FASRG - Internal Controls

This document contains the section from the prior version of the Financial Accountability System Resource Guide (FASRG) on Internal Controls, which is no longer included in the updated TEA FASRG. This section provides both general and specific guidance on the fundamental principles of an effective system of internal control and addresses the following topics:

• Internal control defined
• Common types of control procedures
• Internal control check list
• Suggested areas for consideration of the internal control

Of particular interest to school district business officials is the Internal Control Check List and a listing of suggested areas for consideration relating to the internal control structure. These resources can be used to aid in assessing and improving the internal controls in place in a school district.