This is a MuniPro demonstration of a redesigned Texas Bond Review Board website. It is not the official BRB site: nothing filed here reaches BRB, and the email addresses shown are BRB's own. The official site is brb.texas.gov.

Statewide Capital Expenditure Planning

How state agencies report capital projects for the statewide Capital Expenditure Plan (CEP), what the law requires, and where to get help.

What the plan is

Senate Bill 1, Article IX, Section 11.03, 89th Legislature, directs BRB to prepare a statewide Capital Expenditure Plan for the 2028-2029 biennium.

The plan identifies the state's capital needs, other ways to finance them, and the possible budget effect of capital requests on the state's debt capacity.

It gives decision makers a tool to judge individual capital expenditure requests against the state's overall financial situation.

BRB submits the plan to the Governor's Office of Budget, Planning & Policy and the Legislative Budget Board no later than September 1, 2026.

Who must report

An agency or institution of higher education that receives funds under the appropriations act must give BRB capital planning information for the 2028-2029 fiscal biennium.

The plan covers each anticipated state project that needs capital expenditures for the following.

  • Land acquisition.
  • Construction of buildings and other facilities.
  • Renovations of buildings and other facilities estimated to exceed $5 million in the aggregate for a single state agency or higher education institution.
  • Major information resources projects estimated to exceed $5 million.

What a major information resources project is

The legislation defines it in three parts.

Part A: an information resources technology project in a state agency's biennial operating plan, with development costs over $5 million, that also meets one test. It takes one year or longer to reach operations status, or it involves more than one state agency, or it substantially changes how state agency staff work or how services reach clients.

Part B: construction of buildings and other facilities.

Part C: an information resources technology project designated for additional monitoring under Government Code Section 2261.258(a)(1), if development costs exceed $5 million.

What to report

Each report gives a description of the project or acquisition, the cost, the anticipated useful life, the timing of the capital need, a proposed source of funds (method of financing), a proposed type of financing, and any additional related information BRB requests.

The plan includes both new and existing projects with expenditures expected in the 2028-29 fiscal biennium.

How and when to report

BRB and the Texas Higher Education Coordinating Board (THECB) combined their reporting requirements to remove duplicate reporting by state agencies.

THECB collects the capital expenditure data electronically through its web-based reporting system and forwards it to BRB.

Data collection for the 2028-2029 fiscal biennium plan starts on or around April 28, 2026 and ends on or around July 1, 2026.

If you have no projects that meet the capital project limits, fill out the CEP Reporting Exemption Form and email it to capital@brb.texas.gov.

Guidelines and deadlines in the law

The legislation says BRB files copies of the guidelines with the Governor and the Legislative Budget Board no later than December 31, 2025.

It says BRB files copies of the capital expenditure plan for the period beginning September 1, 2026 with the Governor and the Legislative Budget Board no later than September 1, 2026.

Training

BRB has no in-person training sessions planned. A comprehensive online training is available.

Frequently asked questions

BRB's FAQ page covers these questions.

Q: Should projects funded by federal stimulus money (such as ARRA) be reported? A: Yes. Select Type of Financing Cash, Other; Specify Type: ARRA; Source of Funds: Federal Funds.

  • Should a small state agency that is part of a large university system report its capital expenditures, or send a form for no projects?
  • Are Data Center Services expenses, shown as a Capital Budget item for the 27 agencies in the HB 1516 data center consolidation, reported on the Capital Expenditure Report?
  • Why do state agencies have to use the THECB Online Reporting System?
  • What interest rate assumptions should be used for debt-financed projects?
  • Do lease purchases have to be reported as capital expenditures?
  • How do I know whether I must submit capital expenditure data to BRB or MP1 data to THECB?
  • How do I get a password for the THECB Online Reporting System?
  • If another agency funds a grant, which agency reports it?
  • Does a smaller agency have to submit anything?
  • Can the Chief Financial Officer sign the document instead of the Executive Director?

Capital Expenditure Plans

Content from BRB's pages, captured 2026-10-03: https://www.brb.texas.gov/statewide-capital-expenditure-planning/; https://www.brb.texas.gov/statewide-capital-expenditure-planning-frequently-asked-questions/; https://www.brb.texas.gov/statewide-capital-expenditure-planning-training/; https://www.brb.texas.gov/statewide-capital-expenditure-planningfy-2024-2025-guidelines/; https://www.brb.texas.gov/statewide-capital-expenditure-planninglegislation/; https://www.brb.texas.gov/state-publications/