# Tex. Education Code § 51.009: DEFINING AND ACCOUNTING FOR CERTAIN INCOME

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.009

## Section

- **Citation:** Tex. Education Code § 51.009
- **Heading:** DEFINING AND ACCOUNTING FOR CERTAIN INCOME
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code ed / Chapter 51 / Section 51.009

## Text

(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.

(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.

(c) Each of the following shall be accounted for as educational and general funds:

(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

(2) hospital and clinic fees received by a state-owned clinical care facility that is operated using general revenue fund appropriations for patient care.

## Nearby sections

- [Tex. Education Code § 51.001 § 51.001. INSTITUTIONS TO WHICH APPLICABLE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.001.md)
- [Tex. Education Code § 51.002 § 51.002. FUNDS SUBJECT TO CONTROL.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.002.md)
- [Tex. Education Code § 51.003 § 51.003. DEPOSITORIES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.003.md)
- [Tex. Education Code § 51.004 § 51.004. SEPARATE ACCOUNTS; TRUST FUNDS; INTEREST.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.004.md)
- [Tex. Education Code § 51.005 § 51.005. REPORTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.005.md)
- [Tex. Education Code § 51.006 § 51.006. FUNDS NOT TO BE USED TO INCREASE SALARIES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.006.md)
- [Tex. Education Code § 51.007 § 51.007. PENALTY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.007.md)
- [Tex. Education Code § 51.008 § 51.008. CERTAIN RECEIPTS TO BE DEPOSITED IN STATE TREASURY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.008.md)
- [Tex. Education Code § 51.009 § 51.009. DEFINING AND ACCOUNTING FOR CERTAIN INCOME.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.009.md)
- [Tex. Education Code § 51.010 § 51.010. COLLECTION OF DELINQUENT OBLIGATIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.010.md)
- [Tex. Education Code § 51.011 § 51.011. DISPOSITION OF SMALL CREDIT BALANCES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.011.md)
- [Tex. Education Code § 51.012 § 51.012. PAYMENTS BY ELECTRONIC FUNDS TRANSFER OR ELECTRONIC PAY CARD.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.012.md)
- [Tex. Education Code § 51.0031 § 51.0031. DEPOSITS AND INVESTMENTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.0031.md)
- [Tex. Education Code § 51.0032 § 51.0032. INVESTMENT REPORTS AND POLICIES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.0032.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ced_C51_S51.009. Check the current official text before relying on it. Not legal advice.