1. (a) The Board staff shall conduct a study of expenses at community colleges, Texas State Technical College, and Texas State University System two-year institutions each year.
2. (b) The study shall encompass all expenses made by these institutions for instruction and administration from all unrestricted sources of funds including appropriated general revenue, tuition and fees, contract instruction, other educational and general revenue, and local tax revenue.
3. (c) Each college shall report total instructional expenses and contact hours for each instructional discipline included on a list provided by the Board and total expenses for administration, including institutional support, student services, library, instructional administration, organized activities, instructional staff benefits but excluding physical plant employees.
4. (d) From this information, the Board staff shall calculate costs for each instructional discipline.

Source Note:The provisions of this §1.162 adopted to be effective December 2, 2013, 38 TexReg 8658.