Financial Documents

About

The THECB collects financial documents from Texas public institutions of higher education according to Texas Education Code, Sections 51.005, 51.0051, 61.065, and 61.059(e) and Texas Administrative Code, Title 19, Part 1, Chapter 13, Subchapter D, Rule 13.64 and Title 19, Part 1, Chapter 13, Subchapter C, Rule 13.43. Public institutions of higher education annually submit operating budgets and financial reports and biannually submit appropriation requests.

Report Instructions and Requirements

The THECB sets the reporting requirements for Texas public community colleges’ annual financial reports and operating budgets. For the remaining public institutions of higher education, the Legislative Budget Board sets the operating budget reporting requirements and the Texas Comptroller sets the operating budget reporting requirements. The Legislative Budget Board biennially coordinates the collection of appropriation requests.

All Institutions

LAR – Legislative Appropriations Request Instructions (to Legislative Budget Board’s website)

General Academic and Health-Related Institutions, State and Technical Colleges

• BUD – Operating Budget Instructions (to Legislative Budget Board’s website)
• AFR – Annual Financial Report Requirements (to Texas Comptroller’s website)

Community Colleges Budget and Annual Financial Report Requirements

Annual Financial Reporting Manual for Texas Public Community Colleges 2024

You may find related manuals in the Report Center.

Submit Documents

Financial documents can be submitted to the THECB via:

• Upload to MOVEit secure website
• Email to THECB staff

View Documents

Submitted financial documents can be viewed at:

• LAR – Legislative Appropriations Requests – August of even years with October revisions
• AFR – Annual Financial Reports – January 1, each year
• BUD – Operating Budgets – December 1, each year