The El Paso Independent School District has a uniform system of public school budgeting, accounting, and financial reporting that is used throughout the state as required by law. The commissioner of education develops and administers the requirements relating to budgeting, accounting, financial reporting, and auditing for Texas public schools in the Financial Accountability System Resource Guide (FASRG). The FASRG describes the rules of financial accounting for school districts, charter schools, and education service centers. The FASRG is adopted by 19 Texas Administrative Code §109.41. For more information, please visit the FASRG page on the TEA website.