1-1 By: Junell (Senate Sponsor - Ratliff) H.B. No. 3084
1-2 (In the Senate - Received from the House April 30, 1999;
1-3 May 3, 1999, read first time and referred to Committee on Finance;
1-4 May 14, 1999, reported favorably by the following vote: Yeas 7,
1-5 Nays 0; May 14, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the creation and re-creation of funds and accounts in
1-9 the state treasury, the dedication and rededication of revenue,
1-10 and the exemption of unappropriated money from use for general
1-11 governmental purposes.
1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13 SECTION 1. DEFINITION. In this Act, "state agency" means an
1-14 office, institution, or other agency that is in the executive
1-15 branch of state government, has authority that is not limited to a
1-16 geographical portion of the state, and was created by the
1-17 constitution or a statute of this state, but does not include an
1-18 institution of higher education as defined by Section 61.003,
1-19 Education Code.
1-20 SECTION 2. ABOLITION OF FUNDS, ACCOUNTS, AND DEDICATIONS.
1-21 Except as otherwise specifically provided by this Act, all funds
1-22 and accounts created or re-created in the state treasury by an Act
1-23 of the 76th Legislature, Regular Session, 1999, that becomes law,
1-24 and all dedications or rededications of revenue in the state
1-25 treasury or otherwise collected by a state agency for a particular
1-26 purpose by an Act of the 76th Legislature, Regular Session, 1999,
1-27 that becomes law, are abolished on the later of August 30, 1999, or
1-28 the date the Act creating or re-creating the fund or account or
1-29 dedicating or rededicating revenue takes effect.
1-30 SECTION 3. PREVIOUSLY EXEMPT DEDICATIONS, FUNDS, AND
1-31 ACCOUNTS. Section 2 of this Act does not apply to statutory
1-32 dedications, funds, and accounts that were enacted before the 76th
1-33 Legislature convened to comply with requirements of state
1-34 constitutional or federal law, to dedications, funds, or accounts
1-35 that remained exempt from former Section 403.094(h), Government
1-36 Code, at the time dedications, accounts, and funds were abolished
1-37 under that provision, to increases in fees or in other revenue
1-38 dedicated as described by this section, or to increases in fees or
1-39 in other revenue required to be deposited in a fund or account
1-40 described by this section.
1-41 SECTION 4. ACCOUNTS IN GENERAL REVENUE FUND. Effective
1-42 August 30, 1999, the following account and the revenue deposited to
1-43 the credit of the account is exempt from Section 2 of this Act and
1-44 is created in the general revenue fund, if created by an Act of the
1-45 76th Legislature, Regular Session, 1999, that becomes law:
1-46 (1) the blindness education, screening, and treatment
1-47 program account created by Senate Bill No. 206 or House Bill No.
1-48 984.
1-49 SECTION 5. OTHER FUNDS IN TREASURY. Effective August 30,
1-50 1999, the following funds in the state treasury and the revenue
1-51 deposited to the credit of the funds are exempt from Section 2 of
1-52 this Act, if created by an Act of the 76th Legislature, Regular
1-53 Session, 1999, that becomes law:
1-54 (1) the permanent fund for tobacco education and
1-55 enforcement created by House Bill No. 1676;
1-56 (2) the permanent fund for children and public health
1-57 created by House Bill No. 1676;
1-58 (3) the permanent fund for emergency medical services
1-59 and trauma care created by House Bill No. 1676;
1-60 (4) the permanent fund for rural health facility
1-61 capital improvement created by House Bill No. 1676;
1-62 (5) the permanent health fund for higher education
1-63 created by House Bill No. 1945;
1-64 (6) each permanent endowment fund created for the
2-1 benefit of an institution of higher education by House Bill No.
2-2 1945;
2-3 (7) the permanent fund for higher education nursing
2-4 and allied health programs created by House Bill No. 1945; and
2-5 (8) the low-level radioactive waste perpetual care
2-6 fund created by House Bill No. 1910.
2-7 SECTION 6. FEDERAL FUNDS. Section 2 of this Act does not
2-8 apply to funds created pursuant to an Act of the 76th Legislature,
2-9 Regular Session, 1999, for which separate accounting is required by
2-10 federal law, except that the funds shall be deposited in accounts
2-11 in the general revenue fund unless otherwise required by federal
2-12 law.
2-13 SECTION 7. TRUST FUNDS. Section 2 of this Act does not
2-14 apply to trust funds or dedicated revenue deposited to trust funds
2-15 created under an Act of the 76th Legislature, Regular Session,
2-16 1999, except that the trust funds shall be held in the state
2-17 treasury, with the comptroller in trust, or outside the state
2-18 treasury with the comptroller's approval.
2-19 SECTION 8. BOND FUNDS. Section 2 of this Act does not apply
2-20 to bond funds and pledged funds created or affected by an Act of
2-21 the 76th Legislature, Regular Session, 1999, except that the funds
2-22 shall be held in the state treasury, with the comptroller in trust,
2-23 or outside the state treasury with the comptroller's approval.
2-24 SECTION 9. CONSTITUTIONAL FUNDS. Section 2 of this Act does
2-25 not apply to funds or accounts that would be created or re-created
2-26 in the Texas Constitution or revenue that would be dedicated or
2-27 rededicated by the Texas Constitution under constitutional
2-28 amendments proposed by the 76th Legislature, Regular Session, 1999,
2-29 or to dedicated revenue deposited to funds or accounts that would
2-30 be so created or re-created.
2-31 SECTION 10. COURT COSTS. Effective August 30, 1999, revenue
2-32 consisting of court costs authorized by an Act of the 76th
2-33 Legislature, Regular Session, 1999, that becomes law are exempt
2-34 from Section 2 of this Act.
2-35 SECTION 11. LICENSE PLATE FEES. Effective August 30, 1999,
2-36 revenue consisting of fees collected from the sale of motor vehicle
2-37 license plates that are authorized by an Act of the 76th
2-38 Legislature, Regular Session, 1999, that becomes law are exempt
2-39 from Section 2 of this Act and Section 403.095, Government Code.
2-40 SECTION 12. AMENDMENT. Effective September 1, 1999, Section
2-41 403.095, Government Code, is amended to read as follows:
2-42 Sec. 403.095. USE OF DEDICATED REVENUE. (a) Revenue that
2-43 has been set aside by law for a particular purpose or entity is
2-44 available for that purpose or entity to the extent money is
2-45 appropriated for that purpose or entity. Expenditures made in
2-46 furtherance of the dedicated purpose or entity shall be made from
2-47 money received from the dedicated revenue source to the extent
2-48 those funds are appropriated.
2-49 (b) Notwithstanding any law dedicating or setting aside
2-50 revenue for a particular purpose or entity, dedicated revenues
2-51 that, on August 31, 2001, are estimated to [1999,] exceed the
2-52 amount appropriated by the General Appropriations Act or other laws
2-53 enacted by the 76th Legislature are available for general
2-54 governmental purposes and are considered available for the purpose
2-55 of certification under Section 403.121.
2-56 (c) The comptroller shall develop accounting and revenue
2-57 estimating procedures so that each dedicated account maintained in
2-58 the general revenue fund can be separately identified as to
2-59 balances of cash and other assets and the amounts of revenues and
2-60 expenditures and appropriations for each fiscal year.
2-61 (d) Following certification of the General Appropriations
2-62 Act and other appropriations measures enacted by the 76th
2-63 Legislature, the comptroller shall reduce each dedicated account as
2-64 directed by the legislature by an [the] amount that may not exceed
2-65 the amount by which estimated revenues and unobligated balances
2-66 exceed appropriations. The reductions may be made in the amounts
2-67 and at the times necessary for [so that] cash flow considerations
2-68 to allow all the dedicated accounts to maintain adequate cash
2-69 balances to transact routine business. The legislature may
3-1 authorize, in the General Appropriations Act, the temporary delay
3-2 of the excess balance reduction required [for accounts] under this
3-3 subsection [that exceed the amount appropriated for the dedicated
3-4 purposes]. This subsection does not apply to revenues in:
3-5 (1) funds outside the treasury;
3-6 (2) trust funds, which for purposes of this section
3-7 include funds that may or are required to be used in whole or in
3-8 part for the acquisition, development, construction, or maintenance
3-9 of state and local government infrastructures, recreational
3-10 facilities, or natural resource conservation facilities;
3-11 (3) funds created by the constitution or a court; or
3-12 (4) funds for which separate accounting is required by
3-13 federal law.
3-14 (e) This section [(c) The availability of revenues for
3-15 general governmental purposes conferred by Subsection (b)] expires
3-16 on September 1, 2001 [1999].
3-17 SECTION 13. REPEALER. Section 403.096, Government Code, is
3-18 repealed.
3-19 SECTION 14. EFFECT OF ACT. This Act prevails over any other
3-20 Act of the 76th Legislature, Regular Session, 1999, regardless of
3-21 the relative dates of enactment, that purports to create or
3-22 re-create a special fund or account in the state treasury or to
3-23 dedicate or rededicate revenue to a particular purpose, including
3-24 any fund, account, or revenue dedication abolished under former
3-25 Section 403.094, Government Code. Revenues that, under the terms
3-26 of another Act of the 76th Legislature, Regular Session, 1999,
3-27 would be deposited to the credit of a special account or fund shall
3-28 be deposited to the credit of the unobligated portion of the
3-29 general revenue fund, unless the fund, account, or dedication is
3-30 exempted under this Act.
3-31 SECTION 15. EMERGENCY. The importance of this legislation
3-32 and the crowded condition of the calendars in both houses create an
3-33 emergency and an imperative public necessity that the
3-34 constitutional rule requiring bills to be read on three several
3-35 days in each house be suspended, and this rule is hereby suspended,
3-36 and that this Act take effect and be in force from and after its
3-37 passage, and it is so enacted.
3-38 * * * * *