Under §23.7 of this title (relating to Code of Ethics for Contractors) and the Code of Ethics for Contractors (the Code) adopted by the Board of Trustees of the Teacher Retirement System of Texas (TRS), each Contractor, as that term is defined in the Code, must annually file an expenditure report on the prescribed TRS form. The Contractor must include in the report itemized, reasonably detailed lists of expenditures of more than $50 per day made by or on behalf of the Contractor with respect to or for the benefit of each TRS Trustee or Employee. Each Contractor must comply with TRS rules governing the filing of and requirements for the expenditure reporting form promulgated by TRS, including the Code, Expenditure Reporting Memorandum (reporting memorandum), and Expenditure Reporting Form for Contractors (reporting form) as promulgated and applicable under the Code and revised from time to time. TRS adopts by reference the reporting memorandum as most recently revised February 10, 2016 and the reporting form as most recently revised June 16, 2016. Capitalized words appearing in this section have the same meaning assigned to them in the Code, as revised from time to time. Copies of the most recently revised reporting memorandum and reporting form have been filed with the Office of the Secretary of State in Austin. Copies of the reporting memorandum and the reporting form are available from TRS at 1000 Red River Street, Austin, Texas 78701-2698, (512) 542-6400. Also, copies of the reporting memorandum and the reporting form can be found on and printed from the TRS website, www.trs.texas.gov, in the information regarding TRS Ethics.