This template is about 15.5MBs (about the size of a 15-minute-long MP3 song), so it may take a few seconds for the download to complete.

Please submit any errors or questions to sof.template@moakcasey.com. The password to unlock the template is MC.

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Version 3: 6/30/25

Updates made on this release include the following:

• We changed the default growth factor on row 104 of data entry tab to reference what the district submitted on TEA’s Local Property Value Survey instead of historical T2 growth. Districts with state value assignment in the past were seeing some wacky growth projections.
• We have tweaked our methodology for estimating T values under prior law. The previous methodology (i.e. using the T1 at $140k HS as a stand-in for the T2 at $100k HS) was not generating hold harmless funding for those of you SB 2 hold harmless districts (48.283). This should only impact your estimated gains seen on the “Prior Law Vs. 89th” tab.
  
  During that process, we’ve discovered an issue regarding how the Comptroller may calculate new T values once SB4/SB23 passes. In short, their methodology assumes all homesteads utilize the full amount of the prior exemption (i.e. $100k HS). This may result in the Comptroller underestimating the true impact of SB4/SB23. We will need to wait and see how/if the Comptroller adjusts their T value methodology.
• We also fixed a bug in the I&S rate to maintain calcs.

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Version 2: 6/23/2025

Thanks again for the feedback and assistance with identifying errors and suggestions for new functionality. Updates made on this release include the following:

• We have added new calculations to the Truth-in-Taxation tab related to the voter-approval tax rate. Thanks to Laurie at Linebarger Goggan Blair & Sampson, LLP for being a sounding board on those items.
• We have added a new row on the data entry tab for regular program ADA of virtual students. This will help us more accurately calculate various allotments for districts with large virtual populations.
• We have corrected some of the calculations related to full-day pre-k ADA and the impact on the early education allotment. A change made in an earlier version was not fully implemented.
• Thanks to Yolanda at Queen City ISD for catching the need to update the label regarding the compensatory education allotment spending requirement. That should be corrected on the SOF report tab now.
• Corrected some calcs for those Harris county districts that levy more than $0.17 tier two pennies. Thank you David at Deer Park ISD for your help on that.

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Version 1: 6/16/2025

We have greatly appreciated the assistance from districts across the state in refining this tool. A few relatively minor updates were made since the beta release last week:

• Some LPVS data was missing from the file we got from TEA for certain districts. That has been corrected.
• Special thanks to Anita and Kelli at Texarkana ISD for helping us work through some issues on the Rate to Maintain tab. That should be working properly now.
• More thanks to Charles and Emily at Alief ISD for exploring the depths of some hold harmless calculations with us and to Rebecca at Rockdale ISD for catching a few typos on the Summary of Finance page.
• We’ve added some spaces for you to make adjustments for the new ADSY provisions in the bill and the additional ADA for Reading Interventions. You can now toggle those off for purposes of comparing new law vs. old law.
• We have modeled the changes to the TSBVI/TSD charges under HB 2 to reflect recapture payments. We’ve also put in a place for you to enter in any ADA from voucher students that return back to your district under the new TEC 29.3611(1) in SB 2.
• We updated the Comptroller property value projection and other related elements that are used for tax compression calculation purposes. Those were slightly different in the final budget than what we had previously been using.

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Beta Release: 6/8/2025

MoakCasey is excited to provide this Summary of Finance Template as a free resource to Texas public schools. As always, TEA remains the official source for determining state aid and recapture.

We have attempted to facilitate your use of this template by (1) minimizing the number of tabs; and, (2) fully prepopulating all data elements. Also, to help avoid errors, we have locked some elements in this template. If you want to fully unlock the template, the password is MC.

Data for SY 2023-24 largely aligns with TEA SOF runs up to 45525 and data for SY 2024-25 largely aligns with TEA SOF runs up to 45523. Data for SY 2025-26 and 2026-27 aligns with attendance projections submitted by LEAs December 2024. MoakCasey have supplied estimated values for certain new elements created by HB 2 such as the count of special education evaluations, etc.

This template incorporates changes made by HB 2, SB 4, and SB 23. Details on many calculations are yet to be confirmed by agency staff. A few areas where we took artistic license are outlined below:

• There is not a lot of clarity on how TEA will implement the complicated reallocation of early education allotment funding to pay for full-day prekindergarten under TEC 48.1081. This template represents our best guess at how this will work given the plain language of the bill.
• There is an order of operations issue TEA must resolve regarding the various hold harmless. Essentially, the buck needs to stop somewhere and there must be a final hold harmless. Is it the new M&O ASAHE under SB4/SB23? Is it the new Additional State Aid to Ensure Funding of Retention Allotments (48.285)? For this template, we have chosen to make 48.285 the hold harmless to end all hold harmlesses.
  
  We have revised our methodology for the new HB 2 hold harmless under TEC 48.285 related to retention allotments. Our previous model runs were making adjustments for SB 4 and SB 23 in that calculation, but we are not yet certain those adjustments will be made by the agency. We are currently pursuing options with impacted districts to correct this under the Commissioner’s “unintended consequences” authority.
• For charters, we are not assuming that TEA will increase your support staff retention allotment based on your small/mid-sized allotment. The retention allotment references 48.101 and your allotment technically does not flow under that.
• For 1882 campuses, we have brought in the new early education funding generated by all K-3 ADA. We do not have clarity on when/if early education reallocation will be incorporated into 1882 calculations, among other items such as the early literacy allotment.
• For the I&S defeasance/surplus penalty, we understand that the agency believes only the new ASAHE funds (i.e. $100k to $140k) are subject to reductions under TEC 46.071(d-1).

We also take a slightly different approach to rate to maintain calcs than Omar’s template. We’ve linked to the statute on the Rate to Maintain tab for you to judge for yourself. Either methodology meets the good faith effort required under law in our opinion.

Please submit any errors or questions to sof.template@moakcasey.com.