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HR Services Offers HB 3 Efficiency Audit

September 14, 2020 • Karen Dooley

HR Services Offers HB 3 Efficiency Audit

HR Services is adding an efficiency audit to its array of consulting services for Texas school districts.

As part of House Bill (HB) 3 of the 86th legislature, effective January 1, 2020, a district must conduct an efficiency audit before seeking voter approval to adopt a tax rate for the maintenance and operations of the district. Texas Education Code (TEC) 11.184 outlines the requirements.

An efficiency audit is defined as an investigation of the operations of a school district to examine fiscal management, efficiency, and utilization of resources. The Legislative Budget Board (LBB) has established guidelines identifying the scope and areas of investigation of the efficiency audit, including identification of effective and efficient use of resources and potential cost savings or reallocations.

The board of trustees, as outlined in Policy BAA (LEGAL), must select an auditor to conduct an efficiency audit no later than four months before the date on which the district proposes to hold an election to adopt a maintenance and operations tax rate.    

The HR Services website outlines specific details and scope of services provided in a HB 3 Efficiency Audit. To learn more or schedule an audit, contact HR Services at hrservices@tasb.org or 800.580.7782.


Karen Dooley is a senior HR consultant at TASB HR Services. Send Karen an email at karen.dooley@tasb.org.


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Tagged: HR