Data considerations
    • Test result analysis

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