Budgeting and Accounting

Budgeting and Use of Public Funds
Auditing and Accountability

Budgeting and Use of Public Funds

TASB Resources

  • TASB Legal Services' Adoption of Budget and Tax Rates in 2019 (pdf) answers common questions surrounding the budget and tax rate adoption process in 2019 in light of new legislation.
  • TASB Legal Services' Adoption of Budget and Tax Rates–Traditional Method (pdf) (to be updated in 2020) is a step-by-step guide to the traditional method of budget and tax rate adoption for school districts.
  • TASB Legal Services' Adoption of Budget and Tax Rates–Early Tax Rate Adoption (pdf) (to be updated in 2020) is a step-by-step guide to the budget and tax rate adoption process for school districts using certified estimates of property values to adopt the tax rate.
  • TASB Legal Services’ Use of Public Funds (pdf) is a full-length legal outline of the statutory and constitutional restrictions on the use of public funds.
  • TASB Legal Services' article Activity Funds (pdf) discusses different types of activity funds and answers questions about how activity funds can be raised, accounted for, and spent.
  • TASB Legal Services' chart Required Newspaper Publication of Notices by School Districts (pdf) provides information regarding required newspaper notices, including the type of notice and the legal authority requiring publication.
  • TASB Leadership Team Services' article The Board’s Role in Financial Responsibility (pdf) provides an overview of the board's fiscal responsibilities.

Other Resources

Auditing and Accountability

Other Resources

The Texas Education Agency (TEA) website contains many financial resources, including: