By Junell H.B. No. 3084
76R9082 GCH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the creation and re-creation of funds and accounts in
1-3 the state treasury, the dedication and rededication of revenue,
1-4 and the exemption of unappropriated money from use for general
1-5 governmental purposes.
1-6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-7 SECTION 1. DEFINITION. In this Act, "state agency" means an
1-8 office, institution, or other agency that is in the executive
1-9 branch of state government, has authority that is not limited to a
1-10 geographical portion of the state, and was created by the
1-11 constitution or a statute of this state, but does not include an
1-12 institution of higher education as defined by Section 61.003,
1-13 Education Code.
1-14 SECTION 2. ABOLITION OF FUNDS, ACCOUNTS, AND DEDICATIONS.
1-15 Except as otherwise specifically provided by this Act, all funds
1-16 and accounts created or re-created in the state treasury by an Act
1-17 of the 76th Legislature, Regular Session, 1999, that becomes law,
1-18 and all dedications or rededications of revenue in the state
1-19 treasury or otherwise collected by a state agency for a particular
1-20 purpose by an Act of the 76th Legislature, Regular Session, 1999,
1-21 that becomes law, are abolished on the later of August 30, 1999, or
1-22 the date the Act creating or re-creating the fund or account or
1-23 dedicating or rededicating revenue takes effect.
1-24 SECTION 3. PREVIOUSLY EXEMPT DEDICATIONS, FUNDS, AND
2-1 ACCOUNTS. Section 2 of this Act does not apply to statutory
2-2 dedications, funds, and accounts that were enacted before the 76th
2-3 Legislature convened to comply with requirements of state
2-4 constitutional or federal law, to dedications, funds, or accounts
2-5 that remained exempt from former Section 403.094(h), Government
2-6 Code, at the time dedications, accounts, and funds were abolished
2-7 under that provision, to increases in fees or in other revenue
2-8 dedicated as described by this section, or to increases in fees or
2-9 in other revenue required to be deposited in a fund or account
2-10 described by this section.
2-11 SECTION 4. ACCOUNTS IN GENERAL REVENUE FUND. Effective
2-12 August 30, 1999, the following accounts and the revenue deposited
2-13 to the credit of the accounts are exempt from Section 2 of this Act
2-14 and are created in the general revenue fund, if created by an Act
2-15 of the 76th Legislature, Regular Session, 1999, that becomes law:
2-16 (1) the Girl Scout account created by Senate Bill No.
2-17 322 or House Bill No. 1706; and
2-18 (2) the blindness education, screening, and treatment
2-19 program account created by Senate Bill No. 206 or House Bill No.
2-20 984.
2-21 SECTION 5. OTHER FUNDS IN TREASURY. Effective August 30,
2-22 1999, the following funds in the state treasury and the revenue
2-23 deposited to the credit of the funds are exempt from Section 2 of
2-24 this Act, if created by an Act of the 76th Legislature, Regular
2-25 Session, 1999, that becomes law:
2-26 (1) the permanent fund for tobacco education and
2-27 enforcement created by House Bill No. 1676;
3-1 (2) the permanent fund for children and public health
3-2 created by House Bill No. 1676;
3-3 (3) the permanent fund for emergency medical services
3-4 and trauma care created by House Bill No. 1676; and
3-5 (4) the permanent fund for rural health facility
3-6 capital improvement created by House Bill No. 1676.
3-7 SECTION 6. FEDERAL FUNDS. Section 2 of this Act does not
3-8 apply to funds created pursuant to an Act of the 76th Legislature,
3-9 Regular Session, 1999, for which separate accounting is required by
3-10 federal law, except that the funds shall be deposited in accounts
3-11 in the general revenue fund unless otherwise required by federal
3-12 law.
3-13 SECTION 7. TRUST FUNDS. Section 2 of this Act does not
3-14 apply to trust funds or dedicated revenue deposited to trust funds
3-15 created under an Act of the 76th Legislature, Regular Session,
3-16 1999, except that the trust funds shall be held in the state
3-17 treasury, with the comptroller in trust, or outside the state
3-18 treasury with the comptroller's approval.
3-19 SECTION 8. BOND FUNDS. Section 2 of this Act does not apply
3-20 to bond funds and pledged funds created or affected by an Act of
3-21 the 76th Legislature, Regular Session, 1999, except that the funds
3-22 shall be held in the state treasury, with the comptroller in trust,
3-23 or outside the state treasury with the comptroller's approval.
3-24 SECTION 9. CONSTITUTIONAL FUNDS. Section 2 of this Act does
3-25 not apply to funds or accounts that would be created or re-created
3-26 in the Texas Constitution or revenue that would be dedicated or
3-27 rededicated by the Texas Constitution under constitutional
4-1 amendments proposed by the 76th Legislature, Regular Session, 1999,
4-2 or to dedicated revenue deposited to funds or accounts that would
4-3 be so created or re-created.
4-4 SECTION 10. COURT COSTS. Effective August 30, 1999, revenue
4-5 consisting of court costs authorized by an Act of the 76th
4-6 Legislature, Regular Session, 1999, that becomes law are exempt
4-7 from Section 2 of this Act.
4-8 SECTION 11. AMENDMENT. Effective September 1, 1999, Section
4-9 403.095, Government Code, is amended to read as follows:
4-10 Sec. 403.095. USE OF DEDICATED REVENUE. (a) Revenue that
4-11 has been set aside by law for a particular purpose or entity is
4-12 available for that purpose or entity to the extent money is
4-13 appropriated for that purpose or entity. Expenditures made in
4-14 furtherance of the dedicated purpose or entity shall be made from
4-15 money received from the dedicated revenue source to the extent
4-16 those funds are appropriated.
4-17 (b) Notwithstanding any law dedicating or setting aside
4-18 revenue for a particular purpose or entity, dedicated revenues
4-19 that, on August 31, 2001, are estimated to [1999,] exceed the
4-20 amount appropriated by the General Appropriations Act or other laws
4-21 enacted by the 76th Legislature are available for general
4-22 governmental purposes and are considered available for the purpose
4-23 of certification under Section 403.121.
4-24 (c) The comptroller shall develop accounting and revenue
4-25 estimating procedures so that each dedicated account maintained in
4-26 the general revenue fund can be separately identified as to
4-27 balances of cash and other assets and the amounts of revenues and
5-1 expenditures and appropriations for each fiscal year.
5-2 (d) Following certification of the General Appropriations
5-3 Act and other appropriations measures enacted by the 76th
5-4 Legislature, the comptroller shall reduce each dedicated account as
5-5 directed by the legislature by an [the] amount that may not exceed
5-6 the amount by which estimated revenues and unobligated balances
5-7 exceed appropriations. The reductions may be made in the amounts
5-8 and at the times necessary for [so that] cash flow considerations
5-9 to allow all the dedicated accounts to maintain adequate cash
5-10 balances to transact routine business. The legislature may
5-11 authorize, in the General Appropriations Act, the temporary delay
5-12 of the excess balance reduction required [for accounts] under this
5-13 subsection [that exceed the amount appropriated for the dedicated
5-14 purposes]. This subsection does not apply to revenues in:
5-15 (1) funds outside the treasury;
5-16 (2) trust funds, which for purposes of this section
5-17 include funds that may or are required to be used in whole or in
5-18 part for the acquisition, development, construction, or maintenance
5-19 of state and local government infrastructures, recreational
5-20 facilities, or natural resource conservation facilities;
5-21 (3) funds created by the constitution or a court; or
5-22 (4) funds for which separate accounting is required by
5-23 federal law.
5-24 (e) This section [(c) The availability of revenues for
5-25 general governmental purposes conferred by Subsection (b)] expires
5-26 on September 1, 2001 [1999].
5-27 SECTION 12. REPEALER. Section 403.096, Government Code, is
6-1 repealed.
6-2 SECTION 13. EFFECT OF ACT. This Act prevails over any other
6-3 Act of the 76th Legislature, Regular Session, 1999, regardless of
6-4 the relative dates of enactment, that purports to create or
6-5 re-create a special fund or account in the state treasury or to
6-6 dedicate or rededicate revenue to a particular purpose, including
6-7 any fund, account, or revenue dedication abolished under former
6-8 Section 403.094, Government Code. Revenues that, under the terms
6-9 of another Act of the 76th Legislature, Regular Session, 1999,
6-10 would be deposited to the credit of a special account or fund shall
6-11 be deposited to the credit of the unobligated portion of the
6-12 general revenue fund, unless the fund, account, or dedication is
6-13 exempted under this Act.
6-14 SECTION 14. EMERGENCY. The importance of this legislation
6-15 and the crowded condition of the calendars in both houses create an
6-16 emergency and an imperative public necessity that the
6-17 constitutional rule requiring bills to be read on three several
6-18 days in each house be suspended, and this rule is hereby suspended,
6-19 and that this Act take effect and be in force from and after its
6-20 passage, and it is so enacted.