(a) The rules for financial accounting are described in the
official Texas Education Agency publication, Financial Accountability System
Resource Guide, as amended December 2001, which is adopted by this reference
as the agency's official rule. A copy is available for examination during
regular office hours, 8:00 a.m. to 5:00 p.m., except holidays, Saturdays,
and Sundays, at the Texas Education Agency, 1701 North Congress Avenue, Austin,
Texas 78701.
(b) The commissioner of education shall amend the Financial
Accountability System Resource Guide and this section adopting it by reference,
as needed. The commissioner shall inform the State Board of Education of the
intent to amend the Resource Guide and of the effect of proposed amendments
before submitting them to the Office of the Secretary of State as proposed
rule changes.
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Source Note: The provisions of this §109.41 adopted to be effective September 1, 1996, 21 TexReg 2076; amended to be effective February 15, 1998, 23 TexReg 1020; amended to be effective September 1, 1998, 23 TexReg 7782; amended to be effective December 13, 1998, 23 TexReg 12301; amended to be effective September 12, 1999, 24 TexReg 6978; amended to be effective December 5, 1999, 24 TexReg 10537; amended to be effective July 31, 2001, 26 TexReg 5638; amended to be effective December 30, 2001, 26 TexReg 10539 |