Texas Administrative Code
Title 26 - HEALTH AND HUMAN SERVICES
Part 1 - HEALTH AND HUMAN SERVICES COMMISSION
Chapter 748 - MINIMUM STANDARDS FOR GENERAL RESIDENTIAL OPERATIONS
Subchapter C - ORGANIZATION AND ADMINISTRATION
Division 3 - GENERAL FISCAL REQUIREMENTS
Section 748.161 - What are my fiscal requirements?

(a) You must establish and maintain your operation on a sound fiscal basis, including:

(b) You must maintain complete financial records that comply with Generally Accepted Accounting Principles, including accounting for a child's money separately from the funds of your operation. You may not use a child's personal earnings, allowances, or gifts to pay for the child's room and board, unless such use is a part of the child's service plan and the child's parent approves it in writing. You must give or send the child's money to the child, parent, or next placement within 30 days of the child's discharge.