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. 

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

• 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

Currently, the adopted version of the FASRG is Version 19.

• Version 19 FASRG Change Document (PDF, 3,517 KB)

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

Version 19

Module 1

• Financial Accounting and Reporting (FAR) (PDF, 3,447 KB) and FAR Appendices (PDF, 9,879 KB)

Module 2

• Special Supplement - Charter Schools (PDF, 2,425 KB)

Module 3

• Special Supplement - Nonprofit Charter School Chart of Accounts (PDF, 3,846 KB)

Module 4

• Auditing (PDF, 2,409 KB)

Module 5

• Purchasing (PDF, 1,421 KB)

Module 6

• State Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System (PDF, 1,020 KB)

FASRG Version 20 Proposed Module Updates

Background Information

The Financial Accountability System Resource Guide (FASRG) describes the rules of financial accounting for school districts, charter schools, and education service centers and is adopted by reference under the Texas Administrative Code §109.41. Revisions to the FASRG align the content with current governmental accounting and auditing standards, remove obsolete requirements, and remove descriptions and discussions of best practices and other non-mandatory elements.

Requirements for financial accounting and reporting are derived from generally accepted accounting principles (GAAP). School districts and charter schools are required to adhere to GAAP. Legal and contractual considerations typical of the government environment are reflected in the fund structure basis of accounting.

School district and charter school accounting systems use the accounting code structure presented in the Accounting Code Structure section of the FASRG (Module 1 FAR Appendices and Module 3, respectively). Funds are classified and identified on required financial statements by the same code number and terminology provided in the Accounting Code Structure section of the FASRG (Module 1 FAR Appendices and Module 3).

The following are the proposed changes that would be made to Modules 1-6, Version 20 of the FASRG.

January 2026 State Board of Education Meeting First Reading and Filing Authorization & Commissioner's Rule Public Comment Period

The public comment period for the proposed State Board of Education rule (19 TAC §109.41) begins on February 27, 2026, and ends at 5 p.m. on March 20, 2026. The public comment period for the proposed Commissioner's rule (19 TAC §109.5001) begins on February 27, 2026, and ends on March 20, 2026.

Public comments may be submitted during this period using the public comment form.

State Board of Education rule: https://form.jotform.com/210613021857144

Commissioner's rule: https://www.jotform.com/210613401561138

Proposed Modules

Attachment II: Proposed Module 1: Financial Accounting and Reporting (FAR) (PDF, 4,437 KB) and FAR Appendices (PDF, 6,008 KB)

Attachment III: Proposed Module 2: Special Supplement - Charter Schools (PDF, 1,757 KB)

Attachment IV: Proposed Module 3: Special Supplement - Non-profit Charter Schools Chart of Accounts (PDF, 4,024 KB)

Attachment V: Proposed Module 4: Auditing (PDF, 1,979 KB)

Attachment VI: Proposed Module 5: Purchasing (PDF, 1,429 KB)

Attachment VII: Proposed Module 6: Compensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting System (PDF, 1,129 KB)

Change Document

Proposed Change Document (PDF, 2,067 KB) - The proposed change document includes the changes that are being proposed for each module.