Note: For provisions regarding selection and adoption of instructional materials, see EFA.

Instructional Materials and Technology


No Appeal

Delayed Publisher Payment Option

Allotment Adjustment

Change in Enrollment

High Enrollment Growth

  1. Of at least two percent due to a natural or man-made disaster or catastrophic event may apply for additional funding at any time during a fiscal year.
  2. In its bilingual population of at least ten percent in any school year may apply for additional bilingual funding at any time during a fiscal year.

Permitted Expenditures

  1. Materials on the list adopted by the commissioner under Education Code 31.0231;
  2. Instructional materials, regardless of whether the instructional materials are on the list adopted under Education Code 31.024;
  3. Consumable instructional materials, including workbooks;
  4. Instructional materials for use in bilingual education classes, as provided by Education Code 31.029;
  5. Instructional materials for use in college preparatory courses under Education Code 28.014, as provided by Education Code 31.031;
  6. Supplemental instructional materials, as provided by Education Code 31.035;
  7. State-developed open education resource instructional materials, as provided by Education Code Chapter 31, Subchapter B-1;
  8. Instructional materials and technological equipment under any continuing contracts of the district in effect on September 1, 2011;
  9. Technological equipment necessary to support the use of materials included on the list adopted by the commissioner under Education Code 31.0231 or any instructional materials purchased with an allotment under these provisions;
  10. Inventory software or systems for storing, managing, and accessing instructional materials and analyzing the usage and effectiveness of the instructional materials; and
  11. Services, equipment, and technology infrastructure necessary to ensure internet connectivity and adequate bandwidth.
  1. For training educational personnel directly involved in student learning in the appropriate use of instructional materials and for providing for access to technological equipment for instructional use;
  2. For training personnel in the electronic administration of assessment instruments;
  3. The salary and other expenses of an employee who provides technical support for the use of technological equipment directly involved in student learning; and
  4. For costs associated with distance learning, including Wi-Fi, internet access hotspots, wireless network service, broadband service, and other services and technological equipment necessary to facilitate internet access.

Technological Equipment

  1. Secure technological solutions that meet the varying and unique needs of students and teachers in the district; and
  2. Consider the long-term cost of ownership and flexibility for innovation.

Prohibited Expenditures

  1. Services for installation;
  2. The physical conduit that transmits data such as cabling and wiring or electricity;
  3. Office and school supplies;
  4. Items that are not directly related to student instruction such as furniture, athletic equipment, extension cords, temporary contractors, or video surveillance equipment;
  5. Travel expenses; or
  6. Equipment used for moving or storing instructional materials.

Certification of Allotment

Instructional Materials and Technology Account

Access to Allotment

  1. Submission to the commissioner certification that:
    1. The district has instructional materials that cover all the required Texas essential knowledge and skills (TEKS), except those for physical education, as required by Education Code 31.004 [see Certification of Instructional Materials, below]; and
    2. The district has used its allotment for only the allowable expenditures [see Permitted Expenditures and Certification of Allotment Use, above]; and
  2. Preparation by TEA of EMAT for the new school year with the new allotment amounts.

Online Requisition System (EMAT)

Delegation of Authority

Local Funds

Requisitions, Use, and Distribution


Supplemental Instructional Materials

Availability of Open Education Resource Instructional Materials

  1. Electronic access to the instructional material at no cost to the student; or
  2. Printed copies of the portion of the instructional material that will be used in the course.

Employee Training

Special Instructional Materials

For Teachers

For Parents

Bilingual Instructional Materials

Certification of Instructional Materials

  1. Instructional materials adopted by the SBOE;
  2. Materials adopted or purchased by the commissioner under Education Code 31.0231 or Education Code Chapter 31, Subchapter B-1;
  3. Open education resource instructional materials submitted by eligible institutions and adopted by the SBOE;
  4. Open education resource instructional materials made available by other public schools;
  5. Instructional materials developed or purchased by the district; and
  6. Open education resource instructional materials and other electronic instructional materials included in the repository under Education Code 31.083.


Responsibility for Instructional Materials and Equipment

Acceptable Condition

  1. The cover, binding, pages, spine, and all integral components of the instructional materials are wholly intact and the instructional materials are fully usable by students; and
  2. No component of the instructional materials is soiled, torn, or damaged (whether intentionally or by lack of appropriate care) to the extent that any portion of the content is too disfigured or obscured to be fully accessible to other students.
  1. All components or applications that are a part of the electronic instructional materials are returned;
  2. The electronic materials perform as they did when they were new;
  3. The electronic instructional materials do not contain computer code (e.g., bug, virus, worm, or similar malicious software) that has been designed to self-replicate, damage, change, or otherwise hinder the performance of any computer's memory, file system, or software; and
  4. The electronic instructional materials have not been installed with plug-ins, snap-ins, or add-ins without the prior approval of the district.
  1. The equipment is returned with the software and hardware in their original condition unless the district authorized changes; and
  2. The physical condition of the equipment is fully usable as it was originally intended to be used.

Lost or Damaged Instructional Materials

Sale or Disposal


Use of Proceeds


Annual Inventory

Local Handling Expenses

Iredell ISD



DATE ISSUED: 10/20/2021