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.
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.
Disbursement Prework Form
The EMAT Disbursement Prework Form is a new, optional planning tool designed to support local school systems in gathering the necessary information to submit a disbursement request successfully in EMAT. Completing EMAT prework and using the planning tool helps ensure:
- All required fields in a disbursement request are complete and accurate.
- Common errors are avoided (e.g., missing grade splits, incomplete titles, freight documentation issues).
- Disbursement requests are submitted quickly and easily in EMAT.
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:
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,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
- Software or systems that analyze the suitability of instructional materials, including library materials utilized as instructional materials, used in instruction of the TEKS.
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 IMTA funds for the salary or appropriate portion of the salary of an employee that meets criteria, local school systems must submit a disbursement request through EMAT and indicate the pay period on each submission. Salary disbursements are provided as reimbursements to the district’s payroll account; TEA cannot approve salary requests for future dates.
It is recommended to submit salary reimbursement requests in quarterly cadence, in alignment with a school system's payroll schedule. As an example, for a traditional 10-month employee salary reimbursement, a school system would submit three disbursement requests in EMAT throughout the year:
- The first disbursement request would be submitted after November 30 for reimbursement of salary payments in September, October, and November.
- The second disbursement request would be submitted after February 28 for reimbursement of salary payments in December, January, and February.
- The third disbursement request would be submitted after May 31 or end-of-contract date for reimbursement of salary payments from the remaining contract 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
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
- Use the following template when entering overage information:
- 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 | |
| 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 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.
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.
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). IMTA funds cannot be used to pay for the salary of a classroom teacher, testing coordinator, or instructional materials coordinator.
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.
To use IMTA funds for the salary or appropriate portion of the salary of an employee that meets criteria, local school systems must submit a disbursement request through EMAT and indicate the pay period on each submission. Salary disbursements are provided as reimbursements to the district’s payroll account; TEA cannot approve salary requests for future dates.
It is recommended to submit salary reimbursement requests in quarterly cadence, in alignment with a school system's payroll schedule. As an example, for a traditional 10-month employee salary reimbursement, a school system would submit three disbursement requests in EMAT throughout the year:
- The first disbursement request would be submitted after November 30 for reimbursement of salary payments in September, October, and November.
- The second disbursement request would be submitted after February 28 for reimbursement of salary payments in December, January, and February.
- The third disbursement request would be submitted after May 31 or end-of-contract date for reimbursement of salary payments from the remaining contract months.
Reminder: 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.
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 service date range using a MM/DD/YYYY format.
- Example: 09/01/2025–11/30/2025
- Service Description—Enter the approved job title of the employee and briefly describe the role. The employee's name may also be added to the end of the description but is not required.
- Example: Computer Lab Technician, provides technical support for student laptops and equipment (John Smith).
- Service Audience—Choose the service audience from the dropdown menu.
- Quantity/Unit Price—Enter the quantity and unit price for the specified date range.
- 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 Process
An overage occurs when a local school system receives funds through an instructional materials disbursement but does not use the full amount. These unused funds remain in the school system's 410 account.
Immediate Steps When Overage Occurs*
- Notify TEA: Inform the Instructional Materials team about the overage by submitting a Help Desk ticket.
- Retain Funds: Keep the funds in your 410 accounts until needed for allowable purchases.
*Please note that these steps do not apply to overages related to freight.
Using Overage Funds for Future Purchases
There are two possible pathways for using overage funds for future purchases, depending on the purchase cost.
Pathway A: If the Next Purchase Costs MORE than Available Funds
Submit a new disbursement request in EMAT for the difference.
- In the Additional Information/Description field, include the original overage amount and original Transaction ID using the following template:
- Using overage of $X.XX from D000XXXXXX; actual quantity XX @ $X.XX each
Pathway B. If the Next Purchase Costs LESS than Available Funds
Submit a Help Desk ticket instead of a new disbursement and include the following information:
- Overage amount
- Transaction ID of the original disbursement
- Details typically included in a disbursement request, including, but not limited to:
- Publisher
- Title
- ISBN
- Quantity
- Price
Freight Overages
If overage funds are related to freight costs, school systems must refund unused funds to TEA using the Freight Refund link on the District Start Page in EMAT. For more details, refer to Freight Funding Process or the Overage Funds training video.
Overage Support
Please reach out to the Instructional Materials and Implementation Help Desk or view the Overage Funds training video for additional support.
Pre-Approval for IMTA Disbursements
Once Instructional Materials and Technology Allotment (IMTA) amounts are announced, and before the funding becomes available on September 1st, LEAs may submit disbursements for up to 80% of their IMTA. Our TEA team will review the disbursement, and we will pre-approve it if it is completed accurately. When IMTA funds become available after September 1, 2025, any pre-approved disbursements will be moved to "Approved" status, and LEAs will receive the funds within seven to ten business days.
Pre-approval is not the same as Delayed Payment. For information on 'Delayed Payment', visit Requisitions.
Help Desk
For questions, comments, or concerns related to EMAT requisitions, please submit an Instructional Materials Help Desk Ticket.