Kessling v. Friendswood Independent School District
Full Opinion (html_with_citations)
OPINION
Nancy Kessling sued appellees, Friends-wood Independent School District (âF.I.S.D.â) and its superintendent, Patricia Hanks, for various alleged violations of the Texas Open Meetings Act (âTOMAâ), Texas Public Information Act (âTPIAâ), and Texas Education Code. In two issues on appeal, Kessling contends that the trial court erred in (1) granting summary judgment against her TOMA and TPIA claims, and (2) dismissing her Education Code claims for want of jurisdiction. In a cross-
I. Background
Kessling styles herself as a âpublic watchdog,â having followed the actions of the F.I.S.D. school board for over twenty years and âroutinelyâ using TPIA requests to monitor its activities. Kessling asserts that she lives in the area served by F.I.S.D., that she pays taxes to F.I.S.D., and that her children attended F.I.S.D. schools. On August 9, 2006, she filed the present lawsuit, seeking injunctions and declarations concerning alleged violations of the TOMA, TPIA, and Education Code. Kesslingâs original petition named only superintendent Hanks as a defendant; FISD was added by later amended petition. Specifically, in her third amended petition, the live petition at the time of judgment,
In response to Kesslingâs original petition, styled âPlaintiffs Original Application for Writ of Mandamus and Petition for Permanent Injunction,â Hanks answered, making general and special denials of the allegations, raising various affirmative defenses, and requesting attorneyâs fees under the Education Code for the filing of a frivolous lawsuit. Hanks also filed special exceptions, claiming that in the petition, Kessling failed to (1) give fair notice of the claims asserted, (2) demonstrate standing regarding certain claims, (3) identify specific acts claimed to be violations or that Kessling was seeking to enjoin, and (4) state a cause of action.
After Kessling filed a first amended petition, which, inter alia, added F.I.S.D. as a defendant, and then a second amended petition, appellees filed a combined motion for summary judgment and plea to the jurisdiction. In the summary judgment portion of this pleading, appellees contend
In her response to the motion and the plea, Kessling maintained that her TOMA claims were not rendered moot by the fact that alleged violations had occurred in the past and that it was thus not improper for a court to declare that prior actions violated the TOMA. She further argued that her allegations established a âpattern and practiceâ of TOMA violations; thus, mandamus and injunctive relief would be appropriate to prevent future violations. Regarding her TPIA claims, Kessling asserted that according to established case-law, the TPIA permits private citizens to bring direct action against governmental bodies to enforce TPIA provisions. With regard to appelleesâ plea to the jurisdiction, Kessling asserted that she had standing and the trial court had jurisdiction over her claims because members of the public have a right to seek (1) mandamus relief to compel a public official to perform a ministerial duty, and (2) declaratory relief against state officials who act without legal or statutory authority. She argued that the duties at issue in her Education Code claims, namely compliance with certain statutory accounting policies and procedures, were ministerial acts requiring no discretion, and thus, governmental immunity was not applicable. She further contended that permitting F.I.S.D. to avoid its Education Code accounting duties would effectively stymie public monitoring of its financial activities because under the TPIA, a government entity cannot be required to create documents but can be required only to produce documents it has already created. As discussed above, with the trial courtâs permission, Kessling subsequently filed her third amended petition.
The trial court granted the motion for summary judgment and plea to the jurisdiction without specifying the bases therefor. Appellees then moved for attorneyâs fees. The trial court thereafter filed another order, again stating that the summary judgment motion and jurisdictional plea were granted and that all of Kess-lingâs claims were dismissed with prejudice. Although the order does not mention appelleesâ motion for fees, the trial court expressly denied that motion during an oral hearing.
II. Kesslingâs Issues
As stated, in two issues, Kessling contends that the trial court erred in granting summary judgment against her TOMA and TPIA claims and in dismissing her Education Code claims for want of jurisdiction.
In her first issue, Kessling contends that the trial court erred in granting summary judgment against her TOMA and TPIA claims. She asserts that the trial courtâs legal conclusions were in error and that genuine issues of material fact exist precluding summary judgment. We analyze the grant of a traditional motion for summary judgment under well-established standards of review. See generally Tex.R. Civ. P. 166a; Nixon v. Mr. Prop. Mgmt. Co., Inc., 690 S.W.2d 546, 548-49 (Tex. 1985). The movant bears the burden to show that there is no genuine issue of material fact and that it is entitled to judgment as a matter of law. Tex.R. Civ. P. 166a(c). We review the motion and any evidence de novo, taking as true all evidence favorable to the nonmovant, and indulging every reasonable inference and resolving any doubts in the nonmovantâs favor. Valence Operating Co. v. Dorsett, 164 S.W.3d 656, 661 (Tex.2005).
1. TOMA Claims
The Texas Legislature enacted the TOMA in 1967 to ensure âthat the public has the opportunity to be informed concerning the transactions of public business.â Acker v. Tex. Water Commân, 790 S.W.2d 299, 300 (Tex.1990) (quoting Act of May 23, 1967, 60th Leg, R.S., ch. 271, § 7, 1967 Tex. Gen. Laws 597, 598). Under the TOMA, all meetings of governmental bodies must be kept open to the public unless the law expressly authorizes a closed session. See Tex. Govât Code. § 551.002. The TOMA contains provisions governing how and when notices of meetings are to be posted and what the contents of those notices must be. See id. §§ 551.041-.043, 551.045, 551.047, 551.051-.052. The TOMA additionally imposes certain requirements unique to closed sessions, including that a certified agenda or electronic recording must be kept and that any vote or final action must occur in an open meeting. See id. §§ 551.102-.103. Government Code section 551.142(a) provides that â[a]n interested person ... may bring an action by mandamus or injunction to stop, prevent, or reverse a violation or threatened violation of [TOMA] by members of a governmental body.â As explained above, in the present action, Kessling seeks a declaration concerning appelleesâ alleged prior TOMA violations and a mandamus or injunction barring similar violations in the future.
In their motion for summary judgment, appellees argued that Kesslingâs TOMA claims were moot to the extent that they related to meetings in the past and requested an impermissible advisory opinion to the extent that they related to future meetings. Both arguments essentially question whether Kessling has raised a justiciable controversy. The first argument asserts that claims concerning past meetings are moot, and the latter argument questions whether claims concerning future meetings have ripened. âTo constitute a justiciable controversy, there must exist a real and substantial controversy involving genuine conflict of tangible interests and not merely a theoretical dispute.â Bonham State Bank v. Beadle, 907 S.W.2d 465, 467 (Tex.1995). Whether a justiciable controversy exists, and thus whether claims have become moot on the one hand and whether they have ripened on the other, is a threshold question that implicates subject-matter jurisdiction. See, e.g.,
Appellees base their justiciability arguments on the Austin Court of Appealsâ analysis in Cornyn v. City of Garland, 994 S.W.2d 258 (Tex.App.-Austin 1999, no pet.). In Comyn, the trial court denied by way of summary judgment the complainantâs requests for a declaratory judgment that prior city counsel meeting notices were deficient and a permanent injunction and writ of mandamus requiring full TOMA compliance in the future. 994 S.W.2d at 266. The Austin court affirmed, holding that the declaratory judgment claim was moot and that the request for injunction and for writ of mandamus required an advisory opinion (ie., was not yet ripe for decision). Id. at 267.
a. Future Meetings
For reasons which will become apparent, we begin by addressing the claims concerning threatened future violations. In Harris County Emergency Service District No. 1 v. Harris County Emergency Corps., we upheld an injunction preventing the appellant governmental entity from holding certain types of meetings in the future without proper notice. 999 S.W.2d 163, 171 (Tex.App.-Houston [14th Dist.] 1999, no pet.). As authority, we cited section 551.142(a), which authorizes â[a]n interested person ... [to] bring an action by mandamus or injunction to stop, prevent, or reverse a violation or threatened violation of the TOMA.â Id. (quoting 551.142(a)) (emphasis added). We looked to a pattern of past improper meeting notices to support an injunction against holding future meetings without proper notice.
To avoid the justiciability challenges, Kessling is only required to plead sufficient facts to support jurisdiction. See City of Waco v. Lopez, 259 S.W.3d 147,150 (Tex.2008). Kesslingâs pleadings are sufficient to make a claim under Harris County Emergency in that she explicitly alleged a pattern and practice of certain kinds of TOMA violations and requested injunctive and mandamus relief to prevent future violations of the same nature. Consequently, the trial court erred in granting summary judgment against Kesslingâs claims concerning future meeting notices.
We now turn to Kesslingâs claims with regards to past violations. In City of Farmers Branch v. Ramos, 235 S.W.3d 462 (Tex.App.-Dallas 2007, no pet.), the Dallas Court of Appeals also deviated from the Comyn courtâs conclusions. In Ramos, the complainant alleged that the city council had violated the TOMA on specific instances when it passed certain ordinances, and the city countered that questions concerning such alleged violations were rendered moot because the ordinances in question had been subsequently repealed. 235 S.W.3d at 468-69. The court of appeals rejected the cityâs position, stating that: âIf a governmental body illegally deliberates and decides an issue in closed session, repealing the action so that it can be retaken in a later setting does not vindicate the very right protected by TOMA.... âOur citizens are entitled to more than a result. They are entitled not only to know what government decides but to observe how and why every decision is reached.â â Id. at 469-70 (quoting Acker v. Tex. Water Commân, 790 S.W.2d 299, 300 (Tex.1990)). The court then concluded that the complainantâs request for a declaration of TOMA violations, coupled with a potential remedy involving production of certified agenda from the illegally closed meetings, established that the issue was not moot. Id. at 470.
We agree with the Ramos court that a TOMA violation is not rendered moot simply because it occurred in the past but remains a live controversy insofar as it supports a future remedy. Kesslingâs claims of past TOMA violations and threatened future violations are, in fact, inextricably intertwined. The remedy that she requests based on past violations is the prohibition (by mandamus or injunction) of future violations. She attempts to prove the likelihood of those future violations by demonstrating a pattern and practice of violations in the past. Thus, following Harris County Emergency and Ramos, the controversy regarding past violations has not become moot, and the controversy regarding future violations is ripe. Consequently, the trial court erred in granting summary judgment against Kesslingâs TOMA claims on these bases. We sustain Kesslingâs first issue. It is important to note, however, that our resolution of this issue does not mean that Kessling ultimately has valid TOMA claims or that she has demonstrated a pattern and practice of TOMA violations. These questions were not raised by appelleesâ motion. We hold only that Kessling has sufficiently pleaded her TOMA claims.
2. TPIA Claims
In 1973, the Texas Legislature passed what is now known as the TPIA. See Act of June 14, 1973, 63rd Leg., R.S., ch. 424, §§ 1, 14(d), 1973 Tex. Gen. Laws 1112, 1118; City of Garland v. Dallas Morning News, 22 S.W.3d 351, 355 (Tex.2000). The purpose of the TPIA is âto provide public access âat all times to complete information about the affairs of government and the official acts of public officials and employees.â â City of Garland, 22 S.W.3d at 355-56 (quoting Tex. Govât Code § 552.001). In furtherance of this policy, a governmental body must promptly produce requested public information. See Tex. Govât Code § 552.221. The TPIA defines âpublic informationâ as information that âunder a law or ordinance or in connection with the transaction of official business, is collected, assembled, or maintained by a governmental body; or for a governmental body and the governmental body owns the information or has a right of access to it.â Id. § 552.021. The TPIA also exempts certain categories of information from disclosure. See id. §§ 552.101-.123. In order to claim
As stated above, in her petition, Kess-ling alleged that appellees had violated the TPIA by refusing to either provide particular information or request an attorney generalâs opinion on the matter. She further charged that appellees had failed to timely or properly provide other requested information. As relief, Kessling requested a declaratory judgment that appellees had violated the TPIA, as well as injunctive relief and a writ of mandamus requiring appellees to comply with TPIA provisions and timely disclose the requested information. In their motion, appellees raised two grounds for summary judgment on Kess-lingâs TPIA claims. First, they argued that under TPIA section 552.3215, Kess-ling was not permitted to file her claims seeking declaratory judgment and injunc-tive relief directly with a court but first had to file a complaint with the local district attorney or county attorney. Tex. Govât Code § 552.3215. Second, appellees argued, again based on the Comyn case, that Kesslingâs TPIA claims regarding past requests had all become moot and that her claims regarding potential future requests sought an impermissible advisory opinion. We will address each ground in turn.
a. Section 552.3215
As a matter of statutory interpretation, we consider the question of whether section 552.3215 prevents Kessling from filing her declaratory judgment and injunc-tive claims directly with a court under a de novo standard. City of Rockwall v. Hughes, 246 S.W.3d 621, 625 (Tex.2008). When a statuteâs language is clear and unambiguous, we need not resort to rules of construction or other extrinsic aids. Id. at 626. In enacting TPIA section 552.3215, the Texas Legislature established a scheme through which TPIA complainants can file a complaint with a district attorney or county attorney, who then must assess whether a violation has occurred and determine whether to pursue the matter by first notifying the governmental entity and, if not remedied, then filing an action for declaratory judgment or injunctive relief. Tex. Govât Code § 552.3215. Subsection (a)(1) defines a â[cjomplainantâ as âa person who claims to be the victim of a violation of [the TPIA].â Id. § 552.3215(a)(1). Subsection (b) states that â[a]n action for a declaratory judgment or injunctive relief may be brought in accordance with this section against a governmental body that violates [the TPIA].â Id. § 552.3215(b). Subsection (c) permits a district or county attorney to bring the action in the name of the state, and subsection (e) states that a âcomplainant may file a complaintâ with the county or district attorney. Id. § 552.3215(c), (e). Other sections guide the district or county attorneyâs decision-making process, require notification to the governmental entity before suit can be filed, and provide complainants with an additional opportunity to seek redress with the Texas Attorney General should the local district or county attorney decline to pursue the matter. Id. § 552.3215(g), (h), (i), O').
Most significantly for our purposes, the final subsection of the provision, subsection (k), states that â[a]n action authorized by this section is in addition to any other civil, administrative, or criminal action provided by this chapter or another law.â Id. § 552.3215(k). Prior to enactment of section 552.3215, it was clear that
b. Justiciability
Next, we turn to appelleesâ justiciability contentions, i.e., that Kess-lingâs TPIA claims regarding past requests had all become moot and that her claims regarding potential future requests were not yet ripe. As discussed above, â[t]o constitute a justiciable controversy, there must exist a real and substantial controversy involving genuine conflict of tangible interests and not merely a theoretical dispute.â Bonham State Bank, 907 S.W.2d at 467. A case is considered moot when either a controversy has ceased to exist or the parties lack a legally cognizable interest, Hallman, 159 S.W.3d at 642, and a controversy does not ripen until an injury has occurred or is likely to occur, Patterson, 971 S.W.2d at 442. We begin by noting that Kesslingâs TPIA violation claims can be grouped into two categories: (1) claims that certain requests have gone unfulfilled, and (2) claims that although other requests have been fulfilled, something improper occurred regarding how they were fulfilled.
Regarding her claims concerning requests that were ultimately'fulfilled, Kess-ling does not argue in her briefing to this court that she is entitled to seek mandamus or injunctive relief, as she did in connection with her TOMA claims, instructing appellees to follow the law in the future. She neither argues that TPIA allows for such relief nor seeks any other injunctive or other affirmative relief as her requests have been fulfilled. Instead, with regard to her fulfilled requests, she appears to seek only a declaration that violations have occurred in the past in connection with those requests. In the absence of a request for injunctive or other affirmative relief, a declaration that past violations have occurred would have no impact on the rights of the parties. See Speer v. Presbyterian Childrenâs Home & Serv. Agency, 847 S.W.2d 227, 229 (Tex.1993) (citing McKie v. Bullock, 491 S.W.2d 659, 660 (Tex.1973), for the proposition that âwhen the action sought to be enjoined is accomplished and âsuitable coercive relief becomes impossible, it is improper to grant declaratory reliefâ); City of Shoreacres v. Tex. Commân of Envtl. Quality, 166 S.W.3d 825, 838-39 (Tex.App.-Austin 2005, no pet.) (holding that partyâs request for declaratory judgment did not change the fact that no justiciable controversy existed because the court could grant no relief having a practical legal effect on the controversy). Kesslingâs claims regarding fulfilled TPIA requests are therefore moot. Consequently, the trial court did not err in dismissing these claims.
B. Plea to Jurisdiction
In her second issue, Kessling contends that the trial court erred in granting appelleesâ plea to the jurisdiction and, thus, in dismissing her Education Code claims for want of jurisdiction. We review a trial courtâs grant of a plea to the jurisdiction under a de novo standard. Lopez, 259 S.W.3d at 150. The focus of such review is on âwhether facts have been alleged that affirmatively demonstrate jurisdiction in the trial court.â Id. In making this determination, we construe pleadings liberally in favor of the plaintiff. Id. Furthermore, we may not assess the merit of the plaintiffs claims. County of Cameron v. Brown, 80 S.W.3d 549, 555 (Tex. 2002). If a fact question regarding jurisdiction exists, the plea should not have been granted; however, if pleadings or evidence affirmatively negate a jurisdictional fact, the plea may have been properly granted even in the absence of an opportunity to amend. See Lopez, 259 S.W.3d at 150. When a plea to the jurisdiction challenges the plaintiffs pleadings and not the existence of jurisdictional facts, we assume the facts pleaded to be true. See Westbrook v. Penley, 231 S.W.3d 389, 405 (Tex.2007).
In her petition, Kessling claimed that appellees violated the Education Code by failing to follow certain accounting practices and failing to generate certain reports required under the code- and associated administrative rules. See Tex. Educ. Code §§ 39.023, 44.002, 44.003, 44.007, 44.0071; 19 Tex. Admin. Code § 61.1025 (2001, 2005) (Tex.Educ. Agency, Public Education Information Management System Data and Reporting), 109.1 (1996, 2002) (Tex.Educ. Agency, Financial Accounting). Kessling requested a declaratory judgment and injunctive and mandamus relief to require appellees to adopt an appropriate accounting- system which conforms to the Education Code requirements. She further claimed that appel-leesâ failure to generate required accounting reports defeated her TPIA requests for such reports because, under the TPIA, a governmental body can be required to release only information in existence and cannot be forced to create the requested information. See A & T Consultants, Inc. v. Sharp, 904 S.W.2d 668, 676 (Tex.1995). In their plea, appellees'asserted governmental immunity. They also asserted that Kessling lacked standing because (1) the Education Code does not provide for a private right of action on these account
We begin by addressing the standing grounds in the plea to the jurisdiction. A party seeking affirmative relief must have standing to invoke a courtâs subject matter jurisdiction. Daimler-Chrysler Corp. v. Inman, 252 S.W.3d 299, 304 (Tex.2008). âFor standing, a plaintiff must be personally aggrieved; his alleged injury must be concrete and particularized, actual or imminent, not hypothetical.â Id. at 304-05. If the plaintiff does not allege real and personal injury to himself or herself, it is irrelevant whether the defendant acted improperly. See id. at 305.
Appellees are correct, and Kessling does not dispute, that the Education Code does not contain any provision authorizing a private right of action for complaints concerning a school districtâs failure to follow required accounting practices or generate required financial reports. To the contrary, the provisions Kessling relies upon give oversight on these matters to other governmental actors. See Tex. Educ.Code §§ 39.023 (Commissioner of Education), 44.002 (State Board of Education), 44.003 (district superintendents), 44.007 (State Board), 44.0071 (Commissioner); 19 Tex. Admin. Code § 61.1025 (Commissioner and groups appointed by the Commissioner), 109.1 (Commissioner, State Board, and state auditor).
Kessling instead argues that she has standing to compel, through mandamus, a public official to perform a ministerial duty. See Blum v. Lanier, 997 S.W.2d 259, 263 (Tex.1999).
III. Cross-Appeal for Attorneyâs Fees
In the sole issue in their cross-appeal, appellees/cross-appellants contend that the trial court erred in declining to award them attorneyâs fees either under the UDJA or the Education Code. Under the UDJA, a trial court may award costs and reasonable and necessary attorneyâs fees as are equitable and just. Tex. Civ. Prac. & Rem.Code § 37.004. A court may conclude that it is not equitable or just to award even reasonable and necessary fees. Bocquet v. Herring, 972 S.W.2d 19, 21 (Tex.1998). Under the Education Code, a trial court may award attorneyâs fees to a defendant if (1) the suit was dismissed or judgment rendered in favor of the independent school district or school district employee, and (2) the court finds that the suit was frivolous, unreasonable, and without foundation. Tex. Educ.Code §§ 11.161, 22.055. We review the courtâs refusal to award fees under either statute under an abuse of discretion standard. Bocquet, 972 S.W.2d at 21 (UDJA); Loef-fler v. Lytle I.S.D., 211 S.W.3d 331, 350 (Tex.App.-San Antonio 2006, pet. denied) (Education Code).
Because Kessling was wholly successful on her appeal of the summary judgment against her TOMA claims and at least partially successful on her TPIA claims, we will consider only her Education Code claims in addressing appelleesâ cross-appeal. While Kesslingâs Education Code claims are ultimately meritless, we cannot say that they were frivolous, unreasonable, and without foundation. The arguments were novel and were grounded in statutory and case law, even though, in the end, they were incorrect. Accordingly, the trial court did not abuse its discretion in declining to award attorneyâs fees under the Education Code. See Tex. Educ.Code §§ 11.161, 22.055. Similarly, given that Kessling successfully appealed judgment against several of her UDJA based claims, and the claims on which she was unsuccessful were nonetheless not frivolous or without foundation in the law, we cannot say that the trial court erred in refusing to find that a grant of attorneyâs fees would be equitable and just. Accordingly, the trial court did not abuse its discretion in declining to award fees under the UDJA. We overrule appelleesâ sole cross-appeal issue.
IV. Conclusion
In summary, the trial court erred in granting summary judgment against Kess-lingâs TOMA claims and against her claims of unfulfilled TPIA requests. The trial court properly granted judgment against Kesslingâs claims concerning TPIA re
FROST, J., dissenting.
. Kessling filed her third amended petition after appelleesâ motion for summary judgment was filed and after the deadline passed for amendment. The trial court expressly granted leave to file the third amended petition during an oral hearing before final judgment was entered. The third amended petition was therefore the live petition at the time of judgment.
. In her special exceptions, Hanks provided eleven paragraphs of detailed exceptions, challenging specific paragraphs of Kessling's petition. The description in. the text above is intended solely as a brief synopsis of the assertions.
. For consistency's sake, we adopt the partiesâ labeling of the TOMA and TPIA discussions as pertaining to the grant of summary judgment and their labeling of the Education Code discussion as pertaining to the grant of the plea to the jurisdiction. Such labeling is not intended to substantively impact the analysis.
. Regarding past acts, the Austin Court also rejected the complainantâs assertion of an exception to the mootness doctrine, which would permit judicial review of acts that are capable of repetition but evade review. Id. (quoting 551.142(a)); see also Williams v. Lara, 52 S.W.3d 171, 184-85 (Tex.2001) (discussing the âcapable of repetition, yet evading reviewâ exception to the mootness doctrine). This mootness exception is not raised in the present appeal.
. Appellees are misguided in their attempt to discredit any precedential value of Harris County Emergency based on factual and procedural distinctions between that case and the one currently before us.
. There is, additionally, no indication in the legislative history, cited by appellees or discovered by our research, that section 552.3215 was intended to replace or extinguish any existing rights of action. To the contrary, the legislative history is replete with comments akin to subsection (k), i.e., that the newly created action is in addition to any other available actions.
. We additionally note that even if appellees were correct in their interpretation of section 552.3215, the section would still not have been grounds for dismissing all of Kessling's TPIA claims. Kessling additionally sought a writ of mandamus, which is expressly permitted under TPIA section 552.321 when a governmental entity refuses to request an attorney general's opinion or to produce material previously determined to be public information. Tex. Govât Code § 552.321.
.Among her claims that certain TPIA requests have gone unfulfilled, Kessling asserts that (1) on November 17, 2003, she requested documents relating to September, October, and November board meetings, but she did not receive coded payroll statements; (2) she has not received all of the check registers that she requested on November 17, 2003; (3) FISD has failed to respond to a February 23, 2005, request for "Payment of Billsâ and "Fi
. Obviously, we disagree with the dissentâs conclusion that Kessling briefed the issue of whether the TPIA affords her the right to seek mandamus or injunctive relief instructing ap-pellees to follow the TPIA in the future. Even if her briefing could be liberally construed as having raised the issue, she certainly does not offer any argument or authority specifically on this issue. See Tex.R. Civ. P. 38.1(i) ("The brief must contain a clear and concise argument for the contentions made, with appropriate citations to authority and to the record.â).
For these reasons, we also disagree with the dissent's additional conclusion that the trial court erred in granting summary judgment
.As appellees point out, other sections of the Education Code also provide the Texas Education Agency (TEA), the Commissioner of Education, and the State Board of Education with general oversight of school districts' financial reporting. See Tex. Educ. Code §§ 7.021(b)(13) (mandating the TEA "review school district budgets, audit reports, and other fiscal reportsâ); 7.055(b)(36) (requiring the commissioner to report annually on "the status of school district fiscal managementâ); 7.102 (requiring the State Board to adopt rules concerning district budgets and audits of financial accounts).
. Kessling contends that having the reports required by the Education Code prepared is a ministerial act by a public official. Kessling acknowledges that the actual preparation of the reports may require an accountant's discretion but argues that having the reports prepared is a ministerial not discretionary function because it is mandated by the code.
. One exception to the rule requiring a "particularized injuryâ applies when a taxpayer alleges an illegal expenditure of public funds. Bland I.S.D., 34 S.W.3d at 556. Kessling does not rely upon this exception in the present case.