Student Attendance Accounting Handbook

State law requires every Texas school district to adopt an attendance accounting system that includes procedures to ensure the accurate recording and reporting of student attendance data. The Student Attendance Accounting Handbook (SAAH) contains the official attendance accounting requirements that all public school districts and open-enrollment charter schools in Texas must meet. The agency collects student attendance data primarily to ensure that Foundation School Program (FSP) funds can be correctly allocated to Texas’s public schools.


  • describes the FSP eligibility requirements for all students,
  • prescribes the minimum standards for all attendance accounting systems,
  • lists the documentation requirements for attendance audit purposes, and
  • details the responsibilities of all district personnel involved in student attendance accounting.


The adopted 2015-2016 Student Attendance Accounting Handbook (SAAH) and an updated change document has been added to the table below. Throughout the SAAH, the agency has converted references to school days to minutes in accordance with House Bill 2610 of the 84th Texas Legislature, 2015.

    Student Attendance Accounting HandbookWord VersionPDF VersionSAAH Change DocumentWord VersionPDF Version
    2015–2016 Handbook, AdoptedWord 714 KBPDF 4270 KB2015–2016 Change DocumentN/APDF 448 KB
    2014–2015 HandbookWord 692 KBPDF 2394 KB2014–2015 Change DocumentN/APDF 1,784 KB
    2013–2014 HandbookWord 2,317 KBPDF 1,725 KB2013–2014 Change DocumentWord 209 KBPDF 778 KB
    2012–2013 HandbookWord 2,696 KBPDF 1,761 KB 2012–2013 Change Document Word 1,028 KBPDF 1,169 KB
    2011–2012 Handbook Version 2 Word 2,438 KBPDF 1,547 KB2011–2012 Change Document Version 2 Word 197 KBPDF 472 KB
    2011–2012 Handbook Word 2,260 KBPDF 1,547 KB2011–2012 Change Document Word 838 KBPDF 839 KB
    2010–2011 Handbook Version 2 Word 2,297 KBPDF 3,635 KB2010–2011 Change Document Version 2  Word 81 KBPDF 81 KB
    2010–2011 Handbook Word 2,289 KBPDF 3,594 KB20092010 Change Document Version 2 Word 487 KBPDF 484 KB


    SAAH Presentations, Trainings, and Webinars

    The Financial Accountability Division held a 2014–2015 SAAH Webinar Training on November 5, 2014. Below are slides for the webinar and a link to the archived webinar. If you have difficulty viewing the presentation please download the software at

    Presentation TitlePresenter(s)PowerPoint VersionPDF Version
    2014-2015 Student Attendance Accounting Handbook Training  Yolanda Walker, Financial Analyst / Chanda Williams, Financial AnalystPowerPoint 1,366 KBPDF 2,002 KB

    Archived Presentation: 2014-2015 Student Attendance Accounting Handbook Training,  

    The Financial Accountability Division held a 2013–2014 SAAH Webinar Training on September 10, 2013. Following are links to the webinar slides:

    SAAH Texas Administrative Code Rules

    Commissioner of Education Rule:

    19 Texas Administrative Code §129.1025, Adoption by Reference: Student Attendance Accounting Handbook

    State Board of Education Rules:

    19 Texas Administrative Code §129.1, Free Attendance in General  

    19 Texas Administrative Code §129.21, Requirements for Student Attendance Accounting for State Funding Purposes

    Additional Resources

    Following are additional resources related to the SAAH: