Now is the time to evaluate compliance for fiscal year 2022 and also take into account any shortages from the prior two years.
We’ve made it to 2022! As the new year (and new semester) begins, it’s a great time to review progress toward compliance requirements, particularly FSP allotment spending requirements.
While the required spending percentages haven’t changed for FY 2022, there are a number of items to consider in determining direct expenditures for these special programs.
- General fund expenditures coded to the specific enhanced program intent codes are considered direct expenditures if included in the following functional categories: 11, 12, 13, 21, 23, 31, 32, 33, 35, 36, 51, 52, 53, 61, and 71.
- ESSER expenditures, with the same function and PIC requirements as the general fund expenditures, also count toward the required spending. So be sure to include eligible expenditures from funds 266, 281, and 282 in the calculation as well.
- Expenditures coded to PIC 99 can be allocated to enhanced PICs based upon instructional FTE’s. The appropriate amount to be allocated to each special allotment can be determined using the PEIMS Budget Allocation Matrix reports.
- If applicable for your District, expenditures associated with the District as a member of a shared services arrangement that are coded to the specific enhanced PICs are also permitted.
Correctly determining direct expenditures is more important than ever, due to the new Texas Education Agency J-4 Schedule requirement. The J-4 Schedule includes two sections of compliance questions, one for Compensatory Education Program expenditures and the other for Bilingual Education Program expenditures. By submitting responses on the J-4, the District is asserting whether or not state allotment funds have been expended during the year, whether written policies and procedures are in place, the total state allotment funds received, and the actual direct program expenditure amounts for the fiscal year.
While this schedule was optional for FY 2021, it is required to be included in both the financial report and the TEA data feed submission beginning in FY 2022. Now is the time to evaluate compliance for fiscal year 2022 and also take into account any shortages from the prior two years. If you’re in need of templates don’t hesitate to reach out to us.
