Financial Accountability System Resource Guide

The Financial Accountability System Resource Guide (FASRG)╠řdescribes the rules╠řof financial accounting for school districts, charter schools, and education service centers.╠řThe FASRG is adopted by╠ř╠ř▓╣▓ď╗ň .


These╠řannouncements may also include╠řinformation relating to recent Governmental Accounting Standards Board (GASB) statements.╠ř

    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╠ř▓╣▓ď╗ň 283. However, schools should not include these amounts in their J-4 submissions.╠ř

    Related Information

    Updates and Historical Versions of the FASRG

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

    Please contact the Financial Compliance Division╠řat for historical versions of the FASRG.╠ř╠ř╠ř


    Module 1

    Module 2

    Module 3

    Module 4

    Module 5

    Module 6

    Contact Information

    Robin Aldridge (512) 463-3940 or╠ř

    Roger Seemion (512) 936-3712 or

    Financial Compliance Division

    Phone: (512) 463-9095

    Fax: (512) 463-1777