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Financial Reporting

Financial Documents

The THECB collects financial documents from Texas public institutions of higher education according to TEC, Sec. 51.005, 51.0051, 61.065, and 61.059(e) and Board Rules 13.64 and 13.43. Select a link below to view documents.

LAR - Legislative Appropriations Requests - August of even years with October revisions
BUD - Operating Budgets - December 1, each year
AFR - Annual Financial Reports - January 1, each year

Submit documents via Email or Upload.

Submit inquiries to Paul Turcotte at paul.turcotte@THECB.state.tx.us or (512) 427-6235.

Community College Annual Reporting and Analysis Tool (CARAT)

Provides the ability to perform analysis and prepare reports on Texas public community college Annual Financial Reports (AFR) and Annual Investment Reports (AIR).

Use the following links to view reports:

AFR and AIR Schedules
Financial Profiles
Financial Ratios
Statement of Changes in Net Positon (formerly SRECNA)
Tax Information
User's Guide

Log in to enter reports in CARAT

Submit inquiries to Roland Gilmore at mailto:paul.turcotte@THECB.state.tx.us or (512) 427-6243.

Community College Financial Condition Report

An overall financial health analysis of Texas public community colleges intended as a general financial evaluation.

FY 2013 Report Companion Workbook
FY 2012 Report Companion Workbook
FY 2011 Report

Submit inquiries to Roland Gilmore at mailto:paul.turcotte@THECB.state.tx.us or (512) 427-6243.

Report Instructions and Requirements

Public institutions of higher education annual report operating budgets and financial reports. The Coordinating Board sets the reporting requirements for Texas public community colleges' annual financial reports and operating budgets. For the remaining public institutions of higher education, the Legislative Budget Board set the operating budget reporting requirements and the Texas Comptroller sets the operating budget reporting requirements. The Legislative Budget Board biennially coordinates the collection of appropriation requests. 

Legislative Appropriations Requests (to Legislative Budget Board's website)

Community College Budget and Annual Financial Reports
FY 2014
FY 2013
FY 2012

General Academic and Health-Related Institutions
BUD - Operating Budgets (to Legislative Budget Board's website)
AFR - Annual Financial Reports (to Texas Comptroller's website)

Submit inquiries to Roland Gilmore at mailto:paul.turcotte@THECB.state.tx.us or (512) 427-6243.


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