Special Program Intent Code (PIC) Allotments

Special Program Intent Code (PIC) Allotments

February 24, 2020 | Grants Management

Program Intent Codes (PIC codes) are a critical part of budgeting, and it is good to be “PIC-y” and “PIC” the right one! Reporting expenses by PIC shows the State that you are spending funds intended for certain programs on the correct student groups. This in turn should improve services and student achievement of those intended student groups. House Bill 3 has created several new PIC allotments with increased funding, which is a good thing, but also some budget re-arranging and planning that could be confusing. CSS has developed this “Tip” to review existing PIC codes and clarify new ones. As the year ends, your Charter District will need to guarantee that it has met minimum expenditure requirements in each PIC category.

The CSS federal and finance team work together with CSS clients throughout the school year to monitor the expenditure of special program allotments according to TEA guidelines.

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 LEA. These PIC allotments are generated by the student program codes reported in PEIMS last year. There will be a settle-up period this spring and summer, and these figures will be adjusted according to 2019-20 year data. Therefore, PEIMS accuracy is critical.

TEA published a memo on 9-26-19 that is a helpful guide to the new summary of finance including the new PIC allotments. Please click here for a link to the memo.

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% Weight is determined by instructional setting PEIMS code
37* Dyslexia 100% Weight is .1 of the basic per pupil allocation of $6,160
24 (34 for PK) State Comp Ed (14 At Risk criteria) 55% Supplemental programs for disparity in performance between low income & At Risk and all other students
25 (35 for PK) Bilingual Education 55% Dual language funded at a higher (.05) weight
22 Career and Technology 55% Expanded to include Tech Apps and grades 7-12
36* Early Education 100% Improve performance in PK-3 reading and math
38* CCMR Outcomes Bonus 55%, grades 8-12 Generated from 17-18 graduates
21 Gifted and Talented None required for Charters Included in basic per pupil allotment

*=NEW HB3 Allotment

What resources are available for questions about the new allotments?

TEA has developed 30-minute videos and PowerPoint presentations called “HB3 in 30” to explain the changes to each funding source. In addition, directly below each video is a slide presentation that is an excellent review of the entire program including allowable costs (see slide numbers in parenthesis). Please click here to view the “HB3 in 30” video series.

Other Considerations

Be cautious of moving funds out of existing PIC codes such as SPED or Comp Ed to a new fund such as Early Education or Dyslexia as it could affect Maintenance of Effort for SPED or cause you to fall below the required percentage in Comp Ed.

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. For example, if a teacher spends 50% of the day teaching SPED students and 50% of the day teaching At Risk intervention, a 50/50 split of the salary between PIC 23 and 24 would be appropriate. However, keep in mind that split funding between a general fund and a federal fund or a comp ed fund will require written time and effort paperwork.

Supplies and materials should be coded to the program that they primarily benefit. 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 the mid-year budget review process begins, this information should be utilized to assist in the budgeting and coding decisions related to special program PICs.

Have questions or need assistance?

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