JLC C.S.H.B. 2948 75(R)BILL ANALYSIS APPROPRIATIONS C.S.H.B. 2948 By: Turner, Sylvester 5-9-97 Committee Report (Substituted) BACKGROUND Historically, dedications of revenue for particular purposes have limited the legislature's flexibility in appropriating funds based on budgetary need and in utilizing the balances for other governmental purposes. In response to these concerns, the 72nd Legislature enacted Section 403.094 of the Government Code which consolidated funds in existence before August 31, 1993, and abolished dedications in existence prior to August 31, 1995, unless otherwise expressly exempted. PURPOSE As proposed, H.B. 2948 lists accounts and funds exempted from consolidation or use for general governmental purposes; provides for the re-creation of certain consolidated funds and the dedication of revenue. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Abolishes funds, accounts and dedications created or re-created in the state treasury by an Act of the 75th Legislature, unless listed in Sections 2, 3 or 4 of this Act. SECTION 2. Continues to exempt dedications, funds and accounts from Section 1 that are constitutionally required or enacted to comply with federal law and were exempted previously and were enacted before the 75th Legislature. SECTION 3. Sets forth accounts in the general revenue fund, if created by an Act of the 75th Legislature, that becomes law, that are exempted from Section 1 and 403.095, Government Code. SECTION 4. Sets forth funds and special accounts in the state treasury, if created by an Act of the 75th Legislature that are exempt from Section 1 and Section 403.095, Government Code. SECTION 5. Exempts fees collected under the Real Estate License Act, if rededicated by the 75th Legislature. SECTION 6. Exempts from Section 1 funds created during the 75th Legislature for which separate accounting is required by federal law. SECTION 7. Exempts from Section 1 funds created during the 75th Legislature deposited to trust funds held within the treasury or outside, if approved by the Comptroller. SECTION 8. Exempts from Section 1 bond or pledge funds created or affected during the 75th Legislature and held within the treasury or outside, if approved by the Comptroller. SECTION 9. Exempts from Section 1 accounts created or recreated in the Texas Constitution and revenue dedicated or rededicated by the Texas Constitution and lists examples. SECTION 10. Makes conforming date changes in Sections 403.095 (b) and (c), Government code. SECTION 11. Provides that this Act prevails over any other Act of the 75th Legislature, Regular Session, regardless of the relative dates of enactment, that purports to create or re-create a special fund or account in or outside of the general revenue fund or to dedicate or rededicate revenue to a particular purpose, including any fund or revenue dedication abolished under Section 403.094, Government Code. Provides that the creation of a special fund or account or the dedication of revenue in such an Act is of no force or effect unless the fund is created or the revenue is dedicated or rededicated by this Act. Provides that revenues that, under the terms of such an Act, would be deposited to the credit of a special fund or account shall be deposited to the credit of the unobligated portion of the general revenue fund. SECTION 12. Emergency clause. Effective date: upon passage. COMPARISON OF ORIGINAL TO SUBSTITUTE Amends SECTION 2. to add language for exempting funds dedicated in bills enacted before the 75th Legislature convened. Adds a new SECTION 5, SECTION 6, SECTION 7, SECTION 8, and SECTION 9 which create additional exemptions from Section 1. Renumbers accordingly.