{"data":{"id":"us-tx/tex.-education-code-51.009","jurisdiction":"us-tx","citation":"Tex. Education Code § 51.009","heading":"DEFINING AND ACCOUNTING FOR CERTAIN INCOME.","body":"(a) \"Local funds\" are the items to be accounted for as \"educational and general funds\" as described in Subsection (c) of this section, but do not include general revenue funds. These funds shall be accounted for in a manner recommended by the National Association of College and University Business Officers and approved by the comptroller of public accounts and the Texas Higher Education Coordinating Board.\n(b) \"Institutional funds\" means all funds collected at the institution that are not \"educational and general funds\" as described in Subsection (c) of this section. These funds shall be accounted for in a manner recommended by the National Association of College and University Business Officers and approved by the comptroller of public accounts and the Texas Higher Education Coordinating Board.\n(c) Each of the following shall be accounted for as educational and general funds:\n(1) net tuition, special course fees charged under Sections 54.051(e) and (l), lab fees, student teaching fees, organized activity fees, and proceeds from the sale of educational and general equipment; and\n(2) hospital and clinic fees received by a state-owned clinical care facility that is operated using general revenue fund appropriations for patient care.\nAdded by Acts 1987, 70th Leg., ch. 901, Sec. 36, eff. Aug. 31, 1987. Amended by Acts 1991, 72nd Leg., ch. 481, Sec. 5, eff. June 8, 1991.\nAmended by:\nActs 2005, 79th Leg., Ch. 1181 (S.B. 1227), Sec. 1, eff. September 1, 2005.\nActs 2007, 80th Leg., R.S., Ch. 1324 (S.B. 1446), Sec. 1, eff. June 15, 2007.","path":["EDUCATION CODE","TITLE 3. HIGHER EDUCATION","SUBTITLE A. HIGHER EDUCATION IN GENERAL","CHAPTER 51. PROVISIONS GENERALLY APPLICABLE TO HIGHER EDUCATION","SUBCHAPTER A. CONTROL OF FUNDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/ED/htm/ED.51.htm#51.009","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:05Z","sha256":"93397c56360b051a57214d21a30b03525d0a76782458d2ba28adb13adf2f7708","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-education-code-51.008","next":"us-tx/tex.-education-code-51.010"},"notice":"GroundRules: Original legal text. Not legal advice."}