Honorable John Zerwas, Chair, House Committee on Appropriations
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
HB1831 by Bernal (Relating to the Alamo complex account; making an appropriation.), As Introduced
Estimated Two-year Net Impact to General Revenue Related Funds for HB1831, As Introduced: a positive impact of $106,148 through the biennium ending August 31, 2019.
However, there will be a ($2.8 million) cost to General Revenue-Dedicated account 5152 due to the appropriation.
Fiscal Year
Appropriation out of Alamo Complex 5152
2018
$2,801,000
2019
$0
Fiscal Year
Probable Net Positive/(Negative) Impact to General Revenue Related Funds
2018
$0
2019
$0
Fiscal Year
Probable Net Positive/(Negative) Impact to General Revenue Related Funds
2018
$53,074
2019
$53,074
2020
$53,074
2021
$53,074
2022
$53,074
Fiscal Year
Probable Savings/(Cost) from General Revenue Fund 1
Probable (Cost) from Alamo Complex 5152
Probable Revenue Gain/(Loss) from Alamo Complex 5152
Probable Revenue Gain/(Loss) from New Fund outside Treasury
2018
$53,074
($2,801,000)
($3,654,000)
$6,455,000
2019
$53,074
$0
($3,758,000)
$3,758,000
2020
$53,074
$0
($3,758,000)
$3,758,000
2021
$53,074
$0
($3,758,000)
$3,758,000
2022
$53,074
$0
($3,758,000)
$3,758,000
Fiscal Year
Change in Number of State Employees from FY 2017
2018
(1.5)
2019
(1.5)
2020
(1.5)
2021
(1.5)
2022
(1.5)
Fiscal Analysis
The bill would amend the Government Code and the Natural Resources Code to recreate the General Land Office's (GLO) General Revenue-Dedicated Account 5152 (GR-D 5152) Alamo Complex as an account outside the treasury. The bill would require GLO to administer the account. The bill would appropriate the unencumbered balance of GR-D 5152 to the Comptroller for the purpose of depositing those funds to the account outside the treasury.
The bill would take effect September 1, 2017.
This legislation would do one or more of the following: create or recreate a dedicated account in the General Revenue Fund, create or recreate a special or trust fund either with or outside of the Treasury, or create a dedicated revenue source. The fund, account, or revenue dedication included in this bill would be subject to funds consolidation review by the current Legislature.
Methodology
GLO currently employs 0.5 FTEs for financial management of GR-D 5152 which would no longer be needed upon the account being transferred outside of the treasury. Salary and benefits for the 0.5 FTE is $53,074, which would be realized as a savings to General Revenue. GLO also pays 1.0 FTE from GR-D 5152 funds who would no longer be counted toward the agency's FTE cap if the account were moved outside of the treasury.
GLO has an estimated appropriation authority for GR-D 5152 in fiscal year 2017. For the purpose of this analysis, a savings of $5,360,748 from GR-D 5152 is assumed in each fiscal year through 2022 based on anticipated expenditure information reported by GLO in its Legislative Appropriations Request for fiscal year 2017.
The appropriation of $2,801,000 in 2018 from GR-D 5152 reflects the account's unencumbered balance that is anticipated to be available at the beginning of fiscal year 2018 based on the Comptroller's 2018-19 Biennial Revenue Estimate (BRE), which would be transferred outside the treasury. The revenue loss to GR-D 5152 and the revenue gain to the fund outside the treasury that are reflected in the table above are also based on the Comptroller's 2018-19 BRE.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies:
304 Comptroller of Public Accounts, 305 General Land Office and Veterans' Land Board