Student Attendance Accounting Handbook

State law requires that every Texas school district adopts an attendance accounting system that includes procedures to ensure the accurate recording and reporting of student attendance data. The Student Attendance Accounting Handbook (SAAH) contains the official attendance accounting requirements that all public school districts and open-enrollment charter schools in Texas must meet. The agency collects student attendance data primarily to ensure that Foundation School Program (FSP) funds can be correctly allocated to Texas’s public schools.


  • describes the FSP eligibility requirements for all students,
  • prescribes the minimum standards for all attendance accounting systems,
  • lists the documentation requirements for attendance audit purposes, and
  • details the responsibilities of all district personnel involved in student attendance accounting.

The final version of the adopted 2020-2021 SAAH and an updated change document has been added to the table below.

SAAH PDF Version Change Document PDF Version
2020-2021 Handbook, Adopted PDF, 5,685 KB 2020-2021 Change Document, Adopted PDF, 622 KB
2019-2020 Handbook Version 2, Adopted PDF, 4,238 KB 2019-2020 Change Document Version 2 PDF, 422 KB
2019-2020 Handbook, Adopted PDF, 2,550 KB 2019-2020 Change Document PDF, 3,710 KB
2018-2019 Handbook, Adopted PDF, 2,544 KB 2018-2019 Change Document PDF, 398 KB
2017-2018 Handbook, Adopted PDF, 2,519 KB 2017-2018 Change Document PDF, 340 KB
2016-2017 Handbook, Adopted PDF, 2,718 KB 2016-2017 Change Document PDF, 916 KB
2015–2016 Handbook, Adopted PDF, 4,270 KB 2015–2016 Change Document PDF, 448 KB
2014–2015 Handbook PDF, 2,394 KB 2014–2015 Change Document PDF, 1,784 KB
2013–2014 Handbook PDF, 1,725 KB 2013–2014 Change Document PDF, 778 KB
2012–2013 Handbook PDF, 1,761 KB 2012–2013 Change Document PDF, 1,169 KB
2011–2012 Handbook Version 2  PDF, 1,547 KB 2011–2012 Change Document Version 2  PDF, 472 KB
2011–2012 Handbook  PDF, 1,547 KB 2011–2012 Change Document  PDF, 839 KB
2010–2011 Handbook Version 2  PDF, 3,635 KB 2010–2011 Change Document Version 2   PDF, 81 KB
2010–2011 Handbook  PDF, 3,594 KB 20092010 Change Document Version 2  PDF, 484 KB

SAAH Texas Administrative Code Rules

Commissioner of Education Rule

19 Texas Administrative Code (TAC) §129.1025, Adoption by Reference: Student Attendance Accounting Handbook

State Board of Education Rules

19 TAC §129.1, Free Attendance in General  

19 TAC §129.21, Requirements for Student Attendance Accounting for State Funding Purposes

Additional Resources

Following are additional resources related to the SAAH: