This is the "Instructional Materials Allottment (IMA)" page of the "Instructional Materials" guide.
Alternate Page for Screenreader Users
Skip to Page Navigation
Skip to Page Content

Instructional Materials   Tags: digital resources, emat, ima, instructional materials, libraries  

Last Updated: May 3, 2017 URL: Print Guide RSS UpdatesEmail Alerts

Instructional Materials Allottment (IMA) Print Page


The educational materials ordering system known as EMAT is now open for ordering for the 2017-2018 school year.

Districts and charters are required to certify annually to the State Board of Education (SBOE) and the commissioner that, for each subject in the required curriculum other than physical education, students have access to instructional materials that cover all the Texas Essential Knowledge and Skills (TEKS). Districts and charters will be unable to order 2017−2018 instructional materials through EMAT until the certification has been received by the Texas Education Agency (TEA).

The required Instructional Materials Allotment and TEKS Certification is available in EMAT. Instructions to access and process the form are available on the EMAT announcement page. The certification form must be presented to the district’s or charter’s local board of trustees or governing body. The superintendent, board president, and board secretary are required to sign the form before it is submitted to TEA. The signed certification form can be scanned and emailed to the TEA instructional materials mailbox at

IMA Allocations:

Although the amount of each LEA’s IMA will be reflected in EMAT as early as possible this summer, the funds will not actually be available until after September 1, 2017. A delayed-payment option, authorized by the Texas Education Code, §31.0215, allows districts to requisition and receive stateadopted instructional materials before the IMA funds for those materials are available if the publisher has agreed to participate in the option. Information regarding which publishers will participate in the delayed-payment option will be available in EMAT when it opens for the new year. The delayed-payment option can be used for up to 80 percent of a district’s IMA. Once the 2018−2019 biennium funds become available, TEA will prioritize delayed-payment requisitions over any disbursement requests made directly by a district or charter school.

The 2016‒2017 instructional materials allotment (IMA) allocations for each district and open-enrollment charter school are now available at


House Bill 1474, passed by the 84th Texas Legislature and signed into law on June 17, 2015, changed the IMA from an annual allocation to a biennial allocation and requires the Texas Education Agency to make the full amount available to districts on September 1 of the first year of the biennium.

Districts need to know that the amounts in the EMAT system must serve them for two full school years rather than just one. District personnel responsible for making instructional materials and educational technology purchasing decisions will want to carefully plan out the two years’ spending to ensure that appropriate funding is available for the full two school years. 

IMA Expenditures:

Instructional Materials Allotment Expenditure Reports



Legislation from the 83rd Texas Legislature, House Bill 5,amended Section 31.0215 of the Texas Education Code related to instructional materials to include the following:
  • The commissioner shall, as early as practicable during each fiscal year, notify each school district and open-enrollment charter school of the estimated amount to which the district or charter school will be entitled under Section 31.0211 during the next fiscal year.
  • The commissioner may allow a school district or open-enrollment charter school to place an order for instructional materials before the beginning of a fiscal year and to receive instructional materials before payment.  The commissioner shall limit the cost of an order placed under this section to 80 percent of the estimated amount to which a school district or open-enrollment charter school is estimated to be entitled and shall first credit any balance in a district or charter school instructional materials account to pay for an order placed.
  • The commissioner shall make payments for orders placed under this section as funds become available to the instructional materials fund and shall prioritize payment of orders placed under this section over reimbursement of purchases made directly by a school district or open-enrollment charter school.
  • The commissioner shall ensure that publishers of instructional materials are informed of any potential delay in payment and that payment is subject to the availability of appropriated funds.  A publisher may decline to accept an order placed under this section.

         The passing of House Bill 5 also ammended Chapter 31 of the Texas Education Code by adding Section 31.031 to include:

  • A school district may purchase with the district's instructional materials allotment or otherwise acquire instructional materials for use in college preparatory courses under Section 28.014.

Legislation from the 82nd Texas Legislature, Senate Bill 6, created an Instructional Materials Allotment (IMA) for the purchase of instructional materials, technology equipment and technology-related services.
A school district is entitled to an annual allotment from the state instructional materials fund for each student enrolled in the district on a date during the preceding school year specified by the commissioner. The commissioner shall determine the amount of the allotment per student each year on the basis of the amount of money available in the state instructional materials fund. An allotment under this section shall be transferred from the state instructional materials fund to the credit of the district’s instructional materials account as provided by Section 31.0212.


    Current Instructional Materials Allotment (IMA) allocations for each district and open enrollment charter school are available here.

    Allowable Uses for District’s Instructional Materials Allotment include:

    Proclamation 2015 calls for instructional materials for the following subject areas:

      • Social Studies, grades K–8
      • Social Studies (Spanish), grades K–5
      • United States History Studies Since 1877
      • World History Studies
      • World Geography Studies
      • United States Government
      • Economics with Emphasis on the Free Enterprise System and Its Benefits
      • Psychology
      • Sociology
      • Algebra I
      • Algebra II
      • Geometry
      • Precalculus
      • Mathematical Models with Application
      • Advanced Quantitative Reasoning
      • Engineering Mathematics
      • Mathematical Applications in Agriculture, Food, and Natural Resources
      • Statistics and Risk Management
      • Robotics Programming and Design
    • Art, grades K-12
    • Music, grades K-12
    • Theatre, grades K-12
    • Dance, grades 6-12
    • Music Studies, grades 9-12
    • Musical Theatre, grades 9-12
    • Technical Theatre, grades 9-12
    • Principles and Elements of Floral Design in Career and Technical Education
    • Bilingual/ESL Materials
    • English Language Proficiency Standards (ELPS)
    • Consumables (includes workbooks from previous proclamations)
    • Commissioner’s List of Electronic Instructional Materials
    • Technological equipment and technology-related services (includes training educational personnel directly involved in the appropriate use of instructional materials and access to technological equipment for instructional use)
    • Instructional materials not on an adopted list.* (such as: online subscription resources, databases, etc.)
    • Instructional materials for use in college preparatory courses - (Section 28 of House Bill 5 ammending Chapter 31 of the Texas Education Code)

    * Note: Allotment funds will be disbursed to districts for instructional materials not on an adopted list, technological equipment, technology services and other related items.  The EMAT system will be used for requests of this nature. Districts and open-enrollment charter schools will be responsible for acquiring products and/or services directly from publishers/vendors.

    Allowable Disbursement Expenditures:

    Instructions for Reimbursement (if a district receives approval to spend funds before next IMA released):




    • Districts must certify that they provide students with a combination of instructional materials that cover all elements of the TEKS, other than physical education.  The Instructional Materials Allotment and TEKS Certification form must be presented before the local board of trustees or governing body. The superintendent, local board president, and the board secretary are required to sign the form before it can be accepted by the Texas Education Agency (Agency). The certification form can be mailed, faxed, or emailed to the Agency.  Instructions for completing the certification are located at
    • Districts should prioritize their selections of instructional materials as they relate to the new STAAR assessment and End of Course exams.
    • Districts are responsible for purchasing bilingual/ESL materials with the district’s instructional materials allotment or otherwise acquire instructional materials for use in bilingual education classes.
    • With the exception of instructional materials for the visually impaired (Braille, large type and audio), instructional materials purchased through the IMA will become the property of districts.
    • Districts are no longer required to order a classroom set of SBOE adopted materials in any given subject area.
    • Districts will no longer be eligible to earn textbook credits. Textbook credits that were earned from previous years will be added to a district’s allotment.


    IMA considerations


    Contact Us

    For more information or answers to questions about Instructional Materials, please contact:

    Martha (Marty) Rossi, Project Manager, Digital Resources & Library Services
    (210) 370-5711
    Susanna Garza, Coordinator, Digital Age Learning
    (210) 370-5634


    Contact TEA

    Send questions about instructional materials to TEA staff at:

    (512) 463-9601


    SBOE Meetings

    2017 SBOE Meeting Dates

    • Jan. 31-Feb. 3, 2017
    • Apr. 18-21, 2017
    • June 20-13, 2017
    • Sep. 12-15, 2017
    • Nov. 7-10, 2017

    Webcasts and agendas of past meetings can be viewed here.


    Loading  Loading...