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Annual Financial Audit Report
Section 44.008 of the Texas Education Code requires that each school district shall have its fiscal accounts audited annually at district expense by a certified or public accountant holding a permit from the Texas State Board of Public Accountancy. The audit must be completed following the close of each fiscal year and a copy of the annual audit report, approved by the Board of Trustees, shall be filed with the Texas Education Agency no later than the 150th day after the end of the fiscal year.
The 84th Legislature passed HB 1378 to increase government debt transparency. Under Local Government Code 140.008, certain political subdivisions, including school districts, must annually compile their debt obligation data from the preceding fiscal year for public access. The report shall be posted on the district's website within 180 days of the end of the district's fiscal year end.
School FIRST (Financial Integrity
Rating System of Texas) reports public school district financial
accountability ratings, as authorized by Senate Bill (SB) 218 of the
77th Legislature in 2001.
The primary goals of School FIRST are to:
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