Sources and Uses

Overview

First developed in 2004, the Sources and Uses Survey collects annual financial data from Texas public institutions of higher education. Its original format was shaped with input from legislative staff, institution representatives, and Coordinating Board personnel.

The Sources and Uses workbook reflects data collected through the Sources and Uses Survey. It provides a comprehensive view of each institution’s “all funds” sources and uses of available funds for the fiscal year. Information included in this workbook informs various state funding formulas and supports statewide reporting initiatives, including the Accountability System and institutional online resumes.

The Research Expenditures workbook reflects data collected through the Research Expenditure Survey, which is a designated subsection of the broader Sources and Uses Survey. The survey begins with total research expenditures as reported in the institution’s annual financial report and applies adjustments in accordance with Title 19, Texas Administrative Code, Rule §13.303 to determine allowable research expenditures. These adjusted expenditures are then distributed across research disciplines, which as of fiscal year 2024 align with the National Science Foundation’s Higher Education Research and Development (HERD) survey categories. Research expenditures are also categorized by funding source, following the updated fund categories defined in 19 TAC §13.302 (2024). This data supports eligibility determinations for state research funding programs.

These Excel workbooks are internal working documents developed by the Coordinating Board and made available for institutional reference and analysis. They support external systems and inform policy and funding decisions across the state.

Each workbook includes a navigable Table of Contents with brief descriptions and hyperlinks to individual worksheets. Users may need to download the file to view it, depending on institutional firewall or browser settings.

Sources and Uses

You may find related reports in the Report Center.

Research Expenditures

You may find related reports in the Report Center.

Contact

Inquiries regarding sources and uses should be send to Eliza Fortner.

Email Eliza Fortnerhyperlink to fast program page