TEA Summary of Finances, SY2018-19 through SY2026-27¶
Houston ISD (101912). Retrieved 2026-10-07 from TEA's "School District State Aid Reports" dashboard (https://tealprod.tea.state.tx.us/Tea.FspReports.Web/dashboard?rpt=SummaryOfFinance&cat=SummaryOfFinance) with a browser restricted to that site. PRIMARY throughout.
Files:
- sources/sof_history/sof_<year>_<cycle>_run<id>.pdf (+ .txt) — the latest run of each year's Summary of Finances as of 2026-10-07. SY2024-25 and SY2025-26 are the reports already in sources/ (runs 46849 and 47299 are still the latest runs). SY2026-27 now uses run 47363 (updated Oct. 9, 2026; retrieved 2026-10-12), superseding run 47318 (Oct. 5) and run 47240 (Sept. 14). Run 47363 still assumes M&O $0.7048, although HISD adopted $0.6754 on Oct. 8. No SY2025-26 run was issued after 47299 (checked 2026-10-12).
- data/sof_key_figures.csv — line items for all nine years, built by scripts/sof_extract.py, which also checks that each report's totals reconcile, that Tier Two state aid equals the Tier Two entitlement less its local share, and that the recapture printed in the report equals the dashboard's figure for the same run (35 checks, all pass). It also writes the full formula entitlement per refined ADA (Tier One + full Tier Two).
- data/sof_run_history.csv — every report run TEA lists for HISD for each year (392 runs as of 2026-10-12): date, payment cycle, Foundation School Fund allotment, recapture. Parsed from the dashboard by scripts/sof_runs_from_snapshot.py.
How the files were obtained: the dashboard's report links are JavaScript. The underlying report URL is /fsp/Reports/CrystalReportViewer.aspx?rpt=40&year=<ending year>&run=<run id>&cdn=101912&charters=N&format=pdf. It returns an empty viewer page outside a dashboard session, and inside a session it returns the PDF once the server has generated it (about 10 seconds after the first request). scripts/sof_b64_to_pdf.sh decodes the in-browser download.
Nine-year series (latest run of each year)¶
| School year (cycle) | Refined ADA | Basic Allotment | Tier One + full Tier Two entitlement per ADA | Total state aid | State aid per ADA | Recapture paid | "Other Programs" state aid |
|---|---|---|---|---|---|---|---|
| 2018-19 (Final, May 2022) | 189,287 | $5,645 adjusted* | $8,544* | $193.1M | $1,020 | $185.1M | $13.7M |
| 2019-20 (Final, Feb 2026) | 176,703 | $6,160 | $9,404 | $99.2M | $561 | $74.9M | $11.2M |
| 2020-21 (Final, Feb 2026) | 177,207 | $6,160 | $9,540 | $134.2M | $757 | $198.1M | $12.2M |
| 2021-22 (Final, Apr 2026) | 173,777 | $6,160 | $9,459 | $133.3M | $767 | $186.5M | $13.9M |
| 2022-23 (Final, Jul 2026) | 167,376 | $6,160 | $9,531 | $144.0M | $860 | $275.6M | $18.7M |
| 2023-24 (Final, May 2026) | 163,594 | $6,160 | $9,863 | $280.0M | $1,712 | $0 | $152.9M |
| 2024-25 (Final, May 2026) | 156,871 | $6,160 | $9,894 | $172.0M | $1,097 | $49.1M | $27.9M |
| 2025-26 (Near-Final, Oct 2026) | 150,014 | $6,215 | $11,064 | $313.7M | $2,091 | $0 | $173.1M |
| 2026-27 (Preliminary, Oct 9 2026) | 148,533 | $6,215 | $10,992 | $283.2M | $1,907 | $0 | $137.1M |
Entitlement per ADA = (Total Cost of Tier One + Tier Two Level 1 and 2 entitlements, state + local) ÷ refined ADA, from each report's Tier Two Detail page. (Corrected 2026-10-08 after independent review: earlier versions used the summary "Tier Two" line, which is only Tier Two's state aid, and showed $8,035 … $9,899.)
*SY2018-19 predates HB3 (2019). Its report shows a cost-of-education-adjusted allotment ($5,645 on a $5,140 base) and a Tier I/II structure that is not strictly comparable with later years' Tier One/Two.
Source: data/sof_key_figures.csv (rows "Refined ADA", "Basic Allotment", "Total Cost of Tier One", "Tier Two", "TOTAL FSP/ASF STATE AID", "Recapture (TEA dashboard run table, same run)", "Other Programs"); per-ADA figures are computed from those rows.
Recapture total, SY2018-19 through SY2024-25: $969.3 million (sum of the seven latest-run figures).
Findings¶
- Formula funding per attending student rose in two steps and was nearly flat in between. With HB3 (2019) the entitlement rose from about $8,544 to $9,404 per ADA. It then stayed between $9,404 and $9,894 for six years (2019-20 to 2024-25) while the Basic Allotment stayed at $6,160. In 2025-26 it rose to $11,064 (Near-Final), from new HB2 allotments and from HISD's one-year $0.0294 "disaster pennies", which counted as Tier Two enrichment and were dropped for 2026-27 (see
data/hisd_sof_trend.md). Over 2019-20 to 2024-25, inflation eroded the nearly flat amount. - The jumps in state aid in SY2023-24 and SY2025-26 are tax-relief backfill. "Other Programs" state aid went from $18.7M (2022-23) to $152.9M (2023-24) after the 2023 compression law (SB 2, 88th Leg., 2nd C.S.), and to $173.1M (2025-26) after the 2025 relief laws. These are the hold-harmless payments that replace local tax revenue the state cut.
- The 2023 law erased a $335 million recapture bill. TEA's first projection for SY2023-24 (June 21, 2023) showed HISD owing $335.2M in recapture, with $27.6M of Foundation School Fund aid. After the November 2023 compression, the Final shows $0 recapture and $181.5M of Foundation School Fund aid. HISD's original FY2024 budget carried $326.5M of recapture, which matches that pre-law projection.
- Recapture estimates move by hundreds of millions between the first projection and the final settlement:
| School year | First estimate | Highest estimate | Final (latest run) | TEA runs |
|---|---|---|---|---|
| 2018-19 | $288.1M (Apr 2018) | $299.2M | $185.1M (May 2022) | 28 |
| 2019-20 | $322.0M (May 2019) | $445.5M | $74.9M (Feb 2026) | 41 |
| 2020-21 | $84.6M (May 2020) | $294.3M | $198.1M (Feb 2026) | 66 |
| 2021-22 | $99.3M (Jun 2021) | $302.7M | $186.5M (Apr 2026) | 50 |
| 2022-23 | $369.6M (Jun 2022) | $369.6M | $275.6M (Jul 2026) | 61 |
| 2023-24 | $335.2M (Jun 2023) | $335.2M | $0 (May 2026) | 49 |
| 2024-25 | $158.1M (Jul 2024) | $158.1M | $49.1M (May 2026) | 41 |
| 2025-26 | $125.5M (Jul 2025) | $125.5M | $0 (Oct 2026, Near-Final) | 45 |
| 2026-27 | $82.5M (Jun 2026) | $82.5M | $0 (Oct 2026, Preliminary) | 11 |
Source: data/sof_run_history.csv.
- The final settlement takes years. "Final" reports are re-issued for up to six years: 2019-20 and 2020-21 were last re-run in February 2026.
- This explains why recapture figures disagree across documents. Each document (HISD's budget, its audited report, a bond disclosure, a news story) reflects whichever run existed when it was written.
-
HISD's audited recapture expense tracks TEA's Near-Final estimate current at fiscal year-end close (September 30), not the final settlement. In six of seven years the two are within $2.4M:
Fiscal year Audited expense (ACFR) TEA run current Sept. 30 after year-end Latest TEA run (final settlement) Booked minus final FY2019 $265.2M $264.5M (run 25928, Near-Final) $185.1M +$80.1M FY2020 $80.8M $94.3M (run 29229, Near-Final), the exception $74.9M +$5.9M FY2021 $197.8M $197.8M (run 33549, Near-Final) $198.1M −$0.3M FY2022 $184.5M $184.1M (run 38211, Near-Final) $186.5M −$2.0M FY2023 $276.4M $274.0M (run 41637, Near-Final) $275.6M +$0.8M FY2024 $0 $0 $0 $0 FY2025 $56.9M $55.5M (run 45935, Near-Final) $49.1M +$7.8M Audited expense:
data/hisd_history_gf_fy2019_2025.csv(ACFR expense lines). TEA runs:data/sof_run_history.csv. The ACFR's statistical "Local Excess Revenue" table (FY25 p.141) uses later, settled figures, which is why it disagrees with the expense line in the same report. FY2019 stands out: HISD booked $80.1M more recapture than TEA's final settlement two and a half years later. How the difference was settled (refund, credit against later years) is not shown in the documents retrieved. 5. Every one of the five conflicting FY2025 (SY2024-25) recapture figures traces to a specific TEA run or near one:
| Figure | Where it appears | Matching TEA run(s) |
|---|---|---|
| ~$65M | May 2026 bond official statement | Preliminary runs Sept. 2024–Feb. 2025: $64.1–64.9M |
| $55.5M | Texas Tribune (Jul. 2026) | Near-Final runs Sept. 19 and Oct. 17, 2025: exactly $55.5M |
| $56.9M | Audited ACFR expense | Near-Final runs Sept. 10–12, 2025: $53.2–55.6M (no exact match; likely accrual adjustments) |
| $44.5M | HISD's final amended FY2025 budget (June 2025) | No run matches; runs current in June 2025 were $48.5–49.9M |
| $49.1M | TEA Final | Final runs Apr. 16 and May 29, 2026 |
The statement "unreconciled" in the published report pages can be narrowed, but not closed. Three figures match TEA runs ($55.5M exactly; ~$65M to within rounding; $49.1M is the Final). The audited $56.9M is close to the runs current at year-end close but matches none exactly, and HISD's $44.5M budget figure matches no run. An exact reconciliation needs HISD's recapture payable/receivable roll-forward and TEA's settlement records, which were not obtained. (Wording narrowed 2026-10-08 after independent review; an earlier version said four of the five were TEA snapshots.)
Not obtained¶
- TEA's separate "Cost of Recapture" report per year (it would give the 2018-19 recapture computation line by line; that year's Summary of Finances shows only the dashboard total).
- Run-by-run PDFs other than the latest run of each year (only the run table was recorded).