Texas Higher Education Coordinating Board
   Board Members  |  Commissioner  |  Agency Info  |  Index A-Z  |  Search:
College For All Texans
TX Higher Education Data Center
Generation TX
Military and Their Families
College for all Texans Specialty License Plates
Follow us on twitter
Find us on Facebook
THECB HUB Link Texas.gov Veterans Portal

Add Bookmark

Restricted Research Expenditures

A restricted research expenditure is an expenditure of funds for which the use of the funds qualifies as research and development and for which an external entity has placed limitations of use. When it established the Texas Comprehensive Research Fund (TCRF) and the Core Research Support Fund (CRSF), the Texas Legislature created formulas to allocate research funds to eligible institutions, based wholly or in part on institutionally-certified restricted research expenditures. (House Bill 1000, passed by the 84th Legislature, Regular Session in 2015).

The Coordinating Board established Standards and Accounting Methods (SAMs) for reporting restricted research expenditures, which are reviewed and may be revised as needed by the Restricted Research Committee. The Coordinating Board convenes the Restricted Research Committee annually, prior to the end of each accounting year, for review of awards and transparency of the award list.

Restricted research classification according to SAMs is a public process that serves two purposes. First, it allows institutions to verify that other institutions have classified expenditures appropriately. Second, it encourages commonality in decision making where institutions receive contracts and grants from the same programs.

Reporting of Restricted Research Expenditures

Beginning with the reporting for fiscal year 2015, institutions will submit verified reports of their restricted research expenditures to the Commissioner through the Sources and Uses template in the Coordinating Board's annual Survey of Research Expenditures.

If an institution had expenditures for awards not captured on the Restricted Research Awards List, it may submit the form for unreported awards. The awards will be reviewed by the Restricted Research Committee the following year. Please submit the unreported awards list to research@thecb.state.tx.us.

Reports on Expenditures under TCRF and CRSF

Institutions that received funds from the TCRF or the CRFS, and from the Research Development Fund (RDF) in years up to fiscal year 2015 (see section "History" below), must report the manner in which they used the appropriated funds in the preceding fiscal year. Institutions should use the form Usage Report for Restricted Research Expenditures to report to the Coordinating Board by December 1 of each year.

Statute and Rules

Texas Education Code, Chapter E, Texas Comprehensive Research Fund , Sections 62.091 to 62.098
Texas Education Code, Chapter F-1, Core Research Support Fund, Sections 62.131 to 62.137
Texas Administrative Code (Rules) Chapter 13, Subchapter G, Restricted Research Expenditures, Sections 13.120 to 13.127


In 2001, the Texas Legislature created the Texas Excellence Fund and the University Research Fund to enhance research. In 2003, the Texas Legislature combined the two funds to establish the Research Development Fund (RDF), effective for FY 2006. The RDF supported increased research capacity at eligible public universities (all public institutions, except UT-Austin and Texas A&M University), by providing funds by a set allocation formula to enhance research efforts. In 2015, the Texas Legislature abolished, effective for FY 2016, the Research Development Fund and created the Core Research Support Fund (CRSF) for emerging research universities and the Texas Comprehensive Research Fund (TCRF) for all public four-year institutions of higher education that are not research or emerging research universities.

For further information, contact:

Texas Higher Education Coordinating Board
Academic Quality and Workforce
P.O. Box 12788
Austin, TX 78711

Reinold R. Cornelius, PhD
Assistant Director


College for all Texans

Site Map | Staff Directory | Employment | Site Policies | TRAIL | Texas.gov | Fraud Hotline | Public Information Requests

1200 E. Anderson Lane, Austin, TX 78752 || P.O. Box 12788, Austin, TX 78711-2788
Main: (512) 427-6101 || Student Loans: (800)-242-3062 or (512)-427-6340
©2015 THECB