State Foundation Funds
How Are They Generated?
Most of the money to fund our schools comes from local property taxes and state funding. The state funds are administered through the Foundation School Program (FSP) by the Texas Education Agency (TEA). The FSP has two parts: school operations and school facilities. State Foundation Funds are generated by the district’s projected student attendance and the per pupil amount for each student.
Each year, districts submit student attendence data to the Texas Education Agency (TEA). TEA then forwards the data upon approval to the Summary of Finances (SOF), a calculation engine. The SOF calculates the amount of state funding each district/charter is eligible to recieve for regular education and special education.
TEA’s SOF Report shows districts and charters how much money they can expect from the Foundation School Program each year.
How Much Money Does Your School Recieve?
Check how much money your school receives in state funding at the TEA website: School District State Aid Reports.
- In the drop-down menu, select Summary of Finance (SOF) and the year.
- Enter your district/charter name.
- Download the most current re-port in the list.
- Look at the Tier I Allotment section on page 2 to see the regular and special education allotment estimates.
Remember property-wealthy districts may not actually receive state funds for special education. They must spend in local dollars at least the amount shown on the Summary of Finance.
The State Foundation Fund is generated from the district’s projected student attendance data and the set per pupil amount for each student. TEA then adjusts this basic amount according to size and other factors.
Did you know?
Texas could spend 6.3% less per student in 2019 than spent in 2010, even though student enrollment has increased.
Legislative Budget Board: Comptroller of Public Accounts, “Fiscal Size-Up: 2018-2019 Biennium”
How Are The Funds Used?
State Foundation Funds can be used to pay for the ongoing costs of operating a public school and to help with the repayment of debt for buildings. Examples of these expenses include:
- Nutrition & Food Services
- Central Office
- Business Office
- Campus Administration
- Support Staff
- Bus Drivers & Monitors
- Teacher Training
- Program Development/Evaluation
- Audit Services
- Legal Representation
- Tas Appraisal & Collection
- Maintenance & Repair
- Specialized Services Not Available
Materials, Supplies, and Equipment
Materials, supplies, and equipment for ALL students.
Routine classroom and office materials: desks, books, computers, computer programs for ALL students and staff
Musical instruments, gym equipment, career and technology education
Everything needed to teach the many subjects, grade levels and interests of the students.
Other Operating Expenses
Funds support the classroom indirectly as well by paying for student and staff travel, professional development, insurance, election costs, and other miscellaneous costs related to running a school.
Schools obtain bonds to pay for large capital outlay items. Schools must pay interest on the money borrowed.
Schools need to purchase and improve land; purchase, construct or improve buildings; and purchase vehicles, library books and media.
Want to Know More?
Dig Deeper and learn more about the special education process in Texas using the following resources:
The Student Attendance Accounting Handbook (SAAH) contains the official attendance accounting requirements that all public school districts and open-enrollment charter schools in Texas must meet.