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 (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

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.   

Version 17.0

Module 1     Financial Accounting and Reporting (FAR) (PDF, 2,518 KB) and FAR Appendices (PDF, 7,241 KB)

Module 2     Special Supplement - Charter Schools (PDF, 1,556 KB)

Module 3     Special Supplement - Nonprofit Charter School Chart of Accounts (PDF, 3,398 KB)

Module 4     Auditing (PDF, 2,376 KB)

Module 5     Purchasing (PDF, 1,401 KB)

Module 6     State Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System (PDF, 917 KB)