tx-June122026-54: 19 TAC §§89.1150, 89.1175, 89.1195, 89.1197 (Repeal) — Adaptations for Special Populations
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BUDGETING, ACCOUNTING, AND AUDITING The State Board of Education (SBOE) adopts the repeal of §109.25 and amendments to §109.51 and §109.52, concerning budgeting, accounting, and auditing. The repeal and amendments are adopted without changes to the proposed text as published in the February 27, 2026 issue of the Texas Register (51 TexReg 1246) and will not be republished. The adopted revisions repeal §109.25, whose statutory authority, Texas Education Code (TEC), §48.104(j-1), (k), (l), (m), (n), and (o), was removed by House Bill (HB) 2, 89th Texas Legislature, Regular Session, 2025. The revisions also align language in Subchapter D with TEC, §45.208, which no longer requires depository contracts to be submitted to the Texas Education Agency (TEA). REASONED JUSTIFICATION: Section 109.25 requires each school district and charter school to report financial information relating to the expenditure of the state compensatory education allotment under the Foundation School Program to TEA. HB 2, 89th Texas Legislature, Regular Session, 2025, repealed the SBOE's authority to direct how the state compensatory education allotment funds are spent and how the funds are reported to TEA....
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