Statewide Capital Expenditure Planning
Frequently Asked Questions

Q: Should projects funded by the federal stimulus money (i.e. ARRA) be reported?

A: Yes. The following options should be selected when reporting these particular projects: Type of Financing Cash, Other; Specify Type: ARRA; Source of Funds: Federal Funds

Q: We are a small state agency that is a component of a large university system. Should we report our capital expenditures (if we have any) or send in a form for no projects (if we don't have any)?

A: Please coordinate your response with the CFO of the large university system. That person is welcome to send the Bond Review Board the form for no projects for the component agencies that do not have any planned expenditures.

Q: My agency is one of the 27 agencies that was part of the Data Center Consolidation legislation under HB 1516. The legislature required that annual operating expenditures for the outsourced Data Center Services be shown as a Capital Budget item in the Capital Budget Rider for tracking purposes. The DCS contract is for services only. Are these Data Center expenses required to be reported on the Capital Expenditure Report?

A: The CEP is for capital expenditures that an agency or institution of higher education will own at the end of the financing period. Although, the legislature requested that the annual operating costs of the Data Center be placed in the capital rider section of the agency appropriations, because the costs are operational, they are not required to be reported in the CEP reports.

Q: We are a state agency. Why do we have to use the Texas Higher Education Coordinating Board's online reporting system?

A: Article IX, Section 11.03(e) of the General Appropriations Act states that the THECB and Bond Review Board shall eliminate redundant reporting by consolidating the CEP and the THECB's Master Plan report to the greatest extent possible.

Q: We will be reporting debt-financed projects. What interest rate assumptions should we use?

A: We are requesting that participating agencies and institutions of higher education use the tax-exempt rate of 6.0%.

Q: Do we have to report lease purchases as "capital expenditures"?

A: The CEP is for reporting capital expenditures that an agency or institution of higher education will own at the end of the financing period. Lease purchases that do not have an option to purchase (LWOP) should not be reported.

Q: I don't think that we are required to submit capital expenditure data to the Bond Review Board and/or submit MP1 data to the Coordinating Board, but how do I know for sure?

A: Per Sec. 11.03, an agency or institution of higher education appropriated funds by this (the General Appropriations) Act shall supply to the Bond Review Board capital planning information relating to projects subject to this section and financing options for the 2020-21 fiscal biennium in a format and according to guidelines developed by the Bond Review Board.

Q: How do I get a password to get into the THECB's online reporting system?

A: Please send us an email requesting the username and password for your agency.

Q: My question is about a grant being funded by another agency. Our concern is that they would be reporting it also. Would the answer be that since the grant has been awarded to my agency, we would be the agency to report it?

A: Yes your agency would be the reporting agency, because the project being completed with the grant funds is your agency's project.

Q: I work for a smaller agency do we have to submit anything?

A: Just submit the form for no projects, as long as your agency does not have projects regarding:

(1) land acquisition;
(2) construction of building and other facilities;
(3) renovations of buildings and other facilities estimated to exceed $1 million in the aggregate for a single state agency or institution of higher education; or
(4) major information resources projects estimated to exceed $1 million.

Q: Is the Executive Director required to sign this document or can the Chief Financial Officer sign instead?

A: Either signature is acceptable.