Financial Integrity Rating System of Texas (FIRST)

In: Finance, Grants, and Funding

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Contact Information

Robin Aldridge (512) 463-3940 or
robin.aldridge@tea.texas.gov

Financial Compliance Division

Phone: (512) 463-9095

Fax: (512) 463-1777

Email: financialaccountability@tea.texas.gov

The state's school financial accountability rating system, known as the School Financial Integrity Rating System of Texas (FIRST), ensures that Texas public schools are held accountable for the quality of their financial management practices and that they improve these practices. The system is designed to encourage Texas public schools to better manage their financial resources to provide the maximum allocation possible for direct instructional purposes.

*New Appeal Process*

New process to appeal School FIRST Ratings 

If you school district wishes to appeal an adverse issue it identifies in the preliminary rating, your school district may submit a written appeal with supporting evidence and documentation through a NEW PROCESS directly in the School FIRST application in TEAL. For the appeal to be considered, TEA must receive it on or before September 8, 2026. 

To initiate an appeal, log into School FIRST in TEAL and follow the steps below. 

  • Click your school district’s county-district number (CDN).
  • Select the indicator your school district wants to appeal.
  • Click the Appeal button, which is in the bottom right of the screen, and complete the information on the Appeal Details screen.
  • Enter the details and add documents you wish to include, then click the Submit button.
  • To view your appeal submission and check the status, use the drop-down menu at the top of the page and select the Appeals Summary.
  • Use the Appeals Summary page to view all the appeals that have been submitted and their status.

 

Ratings

Helpful Hints for Determining Your FIRST Rating

The following steps should be taken to anticipate and make the best estimate of how a district will score on FIRST:

  1. Review the information before the annual financial audit is completed. (The annual financial report [AFR] belongs to the district, not the CPA firm. It is the district’s responsibility.) This should involve spot-checking numbers against the district’s general ledger and other financial records.
  2. Ask the auditor about anything that does not look correct in AFR. (Examples: Why is the unrestricted net position negative? Were there any identified material miscoding errors?)
  3. If deemed appropriate, ask the Education Service Center to help review the AFR before it is finalized or contract with another CPA firm to help with the review.
  4. Use the Texas Association of School Business Officials (TASBO) Schools FIRST Template (https://www.tasbo.org/tools-services/schools-first-communication-kit) to run your estimated FIRST results.
  5. Attend presentations on FIRST and use the information.
  6. If you have questions, contact TEA's Financial Compliance Division at 512-463-9095 or financialaccountability@tea.texas.gov.

Correspondence

School FIRST Annual Financial Management Report Template for Use by School Districts

Law and Rules

Law: 

Commissioner's Rules: