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. 

    Related Information

    • 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 13KB)  (PDF 92KB) (updated schedule referred to in the 7/2/2020 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 for historical versions of the FASRG and charter school supplements.   

    Version 16.0

    Module 1     Financial Accounting and Reporting (FAR) and FAR Appendices

    Module 2     Special Supplement - Charter Schools

    Module 3     Special Supplement - Non-profit Charter Schools Chart of Accounts

    Module 4     Auditing

    Module 5     Purchasing

    Module 6     Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System