Instructional Materials and Technology Allotment

The Instructional Materials and Technology Allotment (IMTA) can be used to purchase instructional materials; technological equipment; certain related software, systems, and services; and salaries for specific technical support employees, as described in Texas Education Code (TEC), Chapter 31 Instructional Materials and Texas Administrative Code §66.1307.

Each district and open-enrollment charter school is entitled to an instructional materials allotment amount determined biennially by the commissioner and based on the legislative appropriation. These funds become available after September 1 of each odd-numbered year. The allotment is accessed through EMAT (must obtain EMAT access and complete the training and prerequisites first).

IMTA Access for the 2024–2025 Biennium 

The 2024–2025 biennium (school years 2023–2024 and 2024–2025) instructional materials and technology allotment allocations for each local education agency (LEA) are now available and expected to be populated in EMAT by mid-July, 2023.

Although the amounts will appear soon in EMAT, the actual funds will not be available until after September 1, 2023. Until that time, LEAs may use unexpended funds (carry-over funds) for allotment expenditures, including newly adopted instructional materials, continuing contracts, technological equipment, and technology services. As stated in Texas Education Code, §31.0215, if carry-over funds are not available, LEAs may order materials through requisitions for up to 80% of their 2024‒2025 allotment funds through the delayed-payment option. Publishers that have agreed to receive delayed payments are identified in EMAT. LEAs may also use up to 80% of their 2024–2025 allotment funds for pre-approved disbursement requests. Pre-approved requests will be paid after September 1, 2023, as revenue becomes available and after the delayed-payment publishers have been paid.  

High-Enrollment-Growth (HEG) Adjustments for 2023–24

In accordance with Texas Education Code, §31.0214, certain districts and open-enrollment charter schools are eligible for adjustments to their IMTAs to accommodate substantial growth in enrollment between the 2022–23 and 2023–24 school years.

HEG adjustments for 2024 (PDF) were calculated using a comparison of the fall 2022 data to the fall 2023 PEIMS enrollment data. TEA has identified the districts and charter schools with the highest enrollment growth from fall 2022 to fall 2023 and will make adjustments in EMAT by May 31, 2024. The commissioner’s determination under this process is final and cannot be appealed, per 19 Texas Administrative Code (TAC), §66.1309(c).

How to Use the Allotment

Districts and open-enrollment charter schools can use their Instructional Materials and Technology Allotment (PDF) to order materials through EMAT. The funds can be accessed in two ways: through a requisition for state-adopted materials or through a disbursement request for materials ordered directly from the vendor.

Requisition Process

  1. A local education agency (LEA) logs in to EMAT to submit a requisition for state-adopted materials.  
  2. Funds are deducted from the LEA’s allotment in EMAT.  
  3. TEA reviews the requisition.  
  4. If approved, TEA sends the order to the publisher. The publisher fulfills the order. TEA pays the publisher.

Disbursement Process

  1. LEA logs into EMAT to submit a disbursement request.  
  2. Funds are deducted from the LEA’s allotment in EMAT.  
  3. TEA reviews the request and contacts the LEA for additional information if needed.  
  4. If approved, TEA sends the funds to the LEA. The LEA orders directly from the vendor and pays the vendor directly.

TEA pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Information page for shipping details.

Examples of Allowable Expenses

Before submitting a disbursement request, review examples of allowable and non-allowable expenditures to understand what can be covered with these funds.

To determine the eligibility of a product or service (before or after entering a disbursement request in EMAT), complete the online Allotment Disbursement Requests form. TEA will contact you if more information is needed to determine the eligibility.

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).

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, postage during COVID, Google Suite, Screencastify, Zoom, single sign-on services, and internet connectivity
  • Inventory software or systems for storing, managing, and accessing instructional materials (e.g., Canvas, Hayes 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

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 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 

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 
Contact Information

Instructional Materials and Implementation Division
1701 North Congress Avenue, Room 3-110
Austin, Texas 78701-1494