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LEAs (local educational agencies, which includes ISDs and open-enrollment charter schools) receive special state allotments from the TEA's Foundation School Program (FSP).
The following programs have mandated direct expenditures requirements:
It is important to understand that compliance is not based solely on spending the correct percentage on direct costs as outlined above. LEAs must also spend appropriately according to allowable use of funds. If the LEA meets the correct percentage but the expenditures were for unallowable costs, the LEA is out of compliance.
TEA staff from the Division of Financial Compliance monitor LEAs' compliance and accountability related to the supplemental state allotment programs from the Foundation School Program (FSP).
TEA presented at ESC-20 on October 27, 2016.
The October 2016 presentation was revised November 17, 2016 to address questions from conference attendees.
TEA provided a prototype of their SAMP (Special Allotments Monitoring Program) Activity Worksheet to provide participants an understanding of how the proposed SAMP monitoring tool will perform calculations.
The worksheet is a pdf, so interactive calculations are not possible with this prototype. The LEA may use the first three pages of the worksheet to perform manual calculations. Page 7 provides a sample of a completed calculation and a prototype of TEA's proposed Special Allotments Variance Report. The remaining pages of the worksheet illustrate samples of data sources used for monitoring purposes.
Please note: The Special Allotments Variance Report provides a three year average computation, based on three consecutive prior years. The years to be monitored by TEA will be determined according to the release date of the finalized SAMP monitoring tool.
ESC-20 developed two calculation tools for use by LEAs.
One tool can be used to determine compliance based on a three year average. The other tool can be used to determine compliance based on one year only, for purposes of the LEA's annual audit.
Access applicable Texas Administrative Code (TAC) and Texas Education Code (TEC):
Allowable Expenditures for State Special Education Funds: 19 TAC 89.1125
Foundation School Program (FSP): TEC 42
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