PIC Allotments from a Program Perspective

PIC Allotments from a Program Perspective

December 5, 2025 | Financial Management

Imagine that someone asks you how much total you spent last year for Special Education. How would you pull that data? Well, in short, by PIC (program intent code) 23! If PIC codes are used correctly, you can track spending for any programs. PIC codes are often connected to funding allotments from the State, and minimum spending percentages of those allotments must be tracked. Again, this is where PIC codes come into play! Reporting expenses by PIC shows the State that you are spending funds intended for certain programs on the correct student groups. They also allow you to know where your funds are going down to a specific detail. Are you using PIC codes correctly? CSS has put together a brief overview so that you can “PIC” this topic apart!

State allotments are audited, and CSS, together with our Federal and Finance teams, monitor your PIC spending through proper budget coding so that you can meet State requirements and have solid financial data on your programs.

How much funding do we receive for each PIC?

Your charter’s special program allotments are found on the Summary of Finances. Beginning with line 23, in the section titled Program Intent Codes (PIC) – Allotments, you can see additional allocations that support special programs in your school system. These PIC allotments are generated by the student program codes reported in PEIMS last year. In some of the programs, there is usually a settle-up period during the spring and summer, when allocations are adjusted according to the current school year PEIMS data. Therefore, PEIMS accuracy is critical, and be aware that the Summary of Finance updates and is reposted frequently until it is finalized in April of the following year.

 What are the minimum spending requirements for each PIC?

According to the basic guidance provided in the Financial Accountability System Resource Guide (FASRG), each allotment has a specific intent and purpose related to the student group it serves. Additionally, each PIC has a minimum “direct services” expectation which means a specific amount of the money must be used in direct services to the targeted student group. As you might expect, each PIC allocation has slightly different guidelines and direct service minimums. This means that care must be exercised when making decisions about which expenditures can be assigned to a PIC allotment.

PIC Code Chart and Minimum Spending Percentages

PIC Code Student/Program Beneficiaries Minimum % Required to Spend Other
23 (33 for PK) Special Education 55% For services, programs and materials targeting students identified as having disabilities and served by the SpEd program.
37 Dyslexia 100% For assessment prior to actual services
24* State Comp Ed (17 At-Risk criteria) Not required New this year! Tracking comp ed is not required, but may be used for program evaluation purposes which IS required.
25 (35 for PK) Bilingual Education/ESL 55% Supplemental for services to Emergent Bilinguals. New! Teacher salary can be included.
22 Career and Technology 55% CTE Programs of Study to have CCMR graduates
36 Early Education 100% Half day PK to make it full day; Reading/math academies; support HB 3 goals
43 Dyslexia SPED No min., but must be tracked Direct dyslexia services to students after identification
No PIC # School Safety Allotment No min, but spending is reported Commissioner required safety standards

*PIC 24, 26, 28, and 30 are still available for use in 2025-26, but expenses will “roll” to PIC 11 in PEIMS. Only PIC 24 will remain starting in 2026-27, and only for evaluation purposes.

What resources are available for questions about the PIC allotments?

Besides the FASRG, the following resources are helpful to learn more about PIC coding:

Some recent changes from the 89th Legislative updates are not available in written format on public websites yet. CSS has heard latest information at ACET and other presentations, but written information is not available to be linked here. Specifically, current sessions about recent Compensatory Education changes are being conducted by Delinda Alaniz from TEA, and a funding update about the Bilingual Allotment was held at Fall ACET; however, CSS cannot link those sessions at this time. The FASRG is currently being revised as well.

Other Considerations

  • Be cautious of moving funds out of existing PIC codes such as SPED to another fund such as Early Education or Dyslexia as it could affect Maintenance of Effort for SPED (you must spend as much in PIC 23 as in your last compliant year on MOE).
  • Salaries should be paid based on the percentage of time an employee works for a program (also called cost objective). It might be appropriate in some cases to “split fund” an employee. However, keep in mind that split funding between a general fund and a federal fund will require written time and effort paperwork. In addition, you must get on the Substitute System of Time and Effort list each year.
  • Supplies and materials should be coded to the program that they primarily impact. For example, phonics materials might be bought and shared by the entire PK program within a campus even though dual language students will be also be using them (PIC 36); however, phonics materials that will only be used by the dual language PK students and are designed for second language acquisition should be coded to PIC 35.

A deep understanding of the intent and purpose of special program allotments will contribute to a use of funds that truly benefits students in the special programs supported by the additional funding. As you review the budget for the current school year and begin planning for the upcoming year, this information should be utilized to assist in the budgeting and coding decisions related to special program PICs.

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