19 TAC Chapter 109
Budgeting, Accounting, and Auditing
The links below provide PDF versions of each subchapter. You may also access a听PDF version of the听Chapter 109 table of contents.
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STATE BOARD OF EDUCATION
Subchapter A. Budgeting, Accounting, Financial Reporting, and Auditing for School Districts
搂109.1. Financial Accounting.
Subchapter B. Texas Education Agency Audit Functions
搂109.21. Annual Audit Plan.
搂109.23. School District Independent Audits and Agreed-Upon Procedures.
搂109.25. State Compensatory Education Program Reporting and Auditing System.
Subchapter C. Adoptions By Reference
搂109.41. Financial Accountability System Resource Guide.
Subchapter D. Uniform Bank Bid or Request for Proposal and Depository Contract
搂109.51. Uniform Depository Bank Bid or Proposal Form.
搂109.52. Uniform Depository Bank Contract and Surety Bond Forms.
COMMISSIONER OF EDUCATION RULES
Subchapter AA. Commissioner's Rules Concerning Financial Accountability
搂109.1001. Financial Accountability Ratings.
Subchapter BB. Commissioner's Rules Concerning Financial Exigency
搂109.2001. Financial Exigency.
Subchapter CC. Commissioner's Rules Concerning Federal Fiscal Compliance and Reporting
搂109.3001. Local Maintenance of Effort.
搂109.3003. Indirect Cost Rates.
Subchapter DD. Commissioner's Rules Concerning Fiscal Peer Groups
搂109.4001. Establishment of Fiscal Peer Groups.
Subchapter EE. Commissioner's Rules Concerning Financial Accounting Guidelines
搂109.5001. Financial Accountability System Resource Guide.
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