Texas § ED.51.009 - DEFINING AND ACCOUNTING FOR CERTAIN INCOME
Full text of Texas The Texas Constitution § ED.51.009 — DEFINING AND ACCOUNTING FOR CERTAIN INCOME, with citation guidance and answers to common questions.
§ ED.51.009. DEFINING AND ACCOUNTING FOR CERTAIN INCOME
DEFINING AND ACCOUNTING FOR CERTAIN INCOME. (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. Added 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. Amended by: Acts 2005, 79th Leg., Ch. 1181 (S.B. 1227 ), Sec. 1, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 1324 (S.B. 1446 ), Sec. 1, eff. June 15, 2007.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § ED.51.009
What does The Texas Constitution § ED.51.009 cover?
Section ED.51.009 ("DEFINING AND ACCOUNTING FOR CERTAIN INCOME") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § ED.51.009?
A common citation format is "The Texas Constitution § ED.51.009" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § ED.51.009 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.