HB4190 - Relating to an annual audit of attendance credit purchased by a school district and the refund of attendance credit used for a prohibited purpose.

  89R15871 AMF-D     By: Schatzline H.B. No. 4190       A BILL TO BE ENTITLED   AN ACT   relating to an annual audit of attendance credit purchased by a   school district and the refund of attendance credit used for a   prohibited purpose.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 49.154(b), Education Code, is amended to   read as follows:          (b)  Receipts shall be deposited in the state treasury and   may be used only for the purpose of providing aid to school   districts not required to reduce the district's local revenue level   under Section 48.257 [ foundation school program purposes ].          SECTION 2.  Subchapter D, Chapter 49, Education Code, is   amended by adding Section 49.1541 to read as follows:           Sec.   49.1541.     AUDIT; REFUND.   (a)   The agency shall conduct   an annual audit of receipts from attendance credit under Section   49.154 to determine whether any receipts were used for a purpose not   described by Section 49.154(b).             (b)     If the agency in conducting the audit under Subsection   (a) determines that any receipts were used for a purpose not   described by Section 49.154(b), the agency shall refund those   receipts proportionately to each school district that purchased   attendance credit under this chapter for the year in which the   determination was made.           (c)     A school district that receives a refund under   Subsection (b) may use the refund to pay for teacher salaries,   district infrastructure, or academic programs.            SECTION 3.  This Act takes effect September 1, 2025.