Part 2.
TEXAS EDUCATION AGENCY
Chapter 109.
BUDGETING, ACCOUNTING, AND AUDITING
Subchapter C. ADOPTIONS BY REFERENCE
19 TAC §109.41
The Texas Education Agency (TEA) adopts an amendment to §109.41,
concerning the "Financial Accountability System Resource Guide," without changes
to the proposed text as published in the May 25, 2001, issue of the
The section adopts by reference the "Financial Accountability System Resource
Guide" as the TEA's official rule. The "Resource Guide" describes rules for
financial accounting such as financial reporting, budgeting, purchasing, auditing,
site-based decision making, data collection and reporting, and management.
Public school districts use the "Resource Guide" to meet the accounting, auditing,
budgeting, and reporting requirements as set forth in the Texas Education
Code (TEC) and other state statutes relating to public school finance. The
"Resource Guide" is available at www.tea.state.tx.us/school.finance/ on the
TEA website.
The adopted amendment to §109.41 changes the date from "December 1999"
to "July 2001" to reflect the effective date of the amendments to the "Resource
Guide." Under §109.41(b), the commissioner of education shall amend the
"Resource Guide," adopting it by reference, as needed. The amendments to the
"Resource Guide" include changes to auditing and financial accounting and
reporting guidelines. The amendments are necessary to implement proposed new
financial reporting standards established by the Governmental Accounting Standards
Board, changes to fund codes for state and federally funded projects that
will be effective September 2001, and other minor amendments to the "Resource
Guide."
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Texas Education Code, §§7.055,
44.001, 44.007, and 44.008, which authorizes the commissioner of education
to establish advisory guidelines relating to fiscal management of a school
district and the State Board of Education to establish a standard school fiscal
accounting system in conformity with generally accepted accounting principles.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 11, 2001.
TRD-200103963
Criss Cloudt
Associate Commissioner, Accountability Reporting and Research
Texas Education Agency
Effective date: July 31, 2001
Proposal publication date: May 25, 2001
For further information, please call: (512) 463-9701
Subchapter AA. TEACHER APPRAISAL
Chapter 150.
COMMISSIONER'S RULES CONCERNING EDUCATOR APPRAISAL