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.

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 (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

Version 18.0 of the FASRG has been proposed and may be accessed here: FASRG Version 18 Proposed Module Updates. The public comment period for the proposed SBOE rule (19 TAC §109.41) begins on May 6, 2022, and runs through 5 p.m. on June 10, 2022. The public comment period for the proposed Commissioner's rule (19 TAC §109.5001) begins on June 3, 2022, and runs through July 5, 2022.

Currently, the adopted version of the FASRG is Version 17.0.

The updates to the FASRG have been adopted and are now in Version 17.0.

Version 17.0 FASRG Change Document (PDF, 2,293 KB)

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