Reflection for EDLD 5342 Week 4 Part 1 As stated in the Week 4 Lecture by Dr Lu, "the FIRST (Financial Integrity Rating System of Texas) is for the accountability of the school district's business and financial operations. It is designed to encourage Texas Public Schools to manage their financial resources better in order to provide the maximum money possible for instructional purposes. It monitors the processes and procedures used at all levels of money management in a school district" (Dr Lu Stephens, 2012). Provisions for FIRST(Texas Administrative Code (TAC), Title 19, § 109.1001) started in 2002 and is one of two accountability systems that was started by the Texas Education Agency for the purpose of holding school districts accountable for financial resources. This is a very important part of the superintendent’s job to monitor, analysis, and implement improvements to this rating system and the district’s financial processes and procedures to improve education and efficiency for all students and staff.