This rule establishes a formula for the calculation of each public school district's cost of education index which will be used by the Central Education Agency in determining each district's state aid for the 1997-1998 and 1998-1999 school years. The cost of education index shall adjust for cost variations caused by factors beyond the control of school districts. An adjustment is made for small districts with fewer than 2,000 ADA that are not eligible for the small district adjustment in the Texas Education Code, § 42.103.
19 Tex. Admin. Code § 203.1