Disbursements in EMAT

A disbursement is a request for Instructional Materials and Technology Allotment (IMTA) funds in EMAT that local educational agencies (LEAs) use to purchase instructional materials, technological equipment, or technology services. Disbursements can be used to purchase state-adopted and State Board of Education (SBOE)-approved materials as well as non-adopted or approved materials.

The Disbursement Process

The process for requesting funds through a disbursement is as follows:

An LEA submits a disbursement request.
IMTA funds are deducted from an LEA’s account in EMAT.
TEA reviews the request. If additional information is needed for approval, TEA will reach out.
If the disbursement request is approved, TEA will send the funds to the LEA.
The LEA orders from and pays the vendor/publisher directly.

Review the Freight Funding Process for information about freight costs associated with disbursements.

Disbursement Request Statuses

When creating a disbursement, there are three request statuses, including In Progress, Submitted, and Approved:

A disbursement in progress has been saved or reopened but not submitted.
A submitted disbursement is a request waiting for review by TEA. After review, submitted disbursements may be approved or reopened.
An approved disbursement has been approved by TEA and the funds will be sent to the LEA within seven to ten business days of approval.

IMTA Allowable and Non-Allowable Expenses

Disbursement requests should only be made for allowable expenditures. If an LEA is uncertain about the eligibility of a product or service, submit an Allotment Disbursement Requests form. TEA will review the submission and contact the LEA for additional information is needed to determine eligibility. The following are examples of allowable and non-allowable expenditures for IMTA funds:

Allowable Instructional Materials

In addition to Currently Adopted Instructional Materials 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, as provided by the TEC, §31.035, including band instruments and NWEA Maps
State-developed, open-source instructional materials, as provided by TEC, Chapter 31, Subchapter B-1, including Texas Open Education Resources (OER).

Allowable Instructional Materials

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,single sign-on services, and internet connectivity
Inventory software or systems for storing, managing, and accessing instructional materials (e.g., Software Learning Management Systems, internet filtering)
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

Allowable Technology Equipment

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

Allowable Salary Examples

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 the allotment for the salary or appropriate portion of the salary of an employee, districts must request a disbursement through EMAT and indicate the pay period on each submission. Salary disbursements are provided as reimbursements to the district’s payroll account.

Salary requests are accepted three times per year, and the deadlines remain the same every year:

November 30 for September, October, November
February 28 for December, January, February
May 31 or end-of-contract date for the remaining months

Non-Allowable Expenses

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

Steps for Creating a Disbursement

Log into TEAL and choose the EMAT application.
On the district start page, click allotment disbursement.
Click Next on Line 1 to create a new disbursement.
- If the link is not available, EMAT prerequisites may have not been met. Refer to Procure Instructional Materials in EMAT to review all required prerequisites.
Select an allotment disbursement type (instructional materials, technological equipment, or technology services) and click OK.
Click the magnifying glass to choose a disbursement category
- Please note that the categories available will depend on the type of disbursement selected.
Once you've selected a disbursement category, a new row will display with multiple fields to fill out.
- The fields will differ depending on the type of disbursement.
Once all fields are filled out completely, submit the disbursement to TEA for review.

Instructional Materials Disbursements

Instructional Materials are any materials used to convey the essential knowledge and skills of a subject, including, but not limited to, lesson plans, textbooks, student materials, and online learning supports. IMTA funds can be used to purchase state-adopted and SBOE-approved instructional materials as well as non-adopted or approved materials.

There are three categories of instructional materials disbursements: instructional materials, in-state freight charges, and out-of-state freight charges. Information about in-state and out-of-state freight disbursements can be found on the Freight Funding Process Page.

When submitting an instructional materials disbursement, ensure that each field of the request is filled out correctly. Be as clear, detailed, and specific as possible. When completing a disbursement for instructional materials, please adhere to the following instructions for each field of the request:

Publisher—The publisher of the materials
Additional Information—This is an optional field and should only contain additional information about the product(s) being purchased. Examples of information that could be included are:
- Package information (e.g., 8-year print + 8-year digital)
- Overage information
  - Use the following template when entering overage information:
    - Using overage of $X. XX from D000XXXXXX; actual quantity XX @ $X. XX each
State Adopted—If the instructional materials have been state-adopted or approved by the SBOE, select yes. If they have not, select no.
Condition—Select new or used depending on the condition of the purchased material. Options are provided in a drop-down menu.
Title―Write the full product title of the purchased instructional materials.
- Be as specific and clear as possible. Spell out every word and do NOT include any abbreviations or acronyms.
ISBN―Provide the ISBN of the product WITHOUT any hyphens.
- If the product does not have an ISBN, please write N/A in this field.
Language—Select the language (English, Spanish, or other) of the instructional materials. Options are provided in a drop-down menu.
Subject―Click the magnifying glass to choose the subject that best fits the instructional materials. If the material covers several subject areas, choose the most relevant subject area.
Course Name—Type in the course name as it is labeled in Public Education Information Management System (PEIMS). Examples include Algebra 1; Science, Grade 3; Music II, Band II.
Material Type—Identify if the instructional materials are for students or teachers. Options are provided in a drop-down menu.
Grade Level—Click the magnifying glass to choose the grade level that best fits the materials. Be as specific as possible.
# of Students Served—Enter the number of students using the instructional material. If the instructional material is for teachers, enter the number of students that the teacher(s) will instruct in this field.
- For a disbursement approval, this field CAN NOT have a zero.
Copyright Year—Enter the copyright year for the instructional materials.
Media Format—Click the magnifying glass to choose the media format that best describes the materials. Options are provided in a drop-down menu.
- Please note that a 0 would be used for purchasing physical instructional materials like science equipment.

#	Media Format
0	None
14	Print
15	Print with Digital Components
16	Electronic
17	Electronic with Print Components
18	Online with Print Components
9	Online

Carefully check each field of every disbursement request before submitting it to help ensure a timely approval.

Technological Equipment Disbursements

Technological Equipment refers to any technology used to support the implementation of instructional materials and student learning.

There are several different categories of technology equipment disbursement requests including calculators, desktops, eBook readers, equipment support*, laptops, MP3 players, response systems, shipping costs, tablets, touch boards.

*Note that equipment support refers to items that protect or assist technological equipment. Some examples of equipment support are document cameras, charging carts, specialty bulbs for cameras or projectors, tablet cases and/or wireless access points.

When completing a disbursement for technological equipment, be as clear, detailed, and specific as possible and adhere to the following instructions for each field of the request:

Product Description—Enter a detailed description of the technological equipment being purchased.
Model—Enter the exact model's name and/or number.
Grade Level—Click the magnifying glass to choose the grade level of the students using this product.
# of Students Served—Enter the number of students who will be using this product. This should be any number other than zero.
Primary Use—Choose the subject area from the dropdown menu.
Manufacturer—Enter the name of the manufacturer or the company the product is purchased from.
Assistive Technology—Select yes or no from the dropdown menu.
Quantity and Unit Price—Enter the quantity and unit price for the product.
Extended Amount—This field will show the total amount of the disbursement request, which is automatically calculated by the EMAT system.

Carefully check each field of every disbursement request before submitting to help ensure a timely approval.

Technology Services Disbursements

Technological Equipment refers to any service used to support the implementation of instructional materials and student learning.

There are three categories of technology services disbursement requests: contracted services, professional development, and salary. Review the following information to understand the difference between each type and what details are required for each submission:

Contracted Services

Contracted Services include tools such as learning management systems, internet filtering services, rostering services, single-sign systems, and printing services.

When completing a disbursement for contracted services, be as clear, detailed, and specific as possible. Adhere to the following instructions for each field of the request:

Vendor—Enter the vendor that is providing the service.
Service Description—Enter a detailed description of the service being provided, this description could include:
- the type of service, name of the related instructional material/product, and/or the Transaction ID of the other disbursement that lists the associated instructional material/product.
Service Audience—Choose the service audience from the dropdown menu (administrators, staff/other, students, or teachers).
Quantity and Unit Price—Enter the quantity and unit price for the service.
Extended Amount—This field will show the total amount of the disbursement request, which is automatically calculated by the EMAT system.

Carefully check each field of every disbursement request before submitting to help ensure a timely approval.

Professional Development

IMTA funds may be used for professional development by a publisher or vendor for specific instructional materials or technological equipment. IMTA funds may not be used for general school professional development or for costs related to travel or lodging.

IMTA funds may be used to cover the cost of registration fees for Instructional Materials Coordinators’ Association of Texas (IMCAT) conferences.

When completing a disbursement for professional development, be as clear, detailed, and specific as possible and adhere to the following instructions for each field of the request:

Vendor—Enter the exact name of the vendor or publisher providing professional development.
Service Description—Enter a detailed description of the service being provided, including:
- 1) the type of professional development (in-person, webinar, etc.);
- 2) the title of the specific product the professional development is for; and
- 3) the Transaction ID of the other disbursement that lists the associated product.
Service Audience—Choose the service audience from the dropdown menu (administrators, staff/other, students, or teachers).
Quantity and Unit Price—Enter the quantity and unit price of the professional development.
Extended Amount—This field will show the total amount of the disbursement request, which is automatically calculated by the EMAT system.

Carefully check each field of every disbursement request before submitting to help ensure a timely approval.

Salary

IMTA funds may be used to pay the salary and other expenses of an employee who provides technical support for the use of technological equipment directly involved in student learning (TEC §31.0211 and TAC §66.1307). All new salary requests must be pre-approved by TEA before submitting a disbursement request. Please submit the Allotment Disbursement Request form for each requested salary reimbursement.

IMTA funds cannot be used to pay for the salary of a classroom teacher, testing coordinator, or instructional materials coordinator.

Salary disbursements will always be provided as reimbursements and requests must be submitted three times each year:

November 30 for September, October, and November
February 28 for December, January, and February
May 31 or end-of-contract date for the remaining months

When completing a disbursement for a salary, be as clear, detailed, and specific as possible and adhere to the following instructions for each field of the request:

Dates of Service—Enter the dates of service.
Service Description—Enter a detailed description of the service being provided.
Service Audience—Choose the service audience from the dropdown menu.
Quantity/Unit Price—Enter the quantity and unit price for the salary.
Extended Amount—This field will show the total amount of the disbursement request, which is automatically calculated by the EMAT system.

Carefully check each field of every disbursement request before submitting to help ensure a timely approval.

Disbursement Overage Funds

If an LEA receives funds through an instructional materials disbursement but did not end up using the full amount, the LEA now has an overage. When an overage occurs from an instructional materials overage, complete the following steps:

Inform the Instructional Materials team through a Help Desk ticket about the overage.
Keep the funds in your 410 account until you need to use them for allowable purchases.

If the next instructional materials disbursement request COST MORE than the amount of funds available in an LEA’s 410 account, submit a new disbursement in EMAT to receive additional funds to cover the difference. In the Additional Information field of the new disbursement, please provide the original overage amount, the original Transaction ID of the disbursement the overage came from using the following template:

Using overage of $X. XX from D000XXXXXX; actual quantity. XX @ $X. XX each

If the next instructional materials disbursement request an LEA needs COST LESS than the amount of funds in their 410 accounts, submit a Help Desk ticket with the following information:

The overage amount;
Transaction ID of the original disbursement the overage came from; and
Information that would normally be put in the disbursement request (including the publisher, title, ISBN, quantity, and price).

For overages related to freight, please refer to the Freight Funding Process webpage.

Help Desk

For questions, comments, or concerns related to EMAT requisitions, please submit an Instructional Materials Help Desk Ticket.