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.
- "To the Administrator Addressed" Letter (8/16/19): Updates to Program Intent Codes (PDF 157KB)
- "To the Administrator Addressed" Letter (6/13/18): 2018-2019 Fund Code Deletions for Actual and Shared Services (SSA) Actual Reporting (PDF 274KB)
- ISD on-behalf recognition of 85(1) Legislature HB 21 TRS Appropriation
- "To the Administrator Addressed" Letter (11/1/17): Data Feed Schedule L-1 Question SF13
- 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 updates to the FASRG have been adopted and are now in Version 16.0. The adopted modules will also be adopted under Commissioner Rules in Fall 2019.
Please contact the Division of Financial Accountability at firstname.lastname@example.org for historical versions of the FASRG and charter school supplements.
Module 2 Special Supplement - Charter Schools
Module 4 Auditing
Module 5 Purchasing