Texas Higher Education Data

Report of Fundable Operating Expenses (RFOE)

The Community and Technical Colleges Formula Advisory Committee of the THECB uses the data collected in this report to recommend formula funding rates and levels. The annual Report of Fundable Operating Expenses (RFOE) is due January 31st of each year. Additional resources are available under Expenditure Study.

RFOE Instructions

Provides information on accessing the RFOE collection tool (using CBPass secure login) along with submission instructions and requirements.

Submit Reports

Log in to submit reports electronically using the RFOE application available at:

View Reports

Annual Community and Technical Colleges RFOE summary reports are available at:


Inquiries should be directed to Roland.Gilmore@thecb.state.tx.us.