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The Financial Accountability System Resource Guide (FASRG)Ìýdescribes the rulesÌýof financial accounting for school districts, charter schools, and education service centers.ÌýThe FASRG is adopted byÌýÌý²¹²Ô»å .

Announcements

TheseÌýannouncements may also includeÌýinformation relating to recent Governmental Accounting Standards Board (GASB) statements.Ìý

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, ÈËÆÞÓÕ»ó's internal calculations will include ESSER funds 266, 281, 282Ìý²¹²Ô»å 283. However, schools should not include these amounts in their J-4 submissions.Ìý

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 ProgramsÌý(PDF, 106 KB)
• ISD on-behalf recognition of 86ÌýLegislature HB 1 TRS AppropriationÌý(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 AddressedÌýletter (7/2/20): Updated Data Feed Schedule L-1
  • Schedule L-1, Required Responses to Selected School FIRST Indicators (Excel, 14ÌýKB) (PDF, 1,671ÌýKB)Ìý(Word, 25 KB)
• To the Administrator AddressedÌýletter (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 AddressedÌýletter (6/13/18): 2018-2019 Fund Code Deletions for Actual and Shared Services (SSA) Actual Reporting (PDF, 274 KB)
• To the Administrator AddressedÌýletter (11/1/17): Data Feed Schedule L-1 Question SF13

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. onÌýJanuary 22, 2024.

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

• Version 18.0 FASRG Change Document (PDF, 2,797ÌýKB)

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

VersionÌý18.0

Module 1 Ìý Ìý Financial Accounting and Reporting (FAR)Ìý(PDF, 3,383 KB) and FAR AppendicesÌý(PDF, 10,091 KB)

Module 2 Ìý Ìý Special Supplement - Charter SchoolsÌý(PDF, 2,281 KB)

Module 3 Ìý Ìý Special Supplement - Nonprofit Charter SchoolÌýChart of AccountsÌý(PDF, 3,116 KB)

Module 4 Ìý Ìý AuditingÌý(PDF, 1,927ÌýKB)

Module 5 Ìý Ìý PurchasingÌý(PDF, 1,403 KB)

Module 6Ìý Ìý ÌýStateÌýCompensatory Education, Guidelines, Financial Treatment, and an Auditing and Reporting SystemÌý(PDF, 983 KB)