Instructional Materials Funding
Local school systems have three state funding streams available to support the procurement of instructional materials, including:
- the Instructional Materials and Technology Allotment (IMTA),
- SBOE-Approved Instructional Materials Entitlement ($40), and
- State-Developed Open Education Resource (OER) Entitlement ($20).
Local school systems can expect instructional materials funding to become available at different points throughout the year, depending on the funding source.
The following sections provide information about each of the three funding streams, including general timelines and requirements.
IMTA
The IMTA is a biennial allotment that supports a broad range of instructional and technology-related needs. These funds are typically available after September 1 of each odd-numbered year, once the Legislature passes the General Appropriations Act and the governor signs the bill.
IMTA funds are flexible and may be used for instructional materials, technology equipment, software, services, and certain technical support staff, as defined in and Texas Administrative Code (TAC), §66.1307.
Funds are accessed through the EMAT system via requisitions and disbursements, and any unused funds roll over to the next fiscal period.
Additional IMTA considerations:
- TEA covers interstate and intrastate shipping costs for instructional materials. Refer to Freight Funding Process for more information.
- School systems may use Delayed Payments for requisitions and Pre-Approval for disbursements, typically available in early summer.
High-Enrollment Growth (HEG) Adjustments
Certain school systems may qualify for HEG adjustments to their IMTA to accommodate substantial growth in enrollment, per These adjustments are based on significant year-over-year enrollment increases using Public Education Information Management System (PEIMS) data.
HEG adjustments are generally made available in late spring or early summer (often around mid-July), and eligibility determinations made by the commissioner are final and cannot be appealed, per 19 TAC, §66.1309(c).
View 2025–26 HEG Allotment Adjustments.
Allowable and Non-Allowable IMTA Expenses
Review examples of allowable and non-allowable expenditures for the IMTA funds; school systems can submit an if there are questions about allowable expenses.
In addition to adopted by the State Board of Education under TEC, §31.024, IMTA funds also can be used to purchase:
- Non-adopted instructional materials
- Consumable instructional materials, including workbooks, student kits, and magazines
- Versions of non-adopted instructional materials that are fully accessible to students with disabilities, including large-print, braille, and audio materials
- Bilingual materials as provided by TEC, §31.029, including Spanish-to-English dictionaries and flash cards
- Instructional materials for use in college preparatory courses, including dual-credit textbooks and dual-credit online courses, as provided by TECs, §28.014 and §31.031
- Supplemental instructional materials, including band instruments
- State-developed, open-source instructional materials (including Bluebonnet Learning), as provided by TEC, Chapter 31, Subchapter B-1
IMTA funds can be used for services that assist the technology or instructional materials used in the classroom, including:
- Activities related to the local review and adoption of instructional materials, such as a contracted service to determine instructional materials Texas Essential Knowledge and Skills (TEKS) coverage
- Training educational personnel directly involved in student learning in the appropriate use of instructional materials, including IMCAT registration or instructional materials trainings offered by publishers/vendors, and training for online testing.
- Providing access to technological equipment for instructional use, including wi-fi, online workspace tools, screen recording applications, single sign-on services, and internet connectivity
- Inventory software or systems for storing, managing, and accessing instructional materials (e.g., learning management systems, internet filtering, etc.)
- Software or the portion of a system that analyzes the use and effectiveness of instructional materials
- The salary and other expenses of an employee who provides technical support for the use of technological equipment directly involved in student learning (e.g., instructional technology trainer, computer/laptop technician)
- Printing services, printer paper, and ink/toner for copies of instructional materials (e.g., digital licenses that permit printing, black line masters) for teachers and students
- Software or systems that analyze the suitability of instructional materials, including library materials utilized as instructional materials, used in instruction of the TEKS.
IMTA funds can be used for technological equipment that contributes to student learning or supports the use of instructional materials, including:
- Laptops
- Headphones
- Desktops
- Calculators
- Charging carts
- Protective cases for tablets
Examples of allowable salary disbursement requests include:
- An employee who provides technical support for a learning management system (LMS) used to access instructional materials
- An employee who provides support through planning and professional development for teachers and staff to integrate technology into classroom instruction
- A computer lab technician who directly assists students
- An employee who performs maintenance and provides technical support for technological equipment used in labs and classrooms
To use IMTA funds for the salary or appropriate portion of the salary of an employee that meets criteria, local school systems must submit a disbursement request through EMAT and indicate the pay period on each submission. Salary disbursements are provided as reimbursements to the district’s payroll account; TEA cannot approve salary requests for future dates.
It is recommended to submit salary reimbursement requests in quarterly cadence, in alignment with a school system's payroll schedule. As an example, for a traditional 10-month employee salary reimbursement, a school system would submit three disbursement requests in EMAT throughout the year:
- The first disbursement request would be submitted after November 30 for reimbursement of salary payments in September, October, and November.
- The second disbursement request would be submitted after February 28 for reimbursement of salary payments in December, January, and February.
- The third disbursement request would be submitted after May 31 or end-of-contract date for reimbursement of salary payments from the remaining contract months.
IMTA funds cannot be used for the following materials and services:
- General professional development
- Programs for non-instructional purposes, such as scheduling
- Online gradebooks
- Book covers
- Physical conduits that transmit data, such as cabling and wiring or electricity
- Equipment used for moving or storing instructional materials (e.g., forklifts, pallets, pallet jacks, shrink wrap)
- Office and school supplies (e.g., pens, paper clips, desks, batteries, etc.)
- Items not directly related to student instruction, such as furniture, athletic equipment, extension cords, temporary contractors, or video surveillance equipment (e.g., chairs, basketballs, bleachers, surge protectors)
- Services for installation of equipment or hardwiring
- Travel expenses, including lodging, mileage, flights, or meals
- Salaries for teachers, testing coordinators, or instructional materials coordinators
SBOE-Approved Instructional Materials Entitlement
School systems receive an additional annual entitlement of $40 per enrolled student to support the procurement of SBOE-approved instructional materials.
Funds are made available in EMAT after September 1 each year and remain available across fiscal years, as unused funds roll over. Funds are accessed through the EMAT system only via requisitions.
The entitlement amount is calculated using Texas Student Data System (TSDS) / PEIMS enrollment data. Initially, funding is based on 90% of the prior year’s fall enrollment, with a final adjustment made once current-year enrollment data is available—typically in May.
Additional SBOE-Approved Entitlement considerations:
- TEA covers interstate and intrastate shipping costs for instructional materials. Refer to Freight Funding Process for more information.
- Funds may only be used for SBOE-approved instructional materials listed in EMAT through the Instructional Material Review and Approval (IMRA) process.
State-Developed OER Entitlement
School systems receive an additional annual entitlement of $20 per enrolled student for expenses incurred from the printing of state-developed and SBOE-approved OER.
Funds are made available in EMAT after September 1 each year and do not roll over. Funds are accessed through the EMAT system only via requisitions and are strictly limited to SBOE-approved Bluebonnet Learning program bundles and the associated print components listed in EMAT from approved printing providers.
The entitlement amount is calculated using Texas Student Data System (TSDS) / PEIMS enrollment data. Initially, funding is based on 90% of the prior year’s fall enrollment, with a final adjustment made once current-year enrollment data is available—typically in May.
Additional State-Developed OER Entitlement considerations:
- Requisitions must be submitted by August 31 to access the funds before they expire.
- TEA covers interstate and intrastate shipping costs for instructional materials. Refer to Freight Funding Process for more information.
Additional Resources
- Funding amounts for all instructional materials streams are announced through To the Administrator Addressed (TAA) communications. School systems are encouraged to subscribe via to stay informed.
- For a deeper understanding of funding requirements and processes, review the (YouTube), accompanying slide deck (PDF), and resources and information on Procure Instructional Materials in EMAT.
Instructional Materials and Implementation Division
1701 North Congress Avenue, Room 3-110
Austin, Texas 78701-1494