State FSP Special Allotments
TEA Special Allotments Monitoring Program (SAMP)
LEAs receive special allotments from the TEA's Foundation School Program (FSP).

TEA is implementing a new  monitoring program specifically designed to focus on ensuring the LEA's compliance and accountability related to the supplemental state allotment programs listed below. These programs have mandated direct expenditure requirements:

  • Special Education: 52%
  • Compensatory Education (SCE): 52%
  • Bilingual Education: 52%
  • Career and Technical Education (CTE): 58%
  • Gifted and Talented Education (GT): 55%
  • High School Education: 100%

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's Presentation at ESC-20 on October 27, 2016
TEA staff from the Division of Financial Compliance gave a presentation at ESC-20 on the new  Special Allotments Monitoring Program (SAMP) that will be implemented soon.

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The October 2016 TEA presentation was revised November 17, 2016 to address some concerns and questions from conference attendees. This is the revised presentation:
TEA Presentation at ESC-20: Special Allotment Monitoring Program - Revised November 2016
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This document is a crosswalk to illustrate the revisions between the October 2016 presentation and the November 2016 revisions:
Revisions Crosswalk - Between October 2016 Presentation and November 2016 Revisions
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TEA: SAMP (Special Allotments Monitoring Program) Activity Worksheet
The purpose of the SAMP Activity Worksheet above is to provide an understanding of how the proposed TEA SAMP monitoring tool will perform calculations. This worksheet is a pdf, so interactive calculations are not possible with this sample. 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 Template for Special Allotments Monitoring
Two calculation tools have been developed by ESC-20 for use by LEAs.
One can be used to determine compliance based on a three year average.
The other can be used to determine compliance based on one year, for the annual audit.
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Data Sources for FY13, FY14, and FY15
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ESC-20 Template for Determining Compliance Based on Three Year Average
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ESC-20 Template for Determining Compliance Based on Prior Year for Annual Audit
Contact
Denise Dusek
Federal Funding Specialist
Phone:  (210) 370-5378
Email: denise.dusek@esc20.net
RESOURCES
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19 TAC 105.11 Maximum Allowable Indirect Cost
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Texas Education Code (TEC) 42 Foundation School Program (FSP)
Special Education: TEC 42.151
SCE: TEC 42.152
Bilingual: TEC 42.153
CTE: TEC 42.154
GT: TEC 42.156
High School: TEC 42.160
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19 TAC 89.1125 Allowable Expenditures for State Special Education Funds
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Crosswalk Between PEIMS EDIT+ Reports and TSDS
ESC-20 Presentation - November 2016
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ESC-20 Presentation: State FSP Special Allotments Monitoring, March 2017
SAMPLE DOCUMENTS FOR COMPLETING ESC-20 MONITORING TOOL FOR THREE YEAR AVERAGE CALCULATION
Sample documents for ESC-20 Template for Determining Compliance Based on Three Year Average, using FY13, FY14, and FY15
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Sample FY13 Revenue (Summary of Finances)
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Sample FY13 Expenditures - PEIMS Mid-Year Report PRF1D007
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Sample FY14 Revenue (Summary of Finances)
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Sample FY14 Expenditures - PEIMS Mid-Year Report PRF1D007
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Sample FY15 Revenue (Summary of Finances)
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Sample FY15 Expenditures - TSDS PEIMS Mid-Year Report PDM2-101-002
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Sample of Completed Worksheet for FY13, FY14, and FY15