PIC Allotments from a Program Perspective
FINANCIAL MANAGEMENT
10/5/2026
What resources are available for questions about the PIC allotments?
Updated FASRG, v20 – Module 3 - NonProfit Charter School Chart of Accounts
For Dyslexia Allotment spending allowability, see the Dyslexia Allotment Spending Guidance_Oct 2024 document.
Updated Resources for Compensatory Education (aka State Comp Ed)
TEA webpage: Compensatory Education
UPDATE: Comp Ed FAQ Document
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 serve. 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 25.
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.
Imagine that someone asks you how much you spent last year on your Special Education program. 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? The inSchools team has put together a brief overview so that you can “PIC” this topic apart!
State allotments are audited, and inSchools, 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 Accountabiilty System Resource Guide, v20 each allotment has a specific intent and purpose related to the student group it serves. Additionally, most PIC allotments have 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.
Watch the recorded webinar: PICS from the Program Perspective: Special Program Allotments and How To Use Them for additional guidance on understanding and using special program allotment funds.
