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.

Announcements

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

• To the Administrator Addressed letter (12/17/2021): Reminder of Required Schedules for Charter Schools
  • Senate Bill 1454 Charter School Required Schedules (Excel 24KB) (PDF 107KB)
• To the Administrator Addressed letter (6/24/21): New Required Schedule J-4
  • Schedule J-4, Use of Funds Report-Select State Allotment Programs (PDF, 106 KB)
• ISD on-behalf recognition of 86 Legislature HB 1 TRS Appropriation (PDF, 830 KB)
• To the Administrator Addressed letter (5/6/21): Update to Fund Codes
• To the Administrator Addressed letter (9/17/20): Update to Fund Codes
• To the Administrator Addressed letter (7/2/20): Updated Data Feed Schedule L-1
  • Schedule L-1, Required Responses to Selected School FIRST Indicators (Excel, 14 KB) (PDF, 1,671 KB) (Word, 25 KB)
• To the Administrator Addressed letter (8/15/19): Updates to Program Intent Codes (PDF, 157 KB)
• To the Administrator Addressed letter (5/23/19): GASB Statement 84, Fiduciary Activities
  • GASB Statement No. 84 FAQ (PDF, 633 KB)
• To the Administrator Addressed letter (6/13/18): 2018-2019 Fund Code Deletions for Actual and Shared Services (SSA) Actual Reporting (PDF, 274 KB)
• To the Administrator Addressed letter (11/1/17): Data Feed Schedule L-1 Question SF13

Updates and Historical Versions of the FASRG

Currently, the adopted version of the FASRG is Version 18.0.

• Version 18.0 FASRG Change Document (PDF, 2,797 KB)

Please contact the Financial Compliance Division at financialaccountability@tea.texas.gov for historical versions of the FASRG.   

Version 18.0

Module 1     Financial Accounting and Reporting (FAR) (PDF, 3,383 KB) and FAR Appendices (PDF, 10,091 KB)

Module 2     Special Supplement - Charter Schools (PDF, 2,281 KB)

Module 3     Special Supplement - Nonprofit Charter School Chart of Accounts (PDF, 3,116 KB)

Module 4     Auditing (PDF, 1,927 KB)

Module 5     Purchasing (PDF, 1,403 KB)

Module 6     State Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System (PDF, 983 KB)