The FIRST (Financial Integrity Rating System of Texas) Rating, officially referred to as School FIRST, was established by TEA effective with the 2001-2002 School Year data. This rating system was developed by TEA in response to Senate Bill 875 of the 76th Texas Legislature in 1999. In the rating system there are 15 indicators. The first 5 are based on Yes-No answers with the desired answer to each indicator being Yes. The remaining 10 are based on a point system.