Program Intent Code Allotments

Program Intent Code Allotments

January 27, 2023 | Financial Management

Program Intent codes (PICs) are used to account for the cost of teaching and other services that are directed toward a particular need of a specific set of students. It is important to remember that it is the intent that determines the PIC, and not the demographic makeup of the students served.

When using PICs for expenditures, you are not always comparing apples to apples. PICs may have different meanings in different codes. When coding teacher salaries, these will not always fall under the same PIC but will instead drill down a bit further to review the specific intent of instruction.

One of the more commonly used PICs is 11-Basic Educational Services. This code is used for the costs incurred to provide the basic services for instruction to students in grades Pre-K to 12. These costs would include cost to provide services to students in honors classes, and advanced placement courses but does not include instruction in Gifted and Talented (21).

At Charter School Success we monitor expenditures of special program allotments monthly throughout the school year, to ensure they remain in compliance with TEA guidelines. Your nonprofit charter school must use program intent codes in all functions in which a cost is clearly attributable to a specific program intent.

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