Financial Compliance

Calendar of Important Submission Dates

Annual Financial and Compliance Reports

Each year, charter schools, education service centers (ESCs), and school districts must have their annual financial and compliance reports (AFRs) audited by an independent auditor. The resulting AFR must be submitted to the Texas Education Agency (TEA) for review.

Depository Contracts

A school district or charter holder must have a depository contract with any bank into which TEA deposits state funds. For requirements and procedures related to depository contracts, select one of the following:

Electronic Submissions

Charter schools, ESCs, and school districts are required to submit their AFRs in electronic format. The electronic format submission consists of two files: a PDF file and a GASB data text file. (The text file is not required from charter schools.) In addition, most charter schools and school districts are required to submit their state compensatory education district and campus improvement plans in a PDF.

Financial Accountability System Resource Guide (FASRG)

The FASRG describes the rules of financial accounting for school districts, charter schools, and education service centers.

Financial Exigency

When the financial resources of a school district are insufficient to support its instructional programs or it is unable to finance the full compensation of staff for the current or next fiscal year.

Financial Integrity Rating System of Texas (FIRST)

The state's school financial accountability rating system ensures that Texas public schools are held accountable for the quality of their financial management practices. The system is designed to encourage Texas public schools to better manage their financial resources to provide the maximum allocation possible for direct instructional purposes. For ratings, requirements, and procedures related to FIRST, select one of the following:

Fiscal Year Start Date Change

The fiscal year of a school district begins on July 1 or September 1, as determined by the board of trustees of the district. To change the fiscal year start date, districts must file a Notification of Intent to Change the Fiscal Year Start Date form with TEA.

Interest on Refunds for Cosmetology and Barber Schools

Each year, the Commissioner must set and publish deterrence-level interest rates on refunds for cosmetology and barber schools in accordance with the Texas Occupations Code.

Public Funds Investment Act Training Exemption

To claim an exemption from investment training requirements, a school district must annually submit an affidavit identifying the exemption criteria that apply to the district.

School Health and Related Services (SHARS)

The SHARS program allows Texas public schools and shared service arrangements (SSAs) to request reimbursement for Medicaid health-related services.

State Allotment Programs Monitoring

The supplemental state program allotments expenditures should be attributed to programs and services to the eligible identified students and/or appropriate strategies on an annual basis. 

State Compensatory Education

State Compensatory Education includes programs and/or services designed to supplement the regular education program for students identified as at risk of dropping out of school. The purpose is to increase the academic achievement and reduce the dropout rate of these students.

Student Attendance Accounting Handbook (SAAH)

SAAH contains the official attendance accounting requirements that all public school districts and open-enrollment charter schools in Texas must meet.

Superintendent Payment Disclosure Form

The Superintendent Payment Disclosure form must be filed with TEA not later than 60 days following execution of an agreement to make payments of any kind to a departing superintendent or any payment under such an agreement, whichever is sooner.

Tax Rate Compliance

A school district may not increase the district's maintenance and operations tax rate to create a surplus for the purpose of paying the district's debt service.

Contact Information for Financial Compliance Staff

The area code for all numbers is 512.

Office of School Finance

Contact Name Phone Number Position/Role
Office of School Finance-VACANT 463-9179 Associate Commissioner of School Finance/Chief School Finance Officer
Amy Harrison 463-9618 Staff Services Officer of School Finance

Financial Compliance Division

Contact Name Phone Number Email Position/Role
Main Line 463-9095   General Inquiries
David Marx 463-2945 Director of Financial Compliance
Dahlinda Alaniz 463-9366 State Compensatory Education

Financial Desk Reviews

Contact Name Phone Number Email Position/Role
Paul Moreno 475-2228 Assistant Division Director/Manager
Tiffany Martin 936-1776 Team Lead
Laura Cavazos 463-8976 Team Lead
Vacant 475-0827   Annual Financial Report Desk Reviews
Iris Chen 475-2372 Annual Financial Report Desk Reviews
Elizabeth Flores 936-6981 Annual Financial Report Desk Reviews
Sabrina Garcia 463-9907 Annual Financial Report Desk Reviews
Mary Lu 475-1284 Annual Financial Report Desk Reviews
Thanh Quach 463-7652 Annual Financial Report Desk Reviews/Depository Contracts/Fiscal Year Changes/Superintendent Buyouts

Fiscal Reviews

Contact Name Phone Number Email Position/Role
Peggy Watts 936-6328 Manager
Jewel Gill 936-6186 Fiscal Reviews
Vacant 463-8723   Fiscal Reviews
Gary Micinski 936-4628 HB1525 Tax Rate Compliance

Student Attendance

Contact Name Phone Number Email Position/Role
Justin Jons 475-1778 Manager
Christina Page 463-9530 Team Lead
Matt Kabanuck 463-9287 Team Lead
Tam Mai 475-2155 FSP Reviews
Eric Herring 463-9228 FSP Reviews
Sylvia Hesbrook 463-1665 FSP Reviews
Macy Alexander 463-9687 FSP Reviews

Financial Accountability

Contact Name Phone Number Email Position/Role
Robin Aldridge 463-3940 FASRG/Financial Exigency/FIRST
Roger Seemion 936-3712 FASRG/FIRST

Rule Making

Contact Name Phone Number Email Position/Role
Joe Herrera 463-7708 Manager
Padmaja Sathyanaran 475-2012 SAAH/New Charter Applications
Angela Foote 463-6639 SHARS
Annette Petrusso 463-9073 Technical Writer

A Financial Compliance Division mailing list has been established to provide e-mail notifications of important deadlines and website updates. To subscribe, go to the TEA email updates page, enter your contact information, and select Financial Audits from the Publications list.