Subject: 2013–2014 Final FIRST
Final Financial Integrity
Rating System of Texas (FIRST) ratings for 2013–2014 are now publicly available. You
can find ratings for both school
on the Texas Education Agency (TEA) website:
school district ratings
charter school ratings
A previous “To the Administrator Addressed”
letter dated June 18, 2014, instructed your school district or charter school
(local education agency [LEA]) to view its preliminary
FIRST rating. The letter also provided information about the financial, staff,
and student data the TEA analyzes to produce the rating and described the
appeals process available to your LEA. This appeals process is now complete,
and all FIRST ratings are final.
two months of the release of its final FIRST rating, your LEA must announce and
hold a public meeting to distribute a financial management report that explains
the LEA’s rating and its performance under each of the indicators for the
current and prior fiscal years. The report also must provide the financial
information described in 19 TAC §109.1005(b)(2). We encourage your
LEA to include in the report additional information that will be beneficial to
taxpayers, especially information explaining any special circumstances that may
have affected the LEA’s performance under one or more of the indicators.
first of two required newspaper notices to inform taxpayers of the meeting must
be published no more than 30 days and no fewer than 14 days before the public
meeting. Your LEA may combine the meeting with a scheduled regular meeting of
its governing board.
For full requirements related to the report
and meeting, see 19 TAC §109.1005. For a template that
your LEA can use in developing its financial management report, see the TEA FIRST web page or FIRST Rating for Charter Schools web page.
Please note that the TEA considers an LEA’s
FIRST rating when assigning an accreditation status, as required by the
accreditation status rules in 19 TAC §97.1055.
for Further Information
If you have questions about your LEA’s FIRST
rating, please contact me by telephone at
(512) 475-3451 or by email at Belinda.Dyer@tea.texas.gov.
of Financial Accountability
of School Finance