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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, directed 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.

The law required BRB to file the plan with the Governor's Office of Budget, Planning & Policy and the Legislative Budget Board by September 1, 2026. BRB posted the 2028-2029 plan on September 1, 2026.

Who must report

For the 2028-2029 plan, each agency or institution of higher education that receives funds under the appropriations act had to 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 plan ran from about April 28, 2026 to about July 1, 2026, and has closed.

An agency with no projects that meet the capital project limits files the CEP Reporting Exemption Form by email to capital@brb.texas.gov during the collection. The 2028-2029 collection has closed; ask BRB whether it still takes a late exemption form.

Guidelines and deadlines in the law

The legislation set December 31, 2025 as the date for BRB to file copies of the guidelines with the Governor and the Legislative Budget Board.

It set September 1, 2026 as the date for BRB to file the capital expenditure plan for the period beginning September 1, 2026 with the Governor and the Legislative Budget Board.

Training

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

A frequently asked question

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.

Send other questions about the plan to capital@brb.texas.gov.

Capital Expenditure Plans

Sources

Content from BRB's pages, captured 10/3/2026: BRB: Statewide Capital Expenditure Planning; BRB: Capital Expenditure Planning FAQ; BRB: Capital Expenditure Planning Training; BRB: Capital Expenditure Planning FY 2024-2025 Guidelines; BRB: Capital Expenditure Planning Legislation; BRB: State Publications