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.


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

    Updates and Historical Versions of the FASRG

    Version 19.0 of the FASRG has been proposed and may be accessed here: FASRG Version 19 Proposed Module Updates. The public comment period for this proposed version begins on December 22, 2023, and ends at 5 p.m. on January 22, 2024.

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

    Please contact the Financial Compliance Division at 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)