19 TAC Chapter 109

Budgeting, Accounting, and Auditing

The links below provide PDF versions of each subchapter. You may also access a PDF version of the Chapter 109 table of contents.

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Subchapter A. Budgeting, Accounting, Financial Reporting, and Auditing for School Districts

§109.1. Financial Accounting.

Subchapter B. Texas Education Agency Audit Functions

§109.21. Annual Audit Plan.
§109.23. School District Independent Audits and Agreed-Upon Procedures.
§109.25. State Compensatory Education Program Reporting and Auditing System.

Subchapter C. Adoptions By Reference

§109.41. Financial Accountability System Resource Guide.

Subchapter D. Uniform Bank Bid or Request for Proposal and Depository Contract

§109.51. Uniform Depository Bank Bid or Proposal Form.
§109.52. Uniform Depository Bank Contract and Surety Bond Forms.


Subchapter AA. Commissioner's Rules Concerning Financial Accountability

§109.1001. Financial Accountability Ratings.

Subchapter BB. Commissioner's Rules Concerning Financial Exigency

§109.2001. Financial Exigency.

Subchapter CC. Commissioner's Rules Concerning Federal Fiscal Compliance and Reporting

§109.3001. Local Maintenance of Effort.
§109.3003. Indirect Cost Rates.

Subchapter DD. Commissioner's Rules Concerning Fiscal Peer Groups

§109.4001. Establishment of Fiscal Peer Groups.

Subchapter EE. Commissioner's Rules Concerning Financial Accounting Guidelines

§109.5001. Financial Accountability System Resource Guide.


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Contact Information

For questions about the process of proposing, adopting, or publishing Texas Administrative Code rules; reviewing existing rules; or petitioning for rule changes, email the Rulemaking Division at rules@tea.texas.gov.