Financial Accountability System Resource Guide

The Financial Accountability System Resource Guide (FASRG) describes the rules for financial accounting for charter schools, education service centers, and school districts. The FASRG is adopted by reference in 19 Texas Administrative Code §109.41.

For announcement related to the FASRG, including announcements about recent Governmental Accounting Standards Board statements, please see our Announcements Related to the FASRG page. 


The only changes made in Version 15.0 of the FASRG are minor changes made to Module 4.  The remaining modules remain unchanged from Version 14.0.

For reference (Version 14.0):

Module 4     Auditing


Instructional Materials Allotment - Accounting Transactions Update - November 8, 2011

Addendum - New Account Codes Update - May 23, 2011

Module 1     Financial Accounting and Reporting (FAR)

Module 1     FAR Appendices

Module 2     Budgeting

Module 3     Purchasing

Module 4     Auditing

Module 5     Site Based Decision Making

Module 6     Accountability

Module 7     Data Collection and Reporting

Module 8     Management

Module 9     State Compensatory Education

Module 10   Special Supplement - Charter Schools

Module 11   Special Supplement - Non-Profit Charter School Chart of Accounts  

Please contact the Division of Financial Accountability at for historical versions of the FASRG and charter school supplements.

For more information, contact:

Robin Aldridge: (512) 463-3940 or

Yolanda Walker: (512) 463-0947 or



Page last modified on 12/19/2013 02:03:57 PM.