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TSBVI at sunset

PolicyTitleUpdate
Index   08/26/94, 09/29/95, 11/17/95, 3/22/96, 5/24/96, 9/27/96, 11/15/96, 1/24/97, 5/23/97, 9/26/97, 11/14/97, 1/23/98, 3/31/98, 5/21/98, 11/6/98, 3/30/99, 11/19/99, 1/24/02, 3/26/02, 11/22/02, 1/31/03, 3/21/03, 5/28/03, 11/21/03, 1/30/04, 3/26/04, 11/19/04, 1/26/05 (SH) , 2/1/05, 4/1/05, 5/25/05, 11/18/05, 1/27/06 3/24/06, 7/28/06, 9/22/06, 1/17/06, 1/26/07, 3/23/07, 5/23/07, 7/23/07, 9/28/07, 11/16/07, 1/25/08, 3/28/08, 6/4/08, 9/26/08, 11/21/08, 1/23/09, 4/3/09, 9/25/09, 11/20/09, 1/22/10, 4/9/10, 6/2/10, 11/19/10, 1/28/11, 11/9/12, 1/25/13, 11/8/13, 9/20/13, 1/31/14, 6/4/14, 11/21/14, 4/10/15, 6/3/15, 8/7/15,11/20/15, 1/29/2016, 6/3/2016, 9/20/2016, 11/18/16
CBA STATE AND FEDERAL REVENUE SOURCES: STATE Amended 8/7/15
CBB STATE AND FEDERAL REVENUE SOURCES: FEDERAL Amended 11/18/16
CDA ETHICS: CONFLICT OF INTEREST OTHER REVENUES: INVESTMENTS Amended 11/18/16
CDB OTHER REVENUES: SALE, EXCHANGE, OR LEASE OF SCHOOL-OWNED PROPERTY Reviewed: 6/3/15
CDC OTHER REVENUES: GRANTS FROM PRIVATE SOURCES Amended 8/7/15
CDCA OTHER REVENUES: GIFTS AND DONATIONS: LEGACY FUND Amended: 4/10/15
CE ANNUAL OPERATING BUDGET Amended: 11/16/07
CF ACCOUNTING Deleted 6/3/15
CFA ACCOUNTING: FINANCIAL REPORTS AND STATEMENTS Amended 6/3/15
CFB ACCOUNTING INVENTORIES Amended 8/7/15
CFC ACCOUNTING: AUDITS Amended: 11/19/04
CFCA INTERNAL AUDIT CHARTER Amended 9/29/17
CFDA ACCOUNTING: SCHOOL ACTIVITY FUND MANAGEMENT Reviewed 1/29/16
CFDB Accounting: Student Trust Fund Reviewed 1/29/16
CFE ACCOUNTING: PAYROLL PROCEDURES Reviewed 1/29/16
CFEA PAYROLL PROCEDURES: SALARY DEDUCTIONS Amended 1/29/16
CFG ACCOUNTING: CASH RECEIVED FOR SCHOOL PURPOSES Reviewed 1/29/16
CG BONDED EMPLOYEES AND OFFICERS Reviewed 1/29/16
CH PURCHASING AND ACQUISITION Reviewed 6/3/15
CHB PURCHASING AND ACQUISITION: PETTY CASH ACCOUNT Amended: 3/21/03
CHC PURCHASING Amended: 8/7/15
CHF PURCHASING AND ACQUISITION: PAYMENT PROCEDURES Amended 1/29/16
CK SAFETY PROGRAM Reviewed: 3/21/03
CKA SAFETY PROGRAM: INSPECTIONS Amended 3/26/04
CKB SAFETY PROGRAM/RISK MANAGEMENT: ACCIDENT PREVENTION AND REPORTS Reviewed: 3/21/03
CKC SAFETY PROGRAM/RISK MANAGEMENT: EMERGENCY PLANS Amended: 6/4/14
CKD SAFETY PROGRAM: FIRE PREVENTION Amended: 3/21/03
CKF RISK MANAGEMENT Amended: 3/26/04
CKFB RISK MANAGEMENT: RETURN TO WORK PROGRAM Reviewed: 1/31/03
CL BUILDING, GROUNDS AND EQUIPMENT MANAGEMENT Amended: 1/25/08
CLA BUILDINGS, GROUNDS AND EQUIPMENT MANAGEMENT: SECURITY Amended: 11/19/10
CLB BUILDING, GROUNDS AND EQUIPMENT MANAGEMENT: MAINTENANCE Amended: 11/20/09
CLC BUILDING, GROUNDS AND EQUIPMENT MANAGEMENT: TRAFFIC AND PARKING CONTROLS Amended: 8/7/15
CLD BUILDING, GROUNDS AND EQUIPMENT MANAGEMENT: NAMES OF TSBVI BUILDINGS Amended: 3/21/03
CLE BUILDING, GROUNDS AND EQUIPMENT MANAGEMENT: FLAG DISPLAYS Reviewed 6/3/2016
CMD EQUIPMENT AND SUPPLIES MANAGEMENT: INSTRUCTIONAL MATERIALS CARE AND ACCOUNTING Amended: 11/16/07
CNA TRANSPORTATION MANAGEMENT: STUDENT TRANSPORTATION Amended: 4/9/10
CNB TRANSPORTATION MANAGEMENT: SCHOOL-OWNED VEHICLES Amended: 4/9/10
CNC TRANSPORTATION MANAGEMENT: TRANSPORTATION SAFETY Adopted: 4/9/10
CO FOOD SERVICES MANAGEMENT Amended: 6/4/08
COA FOOD SERVICES MANAGEMENT: FOOD PURCHASING Reviewed: 3/28/08
COD CANTEEN OPERATION AND CONTROL Amended: 1/28/11
CPAB OFFICE COMMUNICATIONS: MAIL AND DELIVERY Adopted 5/25/05
CPC OFFICE MANAGEMENT: RECORDS MANAGEMENT PROGRAM Amended: 11/10/15
CQ Technology Resources Amended 1/25/13
CQA TECHNOLOGY RESOURCES: TSBVI AND CLASSSROOM WEBSITES Adopted 9/20/13
CRB BOARD MEMBER AND EXECUTIVE MANAGEMENT STAFF LIABILITY INSURANCE Amended: 11/20/09
CRD INSURANCE AND ANNUITIES MANAGEMENT: HEALTH AND LIFE INSURANCE Amended: 4/3/09
CRE INSURANCE AND ANNUITIES MANAGEMENT: WORKERS' COMPENSATION COVERAGE Amended: 11/18/05
CRF INSURANCE AND ANNUITIES MANAGEMENT: UNEMPLOYMENT INSURANCE Amended: 11/19/04
CRG INSURANCE AND ANNUITIES MANAGEMENT: DEFERRED COMPENSATION AND ANNUITIES Reviewed: 11/21/03
CS FACILITY STANDARDS Reviewed: 4/3/09
CV FACILITIES CONSTRUCTION Reviewed 1/29/16

PURPOSE AND MISSION

Internal audit serves agency administrators and the governing board by furnishing independent analyses, appraisals, and recommendations about the adequacy and effectiveness of TSBVI’s systems of internal control and the quality of performance in carrying out assigned responsibilities.  Texas Government Code 2102.002

The purpose of the Texas School for the Blind and Visually Impaired’s (TSBVI) Internal Audit activity is to provide independent, objective assurance and consulting services designed to add value and improve TSBVI’s operations.  The mission of internal audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. The internal audit activity helps TSBVI to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.  Institute of Internal Auditors (IIA) Model Charter

The purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles, the Code of Ethics, the Standards, and the Definition of Internal Auditing).  The Internal Audit Director must periodically review the internal audit charter and present it to senior management and the board for approval. IIA Standard 1000

STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING

The internal audit program shall comply with the Texas Internal Audit Act, the Standards for the Professional Practice of Internal Auditing, the Code of Ethics contained in the Professional Practices Framework as promulgated by the Institute of Internal Auditors, and generally accepted governmental auditing standards. Texas Government Code 2102.011

The internal audit activity will govern itself by adherence to the mandatory elements of The Institute of Internal Auditors' International Professional Practices Framework, including the core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the International Standards for the Professional Practice of Internal Auditing, and the Definition of Internal Auditing. The Internal Audit Director will report periodically to senior management and the Board regarding the internal audit activity’s conformance to the Code of Ethics and the Standards.

Ten Core Principles articulate what effective internal auditing looks like in practice:

  1. Demonstrates integrity
  2. Demonstrates competence and due professional care
  3. Is objective and free from undue influence (independent)
  4. Aligns with the strategies, objectives and risks of the organization
  5. Is appropriately positioned and adequately resourced
  6. Demonstrates quality and continuous improvement
  7. Communicates effectively
  8. Provides risk-based assurance
  9. Is insightful, proactive, and future-focused
  10. Promotes organizational improvement

The professional standards and guidance contained in Government Auditing Standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits. GAGAS contains requirements and guidance dealing with ethics, independence, auditors’ professional judgment and competence, quality control, performance of the audit, and reporting. GAGAS 1.04

AUTHORITY

The program of internal auditing conducted by a state agency must provide for the auditor to have access to the administrator; and be free of all operational and management responsibilities that would impair the auditor's ability to review independently all aspects of the state agency's operation. TGC 2102.007

The Internal Audit Director shall report functionally to the board of trustees on internal auditing matters and administratively to the School Superintendent.  The Internal Audit Director must be a certified public accountant (CPA) or a certified internal auditor (CIA) and have at least three years of auditing experience.  The board of trustees shall periodically review the resources dedicated to the internal audit program and determine if adequate resources exist to ensure that risks identified in the annual risk assessment are adequately covered within a reasonable time frame.  Texas Government Code 2102.006The Internal Audit Director will report functionally to the Board and administratively (i.e., day-to-day operations) to the Superintendent. To establish, maintain, and assure that TSBVI’s internal audit activity has sufficient authority to fulfill its duties, the Board will:

  • Approve the internal audit activity’s charter.
  • Approve the risk-based internal audit plan.
  • Approve the internal audit activity’s budget and resource plan.
  • Receive communications from the Internal Audit Director on the internal audit activity’s performance relative to its plan and other matters.
  • Approve decisions regarding the appointment and removal of the Internal Audit Director.
  • Approve the remuneration of the Internal Audit Director.
  • Make appropriate inquiries of management and the Internal Audit Director to determine whether there is inappropriate scope or resource limitations.

The Internal Audit Director will have unrestricted access to, and communicate and interact directly with, the Board and Audit Committee, including in private meetings without management present.

The Board authorizes the internal audit activity to:

  • Have full, free, and unrestricted access to all functions, records, property, and personnel pertinent to carrying out any engagement, subject to accountability for confidentiality and safeguarding of records and information.
  • Allocate resources, set frequencies, select subjects, determine scopes of work, apply techniques required to accomplish audit objectives, and issue reports.
  • Obtain assistance from the necessary personnel of TSBVI, as well as other specialized services from within or outside TSBVI, in order to complete the engagement.

The Director of Internal Audit will have unrestricted access to, and communicate and interact directly with, the Board of Trustees, including in private meetings without management present.

Administrative reporting is the reporting relationship within the organization’s management structure that facilitates the day-to-day operations of the internal audit activity. Administrative reporting typically includes:

  • Budgeting and management accounting
  • Human resource administration, including personnel evaluations and compensation
  • Internal communications and information flows
  • Administration of the internal audit activity’s policies and procedures. IIA PA 1110-1

ORGANIZATION

The Director of Internal Auditing (or Chief Audit Executive) shall report functionally to the board of trustees on internal auditing matters and administratively to the School superintendent.  The Director of Internal Auditing must be a certified public accountant (CPA) or a certified internal auditor (CIA) and have at least three years of auditing experience. The board of trustees shall periodically review the resources dedicated to the internal audit program and determine if adequate resources exist to ensure that risks identified in the annual risk assessment are adequately covered within a reasonable time frame. Texas Government Code 2102.006

Functional reporting to the Board typically involves the Board:

  • Approving the internal audit charter.
  • Approving the risk based internal audit plan.
  • Approving the internal audit budget and resource plan.
  • Receiving communications from the Director of Internal Auditing on the internal audit activity’s performance relative to its plan and other matters.
  • Approving decisions regarding the appointment and removal of the Director of Internal Auditing.
  • Approving the remuneration of the Director of Internal Auditing.
  • Making appropriate inquiries of management and the Director of Internal Auditing to determine whether there are inappropriate scope or resource limitations.

Administrative reporting is the reporting relationship within the organization’s management structure that facilitates the day-to-day operations of the internal audit activity. Administrative reporting typically includes:

  • Budgeting and management accounting
  • Human resource administration, including personnel evaluations and compensation
  • Internal communications and information flows
  • Administration of the internal audit activity’s policies and procedures. IIA PA 1110-1

INDEPENDENCE AND OBJECTIVITY

The program of internal auditing conducted by a state agency must provide for the auditor to:

  • Have access to the administrator; and
  • Be free of all operational and management responsibilities that would impair the auditor’s ability to review independently all aspects of the state agency’s operations. TGC 2102.007(b)

The Internal Auditor Director will ensure that the internal audit activity remains free from all conditions that threaten the ability of internal auditors to carry out their responsibilities in an unbiased manner, including matters of audit selection, scope, procedures, frequency, timing, and report content. If the

Internal auditors will maintain an unbiased mental attitude that allows them to perform engagements objectively and in such a manner that they believe in their work product, that no quality compromises are made, and that they do not subordinate their judgment on audit matters to others.

Internal auditors will have no direct operational responsibility or authority over any of the activities audited. Accordingly, internal auditors will not implement internal controls, develop procedures, install systems, prepare records, or engage in any other activity that may impair their judgment, including:

  • Assessing specific operations for which they had responsibility within the previous year.
  • Performing any operational duties for TSBVI or its affiliates.
  • Initiating or approving transactions external to the internal audit activity.
  • Directing the activities of any TSBVI employee not employed by the internal audit activity, except to the extent that such employees have been appropriately assigned to auditing teams or to otherwise assist internal auditors.

Where the Internal Audit Director has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards will be established to limit impairments to independence or objectivity.Many different circumstances, or combinations of circumstances, are relevant in evaluating threats to independence. Therefore, GAGAS establishes a conceptual framework that auditors use to identify, evaluate, and apply safeguards to address threats to independence. The conceptual framework assists auditors in maintaining both independence of mind and independence in appearance. It can be applied to any variations in circumstances that create threats to independence and allows auditors to address threats to independence that result from activities that are not specifically prohibited. GAGAS 3.07

Internal auditors will:

  • Disclose any impairment of independence or objectivity, in fact or appearance, to appropriate parties.
  • Exhibit professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined.
  • Make balanced assessment of all available and relevant facts and circumstances.
  • Take necessary precautions to avoid being unduly influenced by their own interests or by others in forming judgments

The Director of Internal Audit will confirm to the Board, at least annually, the organizational independence of the internal audit activity. The organizational independence of the internal audit activity at TSBVI is affirmed through the annual review and update of the Internal Audit Charter.

The Director of Internal Audit will disclose to the Board any interference and related implications in determining the scope of internal auditing, performing work, and/or communicating results.  IIA Model Charter

Many different circumstances, or combinations of circumstances, are relevant in evaluating threats to independence. Therefore, GAGAS establishes a conceptual framework that auditors use to identify, evaluate, and apply safeguards to address threats to independence. The conceptual framework assists auditors in maintaining both independence of mind and independence in appearance. It can be applied to any variations in circumstances that create threats to independence and allows auditors to address threats to independence that result from activities that are not specifically prohibited. GAGAS 3.07

SCOPE OF INTERNAL AUDIT ACTIVITIES

The scope of internal audit activities encompasses, but is not limited to, objective examinations of evidence for the purpose of providing independent assessment to the Board, management, and outside parties on the adequacy and effectiveness of governance, risk management, and control processes for TSBVI. Internal audit assessments include evaluating whether:

  • Risks relating to the achievement of the TSBVI’s strategic objectives are appropriately identified and managed.
  • The actions of TSBVI’s officers, directors, employees, and contractors are in compliance with TSBVI’s policies, procedures, and applicable laws, regulations, and governance standards.
  • The results of operations or programs are consistent with established goals and objectives.
  • Operations or programs are being carried out effectively and efficiently.
  • Established processes and systems enable compliance with the policies, procedures, laws, and regulations that could significantly impact TSBVI.
  • Information and the means used to identify, measure, analyze, classify, and report such information are reliable and have integrity.
  • Resources and assets are acquired economically, used efficiently, and protected adequately.

The Internal Audit Director will report periodically to senior management and the Board regarding:

  • The internal audit activity’s purpose, authority, and responsibility.
  • The internal audit activity’s plan and performance relative to its plan.
  • The internal audit activity’s conformance with the IIA’s Code of Ethics and Standards, and action plans to address any significant conformance issues.
  • Significant risk exposures and control issues, including fraud risks, governance issues, and other matters requiring the attention of, or requested by, the Board.
  • Results of audit engagement or other activities.
  • Resource requirements.
  • Any response to risk by management that may be unacceptable to TSBVI.

The Internal Audit Director also coordinates activities, where possible, and considers relying upon the work of other internal and external assurance and consulting service providers as needed. The internal audit activity may perform advisory and related client service activities, the nature and scope of which will be agreed with the client, provided the internal audit activity does not assume management responsibility.

Opportunities for improving the efficiency of governance, risk management, and control processes may be identified during engagements. These opportunities will be communicated to the appropriate level of management. IIA Model Charter

Using professional judgment is important to auditors in carrying out all aspects of their professional responsibilities, including following the independence standards and related conceptual framework; maintaining objectivity and credibility; assigning competent staff to the audit; defining the scope of work; evaluating, documenting, and reporting the results of the work; and maintaining appropriate quality control over the audit process. GAGAS 3.64

RESPONSIBILITY

The Internal Audit Director has the responsibility to:

  • Submit, at least annually, to senior management and the Board a risk-based internal audit plan for review and approval.
  • Communicate to senior management and the Board the impact of resource limitations on the internal audit plan.
  • Review and adjust the internal audit plan, as necessary, in response to changes in TSBVI’s business, risks, operations, programs, systems, and controls.
  • Communicate to senior management and the Board any significant interim changes to the internal audit plan.
  • Ensure each engagement of the internal audit plan is executed, including the establishment of objectives and scope, the assignment of appropriate and adequate resources, the documentation of work programs and testing results, and the communication of engagement results with applicable conclusions and recommendations to appropriate parties.
  • Follow up on engagement findings and corrective actions, and report periodically to senior management and the Board any corrective actions not effectively implemented.
  • Ensure the principles of integrity, objectivity, confidentiality, and competency are applied and upheld.
  • Ensure the internal audit activity possesses or obtains the knowledge, skills, and other competencies needed to meet the requirements of the internal audit charter.
  • Ensure trends and emerging issues that could impact TSBVI are considered and communicated to senior management and the Board as appropriate.
  • Ensure emerging trends and successful practices in internal auditing are considered.
  • Establish and ensure adherence to policies and procedures designed to guide the internal audit activity.
  • Ensure adherence to TSBVI’s relevant policies and procedures, unless such policies and procedures conflict with the internal audit charter. Any such conflicts will be resolved or otherwise communicated to senior management and the Board.
  • Ensure conformance of the internal audit activity with the Standards, with the following qualifications:
    • If the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, the Internal Audit Director will ensure appropriate disclosures and will ensure conformance with all other parts of the
    • If the Standards are used in conjunction with requirements issued by the GAO, the Internal Audit Director will ensure that the internal audit activity conforms with the Standards, even if the internal audit activity also conforms with the more restrictive requirements of GAO.

DEFINITION OF ASSURANCE SERVICES

Assurance services involve the internal auditor’s objective assessment of evidence to provide an independent opinion or conclusions regarding an entity, operation, function, process, system, or other subject matter.  The nature and scope of the assurance engagement are determined by the internal auditor.  There are generally three parties involved in assurance services: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter – the process owner, (2) the person or group making the assessment – the internal auditor, and (3) the person or group using the assessment – the user. IIA Standard 1000.A1

“Assurance services” means an examination of evidence for the purpose of providing an independent assessment of risk management, control, or governance processes.  Assurance services include audits as defined in this section.  Texas Government Code 2102.003(2)

TGC 2102.003 Definitions “Audit” means:

  1. a financial audit described by Section 321.0131;
  2. a compliance audit described by Section 321.0132;
  3. an economy and efficiency audit described by Section 321.0133;
  4. an effectiveness audit described by Section 321.0134; or
  5. an investigation described by Section 321.0136. GAGAS establishes requirements and provides guidance for audits that includes financial audits, attestation engagements, and performance audits. GAGAS 2.01

DEFINITION OF CONSULTING SERVICES

Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client.  The nature and scope of the consulting engagement are subject to agreement with the engagement client.  Consulting services generally involve two parties: (1) the person or group offering the advice – the internal auditor, and (2) the person or group seeking and receiving the advice – the engagement client.  When performing consulting services, the internal auditor should maintain objectivity and not assume management responsibility. IIA Standard 1000.C1

“Consulting services” means advisory and related service activities, the nature and scope of which are agreed upon with the client and are intended to add value and improve an organization’s operations.  Consulting services include counsel, advice, facilitation, and training.   Texas Government Code 2102.003(4)

 

GAGAS does not cover nonaudit services, which are defined as professional services other than audits or attestation engagements. GAGAS 2.12

REPORTING AND MONITORING

A state agency shall file with the Sunset Advisory Commission, the budget division of the governor's office, the state auditor, and the Legislative Budget Board a copy of each report submitted to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board by the agency's internal auditor. Each report shall be filed not later than the 30th day after the date the report is submitted to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board.  In addition, a state agency shall file with the budget division of the governor's office, the state auditor, and the Legislative Budget Board any action plan or other response issued by the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board in response to the report of the state agency's internal auditor. Texas Government Code 2102.0091

The Superintendent is responsible for ensuring that actions on recommendations are reported back to the Internal Audit Director on a timely basis. The report will indicate what actions were taken in regard to the specific findings and recommendations in the internal audit reports. If appropriate, a timetable for the anticipated completion of these actions will be included.

The Internal Audit Director must establish and maintain a system to monitor the disposition of results communicated to management. The Internal Audit Director must establish a follow-up process to monitor and ensure that management actions have been effectively implemented or that senior management has accepted the risk of not taking action. IIA Standard 2500

QUALITY ASSURANCE AND IMPROVEMENT PROGRAM

The internal audit activity will maintain a quality assurance and improvement program that covers all aspects of the internal audit activity. The program will include an evaluation of the internal audit activity’s conformance with the Standards and an evaluation of whether internal auditors apply the IIA’s Code of Ethics. The program will also assess the efficiency and effectiveness of the internal audit activity and identify opportunities for improvement.

The Director of Internal Audit will communicate to senior management and the Board on the internal audit activity’s quality assurance and improvement program, including results of internal assessments (both ongoing and periodic) and external assessments conducted at least once every three years by a qualified, independent assessor or assessment team from outside TSBVI. IIA Model Charter

Adopted:        5/30/91

Amended:      11/15/96, 9/22/00, 11/21/03, 11/21/08, 11/9/12, 11/20/15, 9/30/16, 9/29/17

Reviewed:      9/24/93, 11/19/10, 11/18/11, 1/31/14

GROUP INSURANCE BENEFITS

For purposes of group insurance benefits, including COBRA (Consolidated Omnibus Budget Reconciliation Act) coverage, and HIPAA provisions (Health Insurance Portability and Accountability Act, the Texas School for the Blind and Visually Impaired is an agency of the State of Texas and, as such, participates in the State's Group Benefits Program which is administered by the Texas Employees Retirement System. All rules, regulations, and procedures of that program shall be observed.

CONTINUATION DURING MILITARY LEAVE

An employee who is absent from a position of employment by reason of service in the uniformed services may elect to continue coverage under a health plan. The maximum period of coverage of such a person and the person's dependents shall be the lesser of:

  1. The 24-month period beginning on the date on which the person's absence begins; or
  2. The day after the date on which the person fails to apply for or return to a position of employment. [See DEC]

38 U.S.C. 4317

CONTINUATION DURING FAMILY AND MEDICAL LEAVE ACT

During any period of leave under the Family and Medical Leave Act (FMLA), the School shall allow the employee to maintain coverage under the State's Group Benefits Program for the duration of the leave, at the level, and under the conditions, coverage would have been provided if the employee had continued in employment continuously for the duration of the leave. The School may recover any premiums it paid for maintaining coverage during a period of unpaid FMLA leave if the employee fails to return from leave after the FMLA leave, has expired and the failure to return is for a reason other than the continuation, recurrence, or onset of a serious health condition that entitles the employee to FMLA leave, or other circumstances beyond the employee's control.

29 U.S.C. 2614(c); 29 CFR 825.209, 825.210, 825.213 [See also DEC]

PREMIUM CONVERSION

Employees shall participate in the State's premium conversion program which enables employees' insurance premiums to be paid with pre-tax dollars.

CAFETERIA PLAN

Employees may participate in the State's cafeteria plan (TexFlex) which includes the option of paying eligible health care expenses, and eligible dependent care expenses with pre-tax, rather than after-tax, dollars.

Adopted:          3/7/80
Amended:        5/28/92, 11/17/95, 1/24/97, 11/6/98, 11/19/99, 11/21/03, 11/18/05, 4/3/09
Reviewed:        11/22/02, 1/26/07

The Superintendent shall ensure that the School maintains a standard state governmental financial accounting system that conforms with generally accepted accounting principles. The uniform system for budgeting, accounting, and financial reporting shall reflect full implementation of modified and full accrual accounting, as appropriate. This system shall meet the minimum reporting standards prescribed by the Comptroller of Public Accounts.

Government Code 2101.011(b)

Adopted: 11/7/80

Amended: 5/27/93, 3/25/94, 11/15/96, 9/26/97, 1/24/02. 3/21/03

Reviewed:

A district that maintains an Internet Web site shall post the following:

  1. The Annual Improvement Plan describing the educational performance of the School. The report shall include the School's performance objectives, progress toward these objectives, and any supplemental information as determined by the School's Governing Board.
  2. Statements regarding activities to support student health, under Education Code 28.004.  [See BDF
  3. Notices of a board meeting and agendas.
  4. A report of its energy usage information on a publicly accessible Internet Web site with an interface designed for ease of navigation, if available, under Government Code 2265.001.  [See CL]
  5. Board employment policies, including those under Education Code 21.204(d).  [See DCB]
  6. Information about required and recommended immunizations and procedures for claiming an exemption from immunization requirements, under Education Code 38.019.  [See FFAB]
  7. The procedure for reporting bullying established by the district’s bullying policy, under Education Code 37.0832(c).  [See FFI

A district that maintains an Internet Web site may post the following:

  1. A board may broadcast an open meeting over the Internet, under Government Code 551.128.  [See BE]
  2. Notice of a vacant position for which a certificate or license is required may be provided by posting the position on the district’s Internet Web site, rather than on a bulletin board, under Education Code 11.1513.  [See DC]
  3. Annual notice to the parent of each student enrolled in grade 9 or above of the availability of programs under which a student may earn college credit, under Education Code 28.010.  [See EHDD]

Adopted:         9/20/13
Amended:
Reviewed:

OPERATION OF VEHICLES

The Superintendent may adopt rules concerning the operation and parking of vehicles on school grounds.

Education Code 37.102(a)

PARKING CONTROL

All laws regulating traffic on highways and streets apply to the operation of vehicles within school property. Furthermore, no persons shall be allowed to park a vehicle on any school property, except in the manner provided by the Superintendent, and in the spaces which have been designated and marked; nor shall any person be allowed to block, or impede, traffic through any driveway of such property.

Education Code 37.102(b)

VEHICLE ACCESS

The Superintendent or his designee may restrict access to the campus as deemed necessary for security or safety purposes.

VEHICLE IDENTIFICATION INSIGNIA

The Superintendent may provide for the issuance and use of suitable vehicle registration and identification insignia. The Superintendent may suspend the permit or bar any vehicle from driving or parking on any school property for the violation of any rule or regulation promulgated by the Superintendent. Reinstatement of the privilege may be permitted and a reasonable fee assessed.

Education Code 37.106

UNAUTHORIZED VEHICLES

At the Superintendent’s or his designee’s discretion, unauthorized vehicles or vehicles parked in no parking zones or emergency vehicle zones may be towed at the owner’s expense.

Adopted:         3/12/82

Amended:       1/14/83, 9/27/96, 1/31/03, 11/19/10, 8/7/15

Reviewed:       11/19/93, 1/24/02

 

GENERAL PURCHASING AUTHORITY

TSBVI, as an agency of the State of the Texas, is required to follow all purchasing rules and regulations of the Texas Procurement and Support Services Division (TPASS) for the purchase of all supplies, materials, services, and equipment.

ETHICAL STANDARDS

When acting under authority delegated from the TPASS, TSBVI employees must comply with the following ethical standards of conduct:

A TSBVI employee may not:

  1. participate in work on a TSBVI contract knowing that the employee, or member of their immediate family has an actual or potential financial interest in the contract, including prospective employment;
  2. solicit or accept anything of value from an actual or potential vendor;
  3. be employed by, or agree to work for, a vendor or potential vendor;
  4. knowingly disclose confidential information for personal gain.

For purposes of 1 through 4, above:

  1. "Participated" means to have taken action as an employee through decision, approval, disapproval, recommendation, giving advice, investigation, or similar action.
  2. "Particular matter" means a specific investigation, application, request for a ruling or determination, rulemaking proceeding, contract, claim, charge, or other proceeding.

A vendor or potential vendor may not offer, give, or agree to give an employee anything of value.

When an actual or potential violation of numbers 1 through 4, above, is discovered, the person involved shall promptly file a written statement concerning the matter with an appropriate supervisor. The person may also request written instructions and disposition of the matter.

If an actual violation of numbers 1 through 4, above, of this section occurs or is not disclosed and remedied, the employee involved may be either reprimanded, suspended, or dismissed. The vendor or potential vendor may have a pending bid or proposal rejected, be barred from receiving future contracts and/or have an existing contract canceled.

1 TAC 111.4

REQUISITIONS

The accounting, purchasing and supply office is responsible for the establishment of proper controls to ensure that all requisitions for purchases of the School are properly authorized.

COMPETITIVE BIDDING

Whenever possible, purchases are to be based on competitive bids. Negotiation of purchases are permitted for:

  1. emergency purchases: when there is insufficient time to solicit bids;
  2. proprietary purchases for which there is only one source of supply;
  3. purchases by means of competitive sealed proposals (This procedure is similar to the open market procurement process: however, instead of sealed competitive bids, a negotiation phase is included and a best and final offer is permitted.); and
  4. proposed purchases in circumstances where competitive specifications have been advertised but the School has received only one acceptable bid, or no acceptable bids; provided, however, such negotiation may not result in a material change to the advertised specifications.

Texas Gov't Code 2155.063; 1 TAC 113.1

BID AWARDS

When making a purchase, the School shall award a contract to the bidder offering the best value for the state while conforming to the specifications required.

In determining the bidder offering the best value, the School may consider the safety record of the bidder, the entity represented by the bidder, and any person acting for the represented entity only if:

  1. the TBPC or other state agency has adopted a written definition and criteria for accurately determining the safety record of a bidder; and
  2. the TPASS or state agency provided notice in the bid specifications to prospective bidders that a bidder's safety record may be considered in determining the bidder offering the best value for the state.

A determination of a bidder's safety record may not be arbitrary and capricious.

In determining the bidder offering the best value, in addition to price the School shall consider:

  1. the quality and availability of the goods or contractual services and their adaptability to the use required;
  2. the scope of conditions attached to the bid;
  3. the bidder's ability, capacity, and skill to perform the contract or provide the service required;
  4. the bidder's ability to perform the contract or provide the service promptly, or in the time required, without delay or interference;
  5. the bidder's character, responsibility, integrity, and experience or demonstrated capability;
  6. the quality of performance of previous contracts or services;
  7. the bidder's previous and existing compliance with laws relating to the contract or service;
  8. the bidder's previous or existing noncompliance with specification requirements relating to the time of submission of specified information, including samples, models, drawings, or certificates;
  9. the sufficiency of the bidder's financial resources and ability to perform the contract or provide the service; and
  10. the bidder's ability to provide future maintenance, repair parts, and service for the use of the contract's subject.

Texas Government Code 2156.007.

DELEGATED PURCHASES

TPASS has delegated certain purchasing functions to the School:

  1. commodity purchases of goods that do not exceed $25,000;
  2. emergency purchases;
  3. purchases of perishable items;
  4. purchases of services the estimated cost of which does not exceed $100,000;
  5. purchases of publications directly from the publisher;
  6. fuel, oil and grease purchases; and
  7. distributor purchases.

The following provisions are generally applicable to delegated purchases:

  1. Competitive bidding is not required for purchases of $5,000 or less.
  2. All bids must be obtained from sources which normally offer for sale the merchandise being purchased.
  3. Items purchased under delegated authority may not include scheduled items, items available under a term contract (unless purchased in quantities less than minimum ordering quantities shown in contract), or any item required by law to be purchased from a particular source.
  4. The TPASS must solicit formal bids from all eligible vendors on the centralized master bidders list (CMBL) when making purchases in excess of $25,000. The TPASS waives the requirement for the School to solicit bids from all eligible vendors on the list when making purchases under subsection (e) of this section. State agencies must solicit from all eligible vendors on the CMBL when making service purchases in excess of $100,000 that the TPASS has delegated to an agency.

1 TAC 113.11

BID REQUIREMENTS

Commodity Purchases

Commodity purchases may be made in accordance with the following provisions:

  1. The School must attempt to obtain at least three informal bids, including a minimum of two bids from historically underutilized businesses (including at least one bid each from a minority-owned business and a woman-owned business), on all commodity purchases in excess of $5,000 and not over $25,000.
  2. The School must meet competitive bidding requirements and may supplement the list of bidders obtained from the CMBL with potential bidders contained in the HUBs Directory. If the School is unable to locate two HUBs from the Commission's CMBL and HUB Directory or other available sources, the School must make a written notation in the purchase file of all reference sources used.
  3. Commodity purchases in excess of $25,000 are not delegated to the School.
  4. The School must attempt to provide a copy of the bid to the last vendor who held the contract in addition to the informal bid requirement.

1 TAC 113.11(e)(1)

Emergency Purchases

TPASS will approve payment for emergency purchases in accordance with the following provisions.

  1. At least three informal bids must be obtained whenever possible on all purchases in excess of $5,000, up to $25,000.
  2. At least three formal bids must be obtained whenever possible on all purchases in excess of $25,000.
  3. For an emergency purchase of goods or services exceeding $25,000, the School must send a full written explanation of the emergency along with other documentation required by the TPASS for prepayment approval.

1 TAC 113.11(e)(2)

Perishable Items

Purchases of perishable items must be obtained through competitive bids, and appropriate documentation must be forwarded to the TPASS for approval.

1 TAC 113.11 (e) (3)

Services

Purchases of services estimated to cost no more than $100,000 per year per contract are delegated and must be obtained through a competitive selection process, and appropriate documentation must be forwarded to the TPASS for approval.

  1. The School is required to submit documentation to the TPASS for proprietary purchases of services over $25,000 and for purchases expected to cost more than $25,000 per year.
  2. The School must attempt to obtain at least three informal bids, including a minimum of two bids from HUBs , on all service purchases in excess of $5,000 and not over $25,000.

1 TAC 113.11(e)(4)

Purchases Of Services Estimated More Than $25,000 And Less Than $100,000

For purchases of services estimated more than $25,000 and less than $100,000, the School shall, as a minimum, solicit bids from all CMBL and HUB Directory Vendors located in the School's geographic region.

1 TAC 113.11(e)(4)

Purchases Of Services Estimated To Cost More Than $100,000 Per Year

For purchases of services estimated to cost more than $100,000 per year, the TPASS must review any proposed specifications or statements of work and determine whether the TPASS or the School should make the advertisement and award. The TPASS may determine that the service should be advertised to the entire CMBL rather than to only those vendors in the agency's geographical area. If no competitive advantage would be obtained by having the TPASS make the advertisement and award, the TPASS may permit the School to do so as a delegated purchase1 TAC 113.11(e)(4)

POSTING REQUIREMENT FOR PURCHASES GREATER THAN $25,000

When making a purchase greater than $25,000, the School is required to following the requirements of Texas Government Code Section 2155.083(g) through (m) related to posting in the state business daily.

IMPERMISSIBLE PRACTICES

An employee of the School shall not intentionally, or knowingly, make, or authorize, separate, sequential, or component purchases to avoid the competitive bidding requirements set out in this policy.

"Component purchases" means purchases of the component parts of an item that in normal purchasing practices would be made in one purchase. "Separate purchases" means purchases, made separately, of items that in normal purchasing practices would be made in one purchase. "Sequential purchases" means purchases, over a period, of items that in normal purchasing practices would be made in one purchase.

EXEMPTION OF GOODS OR SERVICES OF BLIND OR VISUALLY IMPAIRED PERSONS

The competitive bidding provisions of this policy do not apply to a state purchase of goods or services that:

  1. are made or provided by blind or visually impaired persons;
  2. are offered for sale to the School through efforts made under law by the Texas Council on Purchasing from People with Disabilities;
  3. meet state specifications for quantity, quality, delivery, and life cycle costs; and
  4. cost not more than the fair market price of similar items.

Texas Government Code 2155.138

TERM CONTRACT PURCHASES

TPASS enters into term contracts for the purchase, or lease, of items used in large quantities by multiple state agencies. The term of the contract is determined by the TPASS; usually the term is twelve months. TSBVI is required to purchase items from the term contracts obtained by TPASS unless the products offered do not meet the needs of the School.

1 TAC 113.10; State of Texas Procurement Manual, Section 2.7

OPEN MARKET PURCHASES

Open market purchases are purchases required to be made through the TPASS. Open market purchases are required for all non-delegated purchases, primarily for purchases in excess of $100,000.

Texas Gov't Code 2156, Subchapter B; State of Texas Procurement Manual, Section 2.8

PROPRIETARY PURCHASES

Proprietary products, or services, are those products, or services, that have distinctive features, or characteristics, which are not shared, or provided, by competing, or similar products, or services. Proprietary purchases are permitted provided that the School provides written justification for the proprietary purchase that includes:

  1. need for the specifications or conditions;
  2. the reasons why any competing or equivalent products identified by the TPASS are not satisfactory, addressing each such product individually;
  3. any other information requested by the TPASS.

The request must be approved by the Superintendent or the Superintendent's designee.

1 TAC 113.3(c)

TEXAS DEPARTMENT OF CRIMINAL JUSTICE PURCHASES

Unless a written waiver has been secured from the Texas Department of Criminal Justice (TDCJ), the School must purchase from the Texas Correctional (TCI) Division of the TDCJ goods and services for which TPASS has contracted and notified the School of the availability of such goods and services.

 1 TAC 113.13

PREFERENCES

When purchasing goods and services, the School shall give preference to the following:

  1. manufactured products of workshops, organizations, or corporations whose primary purpose is training and employing persons with mental or physical disabilities, if the products or services meet state specifications as to quantity, quality and price. Competitive bids are not required for purchases of blind-made goods or services offered as a result of efforts by the Texas Council for Purchasing from People with Disabilities - TIBH, if the goods or services meet state specifications as to quantity, quality and price.

Texas Government Code 2155.441; 1 TAC 113.8

  1.  rubberized asphalt paving material made from scrap tires by a facility in this state if the cost, as determined by life-cycle cost benefit analysis, does not exceed the bid cost of alternative paving materials by more than 15%.

Texas Government Code 2155.443; 1 TAC 113.8

  1. products and services from economically depressed or blighted areas as defined in Texas Government Code, §2306.004 or that meet the definition of a historically underutilized business zone as defined by 15 U.S.C. §632(p). recycled, remanufactured or environmentally sensitive products, including recycled steel products, if the products meet state specifications as to quantity and quality and defined best value factors.

Texas Government Code 2155.449; 1 TAC 113.8

  1. energy efficient products if they meet state specifications as to quantity and quality, and are equal to or less that the cost of other products that are not energy efficient.

Texas Government Code 2155.442; 1 TAC 113.8

  1. agricultural products grown in Texas and supplies, materials or equipment produced in Texas, over comparable goods grown or produced outside Texas when the cost and quality of the goods are comparable.
  2. Texas resident bidders, over a nonresident bidder, when the cost and quality of the goods, or services, are equal.

Texas Government Code 2155.444

  1. United States produced supplies, material, equipment, or agricultural products, over foreign products, when the cost and quality are equal, if comparable goods of equal cost and quality produced or grown in Texas or offered by Texas bidders are not available.

Texas Government Code 2155.444; 1 TAC 113.8

  1. motor oils and lubricants that contain at least 25% recycled oil if the quality is comparable and the cost is equal to, or less than, new oil and lubricants.

Texas Government Code 2155.447; 1 TAC 113.8

  1. products produced at a facility located on property for which the owner has received a certificate of completion under §361.609, Health and Safety Code, if the goods meet state specifications regarding quantity, quality, delivery, life cycle costs, and price.

Texas Government Code 2155.450; 1 TAC 113.8

  1. vendors that meet or exceed air quality standards.

Texas Government Code 2155.451; 1 TAC 113.8

HISTORICALLY UNDERUTILIZED BUSINESSES

The School shall make a good faith effort to increase the contract awards for the purchases of goods or services that the School expects to make during a fiscal year to historically underutilized businesses based on rules adopted by the TPASS to implement the disparity study described by Section 2161.002 (c) of the Texas Government Code.

Texas Gov't Code Section 2161.181

AUTOMATED INFORMATION SYSTEM PURCHASES

The School shall purchase automated information systems through the catalog procedure provided by Chapter 2157 of the Texas Government Code unless the School determines that the best value may be obtained through another authorized purchase method.

Texas Gov't Code Section 2157.061

PURCHASES OF GOODS AND SERVICES WITH FEDERAL GRANTS

 The following provisions apply to purchases of goods and services with a value of $5,000 or more from a sole source when using funds from federal grants. Non-competitive procurements from a sole source or only known source may be purchased with federal grant funds only when one or more of the following circumstances apply:

  1. The item is available only from a single source.
  2. A public exigency or emergency for the required purchase will not permit a delay resulting from competitive solicitation.
  3. The U.S. Dept. of Education or the Texas Education Agency expressly authorizes noncompetitive proposals in response to a written request from the School.
  4. After solicitation of a number of sources, competition is determined inadequate.

;2 CFR 200.320(f)

Adopted:          11/7/80

Amended:        3/16/81, 11/19/93, 9/29/95, 5/23/97, 3/21/03, 11/18/05, 8/7/15

Reviewed:

PROPERTY ACCOUNTING SYSTEM

The Superintendent shall be responsible for establishing a property accounting system that complies with the provisions for property accounting under the Texas Gov't Code, Chapter 403.271 et.seq. and the federal Education Department General Administrative Regulations (EDGAR) for property obtained through federal grants. All real and personal property must be accounted for by the School. The School’s inventory accounting system shall include procedures for the disposition of equipment and supplies purchased with federal grants, including funds received from the Individuals with Disabilities Education Act (IDEA) and No Child Left Behind (NCLB) Act. The School shall implement administrative procedures regarding the use and disposition of any such equipment with an original per unit acquisition cost of $5,000 or more, or an aggregate amount of supplies of $5,000 or more.

PERSONAL PROPERTY DEFINED

Personal property is defined by the Comptroller of Public Accounts to include equipment, machines, vehicles and furniture. The Comptroller of Public Accounts is responsible for administering the personal property accounting system for the State of Texas and for setting the dollar value amount for capitalizing assets. Texas Gov't Code, Chapter 403.271 et.seq

The Superintendent:

  1. Is responsible for the custody and care of state property in the School’s possession.
  2. Is responsible for ensuring that state personal property is used for state purposes only.
  3. Must designate a property manager and inform the Comptroller of Public Accounts.
  4. Must approve all loans of property to another state agency.
  5. May transfer any personal property in the School’s possession to another state agency with or without reimbursement.
  6. Will ensure that a physical inventory of all personal property in the School’s possession shall be completed on the date prescribed by the Comptroller of Public Accounts.
  7. Shall report immediately to the State Auditor and the Attorney General if reasonable cause exists to believe that personal property in the School’s possession has been lost, destroyed, or damaged, through negligence of a state official, or employee. A monetary liability for property lost, destroyed, or damaged through the negligence, or fault, of any state official, or employee, may attach, on a joint and several basis to more than one person in a particular instance.

The School’s property manager:

  1. Is the custodian of all personal property possessed by the School and is responsible for maintaining the required records.
  2. Must mark and identify state personal property in accordance with the Comptroller of Public Accounts’ rules.
  3. Must require a written receipt from a person entrusted with custody of personal property.
  4. Must ensure that personal property records accurately reflect the property currently possessed by the School.
  5. Must furnish a certification of personal property inventory at the time, and in the form, directed by the Comptroller of Public Accounts.
  6. Must dispose of surplus, or obsolete, personal property in the manner authorized by the Comptroller of Public Accounts.

REAL PROPERTY DEFINED

Real property is defined by the General Land Office to include land and buildings and associated capital improvements. Texas Natural Resources Code ß31.51, et seq.

REAL PROPERTY RECORDS

Records will be maintained in accordance with rules and regulations of the General Land Office as stated in Texas Natural Resources Code. Texas Natural Resources Code ß31.51, et seq.

Adopted:         11/7/80

Amended:       3/25/94, 11/14/97, 3/26/02, 7/15/15, 8/7/15

Reviewed:

PURPOSE

In an effort to improve or expand its educational program, the Texas School for the Blind and Visually Impaired may, from time to time, apply to either public or private sources for financial assistance.  These efforts will usually take the form of grant proposals, but may also be requests for donations.

 The Board of Trustees delegates to the Superintendent authority to approve applications for grant funds and requests for donations for any purpose which is relevant to the basic mission of the School. The Superintendent shall inform Board members in a timely manner when seeking external funds.

EMPLOYEE BENEFITS

Any funds received from any privately sponsored source which will pay all or part of an employee's salary shall also provide funding for the payment of all employee benefits, including, but not limited to, retirement contributions, employee insurance, O.A.S.I. benefits, benefit replacement pay, unemployment compensation benefits and worker's compensation.   General Appropriations Act, Article IX; Gov’t. Code 825.404

RESPONSIBILITY

The TSBVI Director of Accounting shall assure that reimbursement of the appropriate state agency occurs for these employee benefits in the manner and time prescribed by these agencies.

Current General Appropriations Act, Art. IX

USE OF FUNDS

All bequests of goods for the benefit of the School shall, when not otherwise directed by the grantor, vest the property in the School. Funds or other property donated, or the income therefrom, may be expended:

 For any purpose designated by the donor that is in keeping with the lawful purposes of the schools that are to benefit from the donation; or

  1. For any legal purpose if the donor designated no specific purpose.

 Education Code 11.156

FINANCIAL STATEMENT

All gifts or bequests shall be included among the total receipts of a district which are reported in the annual financial statement.

 Adopted:          1/11/80

Amended:        3/12/82, 11/30/90, 3/27/92, 5/26/94, 5/23/97, 1/24/02, 8/7/15

Reviewed:        4/3/09

 

FUNDING OF TEXAS SCHOOL FOR THE BLIND AND VISUALLY IMPAIRED.

The funding of the Texas School for the Blind and Visually Impaired consists of:

  1. money the legislature specifically appropriates to the school;
  2. money the agency allocates to the school under this code;
  3. money paid under a contract or other agreement;
  4. money the school receives through a gift or bequest;
  5. a payment the school receives from a school district under TEC 30.003; and
  6. the school's share of the available school fund and payments to compensate for payments no longer made from the available school fund.
  7. money received from federal grants and programs (See Policy CBB)

 Education Code 30.003

LEGISLATIVE APPROPRIATIONS  

 The School receives General Revenue Appropriations biennially from the State Legislature. Education Code 30.025(l)

 The board has jurisdiction over the physical assets of the school and shall administer and spend appropriations made for the benefit of the school except that the Texas Facilities Commission shall provide all facilities maintenance services for the physical facilities of the school as provided by Tx. Government Code 2165.007, including services related to facilities construction, facilities management, general building and grounds maintenance, cabling, and facility reconfiguration. Education Code 30.022(h)(1); Gov’t. Code 2165.007

 Not later than September 1, 2015, the following are transferred from the Texas School for the Blind and Visually Impaired to the Texas Facilities Commission:

  1.  All remaining powers, duties, functions, programs, and activities of the Texas School for the Blind and Visually Impaired relating to the maintenance of the school’s physical facilities.
  2. Any obligations and contracts of the School that are directly related to implementing a power, duty, function, program or activity pertaining to facilities maintenance services.
  3. All property and records in the custody of the School related to a power, duty, function, program, or activity pertaining to facilities maintenance services.

 Memorandum of Understanding

 The Texas Facilities Commission (TFC) and the School shall enter into a memorandum of understanding that establishes a plan for the identification and transfer of the records, personnel, property, and unspent appropriations of the School that are used for purposes of the TFC’s powers and duties related to the maintenance of the School’s physical facilities. The Board of Trustees of the Texas School for the Blind and Visually Impaired authorizes the Superintendent to collaborate with the TFC in the development of this memorandum of understanding. Education Code 30.022

STATE AVAILABLE SCHOOL FUND APPORTIONMENT

 For each student enrolled in the TSBVI, the School is entitled to state available school fund apportionment.

 The commissioner, with the assistance of the comptroller, shall determine the amount that the TSBVI would have received from the available school fund if Chapter 28, Acts of the 68th Legislature, 2nd Called Session, 1984, had not transferred statutory dedicated taxes from the available school fund to the foundation school fund. That amount, minus any amount the schools do receive from the available school fund, shall be set apart as a separate account in the foundation school fund and appropriated to those schools for educational purposes. Education Code 30.003(e)(f)

LOCAL DISTRICT SUPPORT

 For each student enrolled in the TSBVI, the school district that is responsible for providing appropriate special education services to the student shall share the cost of the student’s education.

 If the student is admitted to the School for a full-time program for the equivalent of two long semesters, the district’s share of the cost is an amount equal to the dollar amount of maintenance and debt services taxes imposed by the district for that year, divided by the district’s average daily attendance for the preceding year.

 If the student is admitted for a program less than two complete semesters in duration, other than a summer program, the district’s share of the cost is an amount equal to the amount that would be the district’s share for a full-time program, multiplied by the quotient resulting from the number of full-time equivalent days in the program, divided by the minimum number of days of instruction for students provided by Section 25.081 of the Education Code.

 Each school district and state institution shall provide to the commissioner the necessary information to determine the district’s share. The commissioner shall deduct that amount from the payment of foundation school funds payable to the district. Each deduction shall be in the same percentage of the total amount of the district’s share as the percentage of the total foundation school fund entitlement being paid to the district at the time of the deduction, except that the amount of any deduction may be modified to make necessary adjustments, or to correct errors. The commissioner shall provide for remitting the amount deducted to the appropriate school at the same time at which the remaining funds are distributed to the district. If the district does not receive foundation school funds, or if a district’s foundation school entitlement is less than the amount of the district’s share under this section, the commissioner shall direct the district to remit payment to the commissioner, and the commissioner shall remit the district’s share to the appropriate school. Tx. Educ. Code 30.003(a)(b)(c)(d)

 Adopted:          3/7/80

Amended:        9/27/91, 3/25/94, 9/29/95, 11/15/96, 08/07/15

Reviewed:       9/24/99, 3/26/02