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State Board adopts four-year review of 19 TAC Chapter 109 on school accounting and audits

5886952 · April 10, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The State Board of Education voted to adopt a routine four-year review of 19 TAC Chapter 109, which covers school budgeting, accounting, auditing and related procedures; staff said the rule remains necessary but flagged a forthcoming change to depository-contract filing to reflect recent state law.

At a State Board of Education committee meeting, members voted to adopt the standard four-year rule review of 19 TAC Chapter 109, the Texas Administrative Code chapter that governs budgeting, accounting, financial reporting and auditing for school districts and the agency's audit functions.

The rule review covers subchapter A (budgeting, accounting, financial reporting and auditing for school districts), subchapter B (Texas Education Agency audit…

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