FASRG is an official Texas Education Publication describing the rules for financial accounting for which entities?

• A. Charter schools, education service centers, and school districts
• B. Charter schools only
• C. Education service centers only
• D. A publication describing the rules for financial accounting for charter schools, education service centers, and school districts

Answer: (D)

FASRG stands for the Financial Accountability System Resource Guide, TEA’s official publication that lays out how financial accounting and reporting should be done for Texas public education entities. It provides the authoritative framework TEA uses to govern charter schools, education service centers, and school districts, ensuring consistent accounting practices across all three types. Because it covers all these entities, the description of a publication that describes the rules for financial accounting for charter schools, education service centers, and school districts is the best fit. Choosing a scope limited to only one entity would miss the others that FASRG also governs.