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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 theÌýLocal 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.Ìý 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 theÌýitem.

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

The J-4 is required to be includedÌýin 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 forÌýSelectÌýState Allotment Programs (PDF, 106 KB)
• Only unallocated amounts coded to general fundÌý199 (or fund 420 for charter schools) should be included on the J-4 schedule.
• ESSER Funds 266, 281, 282, and 283 should notÌýbe includedÌýon the J-4 schedule.

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 TEA's compliance testing calculations.

For FY 2024, the NF SOF Run ID 44055 will be used in TEA's compliance testing calculations.Ìý

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

• 2022-2023 Run IDÌý41495. If this run ID is not posted on an LEA's SOF report, the LEA can use this link to the spreadsheet forÌý2022 - 2023 SOF Run ID 41495 Data.ÌýOn 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, TEA uses a rolling three-year average¹Ìýof the LEA's allocations and expenditures to determine compliance with spending requirements for each allotment program. TEA 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.Ìý 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.Ìý TEA will notify LEAs who have been identified with underutilized supplemental state allotmentÌýprogram funds.ÌýBased on the level of underutilization, the TEA may ask the LEA to make up theÌýdifference in the following year, require corrective action plans, and/or conductÌýfurther 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

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