The Board of Trustees derives its legal status from the Texas Constitution and the state legislature. Among its many duties, the Board of Trustees oversees the management of the public schools in Copperas Cove; levees and collects taxes and issues bonds; adopts the district's annual budget; has the district's fiscal accounts audited each year by a Texas certified or public accountant; adopts rules and bylaws; adopts policy to establish a district and campus level planning and decision-making process; and many other functions.