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Learn about the state funding streams available to local educational agencies to support the procurement of instructional materials, including the Instructional Materials and Technology Allotment (IMTA), SBOE-Approved Instructional Materials Entitlement ($40), and State-Developed Open Education Resource (OER) Entitlement ($20). 

For an in-depth review of instructional materials funding, watch the (Youtube) or review the Instructional Materials Funding webinar slides (PDF).

Instructional Materials and Technology Allotment (IMTA)

IMTA funds can be used to purchase instructional materials; technological equipment; certain related software, systems, and services; and salaries for specific technical support employees, as described in and . 

Each district and open-enrollment charter school is entitled to an instructional materials allotment amount determined biennially by the ������ commissioner and based on legislative appropriation. These funds become available after September 1 of each odd-numbered year. The allotment funds can be accessed through EMAT online ordering system. For more information, visit the Procure Instructional Materials in EMAT webpage.  

The 2026–27 biennium (school years 2025–26 and 2026–27) IMTA allocations for each local educational agency (LEA) are now available. 

Please note that ������ pays for interstate and intrastate shipping of instructional materials. Refer to the Freight Funding Process webpage for additional information. 

Allowable and Non-Allowable Expenses

Before submitting a disbursement request, review examples of allowable and non-allowable expenditures for the IMTA funds.  

If there is a concern around the eligibility of a product or service, complete the online . ������ will review the submission and determine eligibility. If needed, ������ will contact the LEA for more information.