The School Financial Integrity Rating System of Texas (FIRST) ensures public schools are held accountable for the quality of their financial management practices — and that they improve these practices.
According to the Texas Education Agency (TEA), the system is designed to encourage Texas public schools to better manage their financial resources to provide the maximum allocation possible for direct instructional purposes.
School districts are assessed across 21 important financial indicators, including fund balance, debt management, solvency and internal controls.
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