19 Tex. Admin. Code § 13.1 - Definitions
The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise or the relevant subchapter specifies a different definition.
(1) Auxiliary Enterprise--Activities
providing a service to students, faculty, or staff for a fee directly related
to, although not necessarily equal to, the cost of the service.
(2) Available University Fund (AUF)--A fund
established in Article 7, §18, of the Texas Constitution to receive all
interest and earnings of the Permanent University Fund and used to pay the debt
service on PUF-backed bonds.
(3)
Base Year--The semesters comprising the year of contact hours used for applying
the formula funding distribution to the colleges and universities (usually the
summer and fall of even years and the spring of odd years).
(4) Board --The governing body of the agency
known as the Texas Higher Education Coordinating Board.
(5) Census Date--The date upon which an
institution may report a student in attendance for the purposes of formula
funding as specified in the Coordinating Board Management (CBM) manual for the
year in which the funding is reported.
(6) Contact Hour--A time unit of instruction
used by community, technical, and state colleges consisting of 60 minutes, of
which 50 minutes must be direct instruction.
(7) Coordinating Board--The agency known as
the Texas Higher Education Coordinating Board, including agency
staff.
(8) Coordinating Board Staff
or Board Staff--Agency staff acting under the direction of the Board and the
Commissioner.
(9) Current Operating
Funds--Unrestricted (appropriated) funds, designated funds, restricted funds,
and auxiliary enterprise funds.
(10) Developmental
Coursework--Non-degree-credit courses designed to address a student's
deficiencies.
(11) Developmental
Education--Courses, tutorials, laboratories, or other efforts to bring student
skills in reading, writing, and mathematics to entering college level. English
as a Second Language (ESL) courses may be considered developmental education,
but only when they are used to bring student skill levels in reading or writing
to entering college level. The term as used in this chapter does not include
courses in study skills or thinking skills.
(12) Formula Funding--The mathematical method
used to allocate appropriated sources of funds among institutions of higher
education.
(13) Functional
categories (as defined by National Association of College and University
Business Officers)--Instruction, research, public service, academic support,
student service, institutional support, operation and maintenance of plant,
scholarships and fellowships, depreciation, auxiliary enterprises, and
hospital.
(14) General Academic
Teaching Institution--Any college, university, or institution so classified in
Texas Education Code, §
61.003(3),
or created and so classified by law.
(15) General Revenue (GR)--State tax
revenue.
(16) Governmental
Accounting Standards Board (GASB)--An entity created by the Financial
Accounting Foundation to set accounting standards for governmental entities
including public institutions of higher education.
(17) Higher Education Fund (HEF)--A fund
established in Article 7, §17, of the Texas Constitution to fund capital
improvements and capital equipment for institutions not included in the
Permanent University Fund.
(18)
Independent institution of higher education--A private or independent college
or university as defined in Texas Education Code, §
61.003(15),
that is:
(A) organized under the Texas
Non-Profit Corporation Act;
(B)
exempt from taxation under Article VIII, §2, of the Texas Constitution and
§
501(c)(3) of the Internal
Revenue Code; and
(C) accredited by
the Commission on Colleges of the Southern Association of Colleges and
Schools.
(19) Institution
of Higher Education or Institution--Any public technical institute, public
junior college, public senior college or university, medical or dental unit,
public state college, or other agency of higher education as defined in Texas
Education Code, §
61.003.
(20) Institutional Expenditures--All costs of
activities separately organized and operated in connection with instructional
departments primarily for the purpose of giving professional training to
students as a necessary part of the educational work of the related
departments.
(21) Institutional
Funds--Fees, gifts, grants, contracts, and patient revenue, not appropriated by
the legislature.
(22) Local
Funds--Tuition, certain fees, and other educational and general revenue
appropriated by the legislature.
(23) National Association of College and
University Business Officers (NACUBO)--Provides guidance in business operations
of higher education institutions.
(24) Permanent University Fund (PUF)--A fund
established in Article 7, §11, of the Texas Constitution to fund capital
improvements and capital equipment at certain institutions of higher education.
(25) Public Junior College--A
public institution of higher education as defined in Texas Education Code,
§
61.003(2).
(26) Public State College--Any public state
college as defined in Texas Education Code, §
61.003(16).
(27) Public Technical Institute--Any public
technical institute as defined in Texas Education Code, §
61.003(7),
excluding Lamar Institute of Technology.
(28) Public Two-year College--Any public
junior college, public community college, public technical institute, or public
state college.
(29) Semester Credit
Hour (SCH)--A unit of measure of instruction consisting of 60 minutes, of which
50 minutes must be direct instruction, over a 15-week period in a semester
system or a 10-week period in a quarter system.
Notes
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