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State Allotment Programs

The supplemental state program allotments expenditures should be attributed to programs and services to the eligible identified students and/or appropriate strategies. The programs are structured on an annual basis, and the Foundation School Program (FSP) allotments are paid annually. Therefore, the focus of compliance testing by the Local Education Agency's (LEA)'s external auditor during the annual financial audit for the FSP supplemental state allotment program should be for that one-year time period.  The required percentages of direct program expenditures made annually per program are listed below.

If a school purchases an item with state program allotment funds, then it must not be used for any other purposes. If the item is used for other purposes, then they must split fund the item based on a systematic method, i.e., time of use or they may reimburse the program for usage of the item.

^a Program Intent Codes (PIC) 24, 26, 28, 29, and 30 will remain available for use in the Financial Accountability Resource Guide (FASRG) during fiscal years 2024-2025 and 2025-2026. 

Beginning fiscal year 2026-2027:

• PIC 26, 28, 29, and 30 will be removed from the FASRG.
• School systems are strongly encouraged to continue using PIC 24 internally for budgeting and tracking to maintain clarity and consistency in local documentation and reporting; however, the agency will consolidate the PIC 24 reported expenditures into PIC 11 for state reporting purposes and Public Education Information Management System (PEIMS) financial reports. 

School systems should review and revise their Comp Ed spending plans to align with updated guidelines. Despite the removal of the 55% spending requirement, school systems must continue to prioritize the needs of students identified as at-risk. 

J-4 Schedule, Use of Funds Report for Select State Allotment Programs

The J-4 is required to be included in the annual financial audit report for Charter Schools and ISDs in compliance with Texas Education Code, §48.104 and §48.105.

• Schedule J-4, Use of Funds Report for Select State Allotment Programs (PDF, 106 KB)
• Only unallocated amounts coded to general fund 199 (or fund 420 for charter schools) should be included on the J-4 schedule.
• ESSER Funds 266, 281, 282, and 283 should not be included on the J-4 schedule.
• HB 2, enacted during the 89th Legislative Session, repealed the statutory requirement for LEAs to allocate a minimum of 55% of their SCE allotment to direct instructional services. As a result of this legislative change, LEAs will no longer be required to report SCE data on the J-4 schedule following the FY 2025 annual financial audit. However, reporting obligations for the Bilingual Education Allotment will still be required.
   

SOF NF RUN IDs for Testing Compliance with State Allotment Programs

The following Near Final (NF) Summary of Finance (SOF) Run IDs can be used for testing compliance with state program spending requirements during the annual financial audit and on the J-4 Schedule. These run IDs will also be used in ÁñÁ«ÊÓÆÁ's compliance testing calculations.

For FY 2025, the NF SOF Run ID 45913 will be used in ÁñÁ«ÊÓÆÁ's compliance testing calculations. 

Below are specific NF SOF Run IDs used in prior years:

• 2023-2024 Run ID 44055
• 2022-2023 Run ID 41495. If this run ID is not posted on an LEA's SOF report, the LEA can use this link to the spreadsheet for 2022 - 2023 SOF Run ID 41495 Data. On the spreadsheet, use the tab named outputs_dpe and the columns noted below.
  • State Compensatory Education – Column CK (SCE_BLOCK_GRANT)
  • Bilingual Education Allotment – Column O (BIL_BLOCK_GRANT)
  • Gifted and Talented – Column BF (GT_BLOCK_GRANT)
  • Special Education – Column CS (SPECED_BLOCK_GRANT)
  • CTE – Column EL (VOCED_BLOCK_GRANT)
  • Dyslexia – Column AG (DYSLEXIA_ALLOT)
  • Early Education – Column AJ (EARLY_ED_ALLOT)
  • CCMR – sum of Column W (CCMR_OUTCOMES_ALLOT)
• 2021-2022 Run ID 37791
• 2020-2021 Run ID 33209
• 2019-2020 Run ID 29015

Allotment Program - Frequently Asked Questions

• State Allotment Program Frequently Asked Questions

Presentations

• Program Slides: State Allotment Monitoring Program (SAMP) Slides
• Video:

State Allotment Monitoring Program

As mentioned above, the focus of compliance testing by the LEA's external auditor for the FSP state allotment program is for a one-year time period; however, ÁñÁ«ÊÓÆÁ uses a rolling three-year average¹ of the LEA's allocations and expenditures to determine compliance with spending requirements for each allotment program. ÁñÁ«ÊÓÆÁ uses allocated amounts in these calculations. Specific Near-Final (NF) Summary of Finance (SOF) runs are used to monitor the required spending percentage for each state allotment program.  Additional flexibility will be provided as the general fund 199 (or fund 420 for charter schools) will be combined with ESSER fund codes 266, 281, 282, and 283 for testing compliance with state allotment spending.  ÁñÁ«ÊÓÆÁ will notify LEAs who have been identified with underutilized supplemental state allotment program funds. Based on the level of underutilization, the ÁñÁ«ÊÓÆÁ may ask the LEA to make up the difference in the following year, require corrective action plans, and/or conduct further monitoring review activities to seek LEA statutory compliance.

¹ Financial Accountability System Resource Guide Module 1, Financial Accounting and Reporting Appendices, Appendix A, page 222; and Texas Education Code (TEC), §48.104 and §48.105.

Rules and Tools

•  Dyslexia Allotment
• Compensatory Education Allotment
• Bilingual Education Allotment
• Career and Technology Education Allotment
• Early Education Allotment
• Gifted and Talented Student Allotment
• College, Career, or Military Readiness Outcomes Bonus