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 of the FASRG

We are revising Modules 1, 3, 4, 9, 10, and 11 of the FASRG. Modules 2, 5, 6, 7, and 8 of the FASRG are being repealed entirely. Revisions to the FASRG align the content with current governmental accounting and auditing standards, remove obsolete requirements, and delete descriptions and discussions of best practices and other nonmandatory elements. The modules are available on the TEA website here: Discussion of Proposed Amendment to 19 Texas Administrative Code §109.41, Financial Accountability System Resource Guide.

    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