The State Board of Education is required by the Texas Education Code Section 16.201 to make recommendations to the legislature concerning the cost of education. This report is a summation of the State Board of Education findings. After more than a year of study, the board has determined the minimum basic program costs to be $2,197 per student in the 1989-90 school year and $2,294 per student in the 1990-91 school year. This Accountable Costs Report includes specific recommendations for the basic allotment and highlights the need for a more adequate funding base for public school districts. The report is organized into six chapters, the first of which is an introduction. The second chapter provides a summary of significant findings and recommendations in the areas of minimum basic program cost, school facilities, and costs of implementing the long-range plan. Each of these areas is taken up in greater detail in the remaining three chapters. Appended are (1) class size data for selected percentiles of students; (2) costs for instructional salaries; (3) facilities work session panel participants; and (4) definitions of variables used in the study of school facilities. (SI)