Expenditure Study

General Academic Institutions Expenditure Study (formerly Cost Study)

The Texas Public General Academic Institutions Expenditure Study draws on the “all funds” expenses reported in the institutions’ annual financial reports to produce a relative weight matrix used in calculating the Instruction and Operations (I&O) formula funding. Additional resources are available under Expenditure Study Historical Reports.


Inquiries should be directed to Jennifer.Gonzales@thecb.state.tx.us.

Program Funding Estimation

This tool estimates the amount an academic program would have generated in the prior allocation.

Community and Technical Colleges Report of Fundable Operating Expenses (RFOE)

The Community and Technical Colleges Formula Advisory Committee of the THECB uses the data collected in this report to recommend formula funding rates and levels. Reporting resources and historical documents are available under RFOE Instructions and Collection Tool.


Inquiries should be directed to Roland.Gilmore@thecb.state.tx.us.