Except as may be provided for in any bond resolution in effect, funds in the State Treasury heretofore collected from any of the sources defined in the foregoing sections shall remain in the State Treasury for use by the institution where collected. Any interest revenue generated by a special student fee account shall only be expended at or for the institution where such fee was collected. Exempted schools may transfer and deposit all fees and funds collected under this article into a single special revenue account: Provided, That if the governing board of an exempted school does transfer and deposit all such fees and funds into a single special revenue account, the governing board shall account for each classification of fees and funds separately in their internal accounting system.
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