The LBB published Efficiency Audit Guidelines as required in HB 3 (86th)  that the school district’s selected auditor must follow in evaluating the school district. The guidelines identify the scope and areas of investigation, including the effective and efficient use of resources and cost savings or reallocations.

The legislation added Texas Education Code, Section 11.184, which requires the board of trustees of a school district to conduct an efficiency audit before seeking voter approval to adopt a tax rate for the maintenance and operations (M&O) of the district. Statute defines an efficiency audit as an investigation of the operations of a school district to examine fiscal management, efficiency, and utilization of resources.