To the Administrator Addressed (TAA) Correspondence

Guidance on Local Use of Fund 214 and Program Intent Codes Prior to TSDS/PEIMS Implementation

The purpose of this letter is to provide guidance regarding the use of Fund 214 – Title IV, Part A and certain Program Intent Codes (PICs) in local accounting records and official submissions through the Texas Student Data System (TSDS)/Public Education Information Management System (PEIMS).

Fund 214 Guidance

The Financial Accountability System Resource Guide (FASRG) identifies Fund 214 – Title IV, Part A — Student Support and Academic Enrichment as a newly created fund code and provides guidance regarding its use. The fund code is scheduled to be included in TSDS/PEIMS reporting beginning with the 2027-2028 fiscal year. The Department of Grant Compliance and Administration (GCA) reissued 2026–2027 ESSA Consolidated Federal Grant Application Notices of Grant Award (NOGA) to reflect Fund 214 for the Title IV, Part A —Student Support and Academic Enrichment grant. NOGAs will not be reissued to return to Fund 289. The guidance below outlines what school systems should do to code these expenditures appropriately. 

Prior to its implementation in TSDS/PEIMS, school systems may establish and use Fund 214 within their local accounting systems to facilitate budgeting, accounting, and financial management. However, because Fund 214 will not be available for PEIMS reporting until fiscal year 2027–2028, school systems must continue to report these expenditures using Fund 289, Federally Funded Special Revenue Funds, for all official TSDS/PEIMS submissions.

Accordingly, school systems should:

  • Use Fund 214 locally, if desired, for accounting and tracking purposes.
  • Crosswalk all Fund 214 activity to Fund 289 when reporting through TSDS/PEIMS prior to fiscal year 2027–2028.
  • Continue to follow all applicable FASRG accounting requirements and federal grant-specific expenditure requirements.
  • Use the fund code identified in the applicable NOGA when accounting for grant activities.

Program Intent Code (PIC) Guidance

FASRG Version 20 removed several Program Intent Codes associated with former State Compensatory Education reporting requirements, including:

  • PIC 26 – Nondisciplinary Alternative Education Programs, Basic and Supplemental Services
  • PIC 28 – Disciplinary Alternative Education Program (DAEP), Basic Services
  • PIC 29 – DAEP State Compensatory Education Supplemental Costs
  • PIC 30 – Title I, Part A, Schoolwide Activities Related to State Compensatory Education and Other Costs on Campuses with a Current Schoolwide Status 

Although these PICs have been removed from state reporting requirements, TEA recognizes that some school systems may wish to continue using these codes locally to support budgeting, management reporting, transparency, and historical trend analysis.

Accordingly, school systems may continue to use the following PICs locally:

  • PIC 24
  • PIC 26
  • PIC 28
  • PIC 29
  • PIC 30

For official TSDS/PEIMS submissions, school systems must report expenditures using the currently recognized PEIMS Program Intent Codes, including:

  • PIC 24 - Compensatory Education Services and Accelerated Instruction (Optional), (which may include allowable supplemental expenditures from Title I, Part A, Schoolwide program activities) 
  • PIC 11 - Basic Educational Services 
  • PIC 99 - Undistributed

School systems that maintain expenditures locally in PICs 26, 28, 29, or 30 must ensure that those expenditures are appropriately crosswalked to the applicable TSDS/PEIMS reporting PIC prior to submission.

Compliance with FASRG Requirements

The use of local fund codes or local PICs does not alter accounting, reporting, or allowability requirements established by the FASRG or federal grant rule.

School systems remain responsible for ensuring that:

  • Expenditures are properly coded and reported in accordance with FASRG and federal grant requirements.
  • Costs charged to a particular PIC are allowable for the purpose represented by that PIC.
  • Local coding structures are appropriately crosswalked to state reporting structures used in TSDS/PEIMS.
  • Financial records support accurate and compliant state and federal reporting.

TEA strongly encourages school systems to maintain sufficient documentation of any local-to-state code crosswalks used for PEIMS reporting purposes.

Contact Information

For any questions, please email Cory Green (cory.green@tea.texas.gov) and Nick Davis (nick.davis@tea.texas.gov) in the Department of Grant Compliance and Administration.