Per Capita Apportionment Rate for the 2012-2013 School Year
July 20, 2012
COMMITTEE ON SCHOOL FINANCE/PERMANENT SCHOOL FUND: ACTION
STATE BOARD OF EDUCATION: ACTION
SUMMARY: The board is responsible for setting a per capita apportionment rate for each school year based on an estimate of the amount available for expenditures from the Available School Fund. The recommended rate for the 2012-2013 school year is $373.878.
STATUTORY AUTHORITY: Texas Education Code, (TEC) §42.004 and §43.001(b).
PREVIOUS BOARD ACTION: The board adopted a preliminary 2011-2012 per capita apportionment rate of $247.475 in September 2011.
BACKGROUND INFORMATION AND SIGNIFICANT ISSUES: Senate Bill 1, the General Appropriations Bill enacted by the 82nd Texas Legislature, 2011, contains an estimate of the amount that will be available for expenditures from the Available School Fund for the 2012-2013 school year. The per capita apportionment will include distributions from the Permanent School Fund and funds from state occupation taxes and from the Motor Fuels Tax. The recommended per capita apportionment rate is based on an estimate of the funds available for expenditure. The rate may be revised later in the school year based on actual funds available for expenditure.
FISCAL IMPACT: The per capita apportionment rate finances part of the cost of the Foundation School Program. State aid comes from the Available School Fund and the Foundation School Fund. The per capita apportionment rate determines how much of each district's total state aid is paid from the Available School Fund. The part that is not financed by the Available School Fund must be paid from the Foundation School Fund.
PUBLIC AND STUDENT BENEFIT: State aid for the Foundation School Program is partially funded by the Available School Fund per capita apportionment. If this source of funds were not available, the shortfall would have to be made up from the General Revenue Fund.
PROCEDURAL AND REPORTING IMPLICATIONS: None.
PUBLIC COMMENTS: None.
OTHER COMMENTS AND RELATED ISSUES: None.
COMMISSIONER'S RECOMMENDATION: I recommend that the State Board of Education:
Adopt a preliminary per capita apportionment rate of $373.878 for the 2012-2013 school year.
Commissioner of Education
Staff Members Responsible:
Robert Durón, Deputy Commissioner
Finance and Administration
Shirley Beaulieu, Associate Commissioner
Finance/Chief Financial Officer
Lisa Dawn-Fisher, Chief School Finance Officer
2012-2013 Proposed Preliminary Per Capita Rate (PDF, 33KB)