Section 13.630 - Limitations on Spending(a) Texas Education Code, § 130.003(c), establishes that state funds provided under Texas Education Code, chapters 130 and 130A, may be used exclusively for the purpose of paying salaries of the instructional and administrative forces, purchase of supplies and materials for instructional purposes, and paying the cost of audits.(b) The General Appropriations Act limits funding for instructional and administrative forces as follows: (1) Formula funding, including base tier, performance tier, and formula transition funds, may be used for the following elements of cost: instruction, academic support, student services, institutional support, organized activities, and staff benefits associated with salaries paid from general revenue.(2) Non-formula support item funds may be expended for salaries, wages, travel, capital outlay and other necessary operating expenses, in addition to the elements of cost listed under subsection (b)(1) of this section.(3) Formula and non-formula support item funding may not be used for the operation of intercollegiate athletics.(c) The elements of cost in subsection (b) of this section are defined in the Coordinating Board's Budget Requirements and Annual Financial Reporting Requirements for Texas Public Community Colleges, also known as the AFR Manual, as published under § 13.524 of this chapter (relating to Required Reporting).(d) Institutions may expend funds as otherwise permitted by statute.19 Tex. Admin. Code § 13.630
Adopted by Texas Register, Volume 49, Number 32, August 9, 2024, TexReg 5978, eff. 8/15/2024