Financial Accountability System Resource Guide

The Financial Accountability System Resource Guide (FASRG) describes the rules of financial accounting for school districts, charter schools, and education service centers. The FASRG is adopted by 19 Texas Administrative Code §109.41.



These announcements may also include information relating to recent Governmental Accounting Standards Board (GASB) statements.

Revising Modules 1 and 10 of the FASRG

We are revising Modules 1 and 10 of the FASRG with help from a variety of stakeholders that include school districts, charter schools, professional organizations, and certified public accounting firms. If you are interested in participating in the FASRG rewrite, please contact us at

    "To the Administrator Addressed" Letter (3/11/2013): Program Intent Code for PreK

      Related Information

      • Exhibits A-1 and C-1 (Excel, 53 KB) (updated exhibits of the standard-format annual financial and compliance report that are referred to in the letter above)
      • Schedule L-1, Required Responses to Selected School FIRST Indicators (Excel 39 KB)  (PDF 20 KB) (updated schedule referred to in the 9/30/15 letter above)

      Updates and Historical Versions of the FASRG

      The only updates in Version 15.0 of the FASRG are minor changes made to Module 4. See Module 4, Version 14 for a comparison. The remaining modules remain unchanged.

      Please contact the Division of Financial Accountability at for historical versions of the FASRG and charter school supplements.  


      Version 15.0

      Instructional Materials Allotment - Accounting Transactions Update - November 8, 2011

      Addendum - New Account Codes Update - May 23, 2011

      Module 1     Financial Accounting and Reporting (FAR)

      Module 1     FAR Appendices

      Module 2     Budgeting

      Module 3     Purchasing

      Module 4     Auditing

      Module 5     Site Based Decision Making

      Module 6     Accountability

      Module 7     Data Collection and Reporting

      Module 8     Management

      Module 9     State Compensatory Education

      Module 10   Special Supplement - Charter Schools

      Module 11   Special Supplement - Non-Profit Charter School Chart of Accounts