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. 

    Related Information

    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.

    Please contact the Financial Compliance Division at 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)