Which option describes the official Texas publication describing the rules for financial accounting for charter schools, education service centers, and school districts?

• A. GED
• B. FERPA
• C. FTE
• D. FASRG

Answer: (D)

The concept being tested is identifying the official TEA publication that lays out the financial accounting rules for Texas public education entities. The best answer is the Financial Accountability System Resource Guide. This publication provides the standardized chart of accounts, reporting formats, and guidelines for recording and reporting revenues, expenditures, and financial statements, ensuring consistent accounting practices across charter schools, education service centers, and school districts. It’s the reference used for budget development, financial reporting, and audits within Texas public education. The other options don’t fit because they pertain to unrelated areas: GED is a high school equivalency credential, FERPA concerns student privacy protections, and FTE relates to staffing levels, not the official accounting rules.