Budgeting and Accounting

While each school board is ultimately responsible for funds received and spent for school purposes, to function effectively, most school district business operations are delegated to the administration.  The following are resources related to budgeting, use of public funds, auditing, and financial accountability.

Budgeting and Use of Public Funds
Auditing and Accountability

Budgeting and Use of Public Funds

TASB Resources

Other Resources

Auditing and Accountability

TASB Resources

  • TASB Legal Services' article The Role of the Internal Auditor in Texas School Districts (pdf) answers frequently asked legal questions about the role of the internal auditor in school districts.
  • TASB Legal Services' article Activity Funds (pdf) discusses different types of activity funds and answers questions about how activity funds can be raised, accounted for, and spent.        

Other Resources

  • Texas Education Agency's (TEA) Financial Compliance website includes a number of financial resources, such as information on the annual financial report, submission dates, depository contracts, and the Financial Integrity Rating System of Texas (FIRST). 
  • TEA's FIRST website includes a searchable database of school district financial accountability ratings issued annually.
  • TEA's Financial Accountability System Resource Guide (FASRG) includes rules addressing several school business issues, such as auditing.
  • TEA's Public Education Information Management System (PEIMS) Financial Standard Reports website allows you to view and download school district and campus PEIMS Budget and Actual Financial Reports.