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

    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)