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 and 19 Texas Administrative Code §109.5001.


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

    J-4 Schedule

    Reminder: The J-4 Schedule is required for Charter Schools and ISDs for this year's FY2022 Annual Financial Report submission

    • Only include unallocated amounts coded to 199 or 420 on the J-4 schedule.
    • Summary of Finance (SOF) Near-Final Run ID #37791 will be used for determining compliance with state program spending requirements.
    • Currently, to provide additional flexibility in meeting the state program allotment spending requirements, TEA's internal calculations will include ESSER funds 266, 281, 282 and 283. However, schools should not include these amounts in their J-4 submissions. 

    Related Information

    Updates and Historical Versions of the FASRG

    Currently, the adopted version of the FASRG is Version 19.

    Please contact the Financial Compliance Division at for historical versions of the FASRG.   

    Version 19

    Module 1

    Module 2

    Module 3

    Module 4

    Module 5

    Module 6

    Contact Information

    Robin Aldridge (512) 463-3940 or

    Roger Seemion (512) 936-3712 or

    Financial Compliance Division

    Phone: (512) 463-9095

    Fax: (512) 463-1777