19 TAC Chapter 109. Budgeting, Accounting, and Auditing

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Link to Subchapters from Subchapter Titles - Link to Sections from Icons
Links to PDF Versions of the files are available at the end of the page

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Subchapter A. Budgeting, Accounting, Financial Reporting, and Auditing for School Districts

Section 109.1 §109.1. Financial Accounting.

Subchapter B. Texas Education Agency Audit Functions

Section 109.21 §109.21. Annual Audit Plan.
Section 109.23 §109.23. School District Independent Audits and Agreed-Upon Procedures.
Section 109.25 §109.25. State Compensatory Education Program Reporting and Auditing System.

Subchapter C. Adoptions By Reference

Section 109.41 §109.41. Financial Accountability System Resource Guide.

Subchapter D. Uniform Bank Bid or Request for Proposal and Depository Contract

Section 109.51 §109.51. Uniform Depository Bank Bid or Proposal Form.
Section 109.52 §109.52. Uniform Depository Bank Contract and Surety Bond Forms.

Subchapter AA. Commissioner's Rules Concerning Financial Accountability
Section 109.1001 §109.1001. Financial Accountability Ratings.

Subchapter BB. Commissioner's Rules Concerning Financial Exigency

Section 109.2001 §109.2001. Financial Exigency.

Subchapter CC. Commissioner's Rules Concerning Federal Fiscal Compliance and Reporting

Section 109.3001 §109.3001. Local Maintenance of Effort.
Section 109.3003 §109.3003. Indirect Cost Rates.

Subchapter DD. Commissioner's Rules Concerning Fiscal Peer Groups

Section 109.4001 §109.4001. Establishment of Fiscal Peer Groups.

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Chapter 109. Table of Contents Chapter 109. Table of Contents
Chapter 109. Subchapter A Subchapter A. Budgeting, Accounting, Financial Reporting, and Auditing for School Districts
Chapter 109. Subchapter B Subchapter B. Texas Education Agency Audit Functions
Chapter 109. Subchapter C Subchapter C. Adoptions By Reference
Chapter 109. Subchapter D Subchapter D. Uniform Bank Bid and Depository Contract
Chapter 109 Form Form - Bid Form for Depository Services
Chapter 109 Form Form - Proposal Form for Depository Services
Chapter 109 Form Form - Depository Contract for Funds of Independent School Districts Under Texas Education Code, Chapter 45, Subchapter G, School District Depositories
Chapter 109 Form Form - Texas School Depository Surety Bond Form
Chapter 109. Subchapter AA Subchapter AA. Commissioner's Rules Concerning Financial Accountability
Chapter 109 Form Form - School FIRST – Rating Worksheet for rating year 2014-2015, Figure: 19 TAC §109.1001(e)(1)
Chapter 109 Form Form - School FIRST – Rating Worksheet for rating year 2015-2016, Figure: 19 TAC §109.1001(e)(2)
Chapter 109 Form Form - School FIRST – Rating Worksheet for rating year 2016-2017, Figure: 19 TAC §109.1001(e)(3)
Chapter 109 Form Form - School FIRST – Rating Worksheet for rating years 2017-2018 through 2019-2020, Figure: 19 TAC §109.1001(e)(4)
Chapter 109 Form Form - School FIRST – Rating Worksheet for rating year 2020-2021, Figure: 19 TAC §109.1001(e)(5)
Chapter 109 Form Form - Charter FIRST – Rating Worksheet for rating year 2014-2015, Figure: 19 TAC §109.1001(f)(1)
Chapter 109 Form Form - Charter FIRST – Rating Worksheet for rating year 2015-2016, Figure: 19 TAC §109.1001(f)(2)
Chapter 109 Form Form - Charter FIRST – Rating Worksheet for rating year 2016-2017, Figure: 19 TAC §109.1001(f)(3)
Chapter 109 Form Form - Charter FIRST – Rating Worksheet for rating years 2017-2018 through 2019-2020, Figure: 19 TAC §109.1001(f)(4)
Chapter 109 Form Form - Charter FIRST – Rating Worksheet for rating year 2020-2021, Figure: 19 TAC §109.1001(f)(5)
Chapter 109 Form Form - IHE Charter FIRST – Rating Worksheet for rating year 2016-2017 through 2019-2020, Figure: 19 TAC §109.1001(g)(1)
Chapter 109 Form Form - IHE Charter FIRST – Rating Worksheet for rating years 2020-2021, Figure: 19 TAC §109.1001(g)(2)
Chapter 109. Subchapter BB Subchapter BB. Commissioner's Rules Concerning Financial Exigency
Chapter 109. Subchapter CC Subchapter CC. Commissioner's Rules Concerning Federal Fiscal Compliance and Reporting
Chapter 109 Form Figure - IDEA-B LEA MOE Guidance Handbook, Figure: 19 TAC §109.3001(c)(1)
Chapter 109 Form Figure - IDEA LEA MOE Guidance Handbook, Figure: 19 TAC §109.3001(c)(2)
Chapter 109 Form Figure - Indirect Cost Handbook, Figure: 19 TAC §109.3003(d)
Chapter 109. Subchapter DD Subchapter DD. Commissioner's Rules Concerning Fiscal Peer Groups

For more information, email rules@tea.texas.gov.