House Bill 3 (86^th Texas Legislature) requires school districts to contract for an independent efficiency audit before holding a VATRE. An exemption from the efficiency audit requirement is automatically provided for a two-year period for school districts in an area declared a disaster by the Texas Governor. On February 12, 2021, Governor Greg Abbott declared a state of disaster for all counties in Texas due to the winter storm Uri. No school district is required to conduct an efficiency audit prior to conducting a VATRE for two years following the declaration. Fort Bend ISD chose to undergo an efficiency audit despite the exemption. The results of the audit are available here