For the purpose of this analysis, it is assumed that TWDB's costs associated with implementing the provisions of the bill would be paid from the TWF and that the constitutional amendment proposed by the 89th Legislature, Regular Session, 2025, (SJR 66, as introduced) providing for the dedication of certain sales and use tax revenue and insurance premium tax revenue to the TWF would be approved by the voters resulting in a deposit of $1,000,000,000 beginning in fiscal year 2028 with a similar amount being deposited each subsequent fiscal year through fiscal year 2043.
This analysis also assumes that: (1) the Legislature would not adopt a resolution authorized in SJR 66, as introduced, that would be approved by a two-thirds majority, to direct the Comptroller to reduce the amount deposited to the TWF; (2) that that up to two percent of the amount deposited to the credit of the TWF would be used for agency administrative expenses including OWSCC-related expenses as required by the bill; (3) that $20,000,000 million would be available to cover any eligible TWF administrative expenses estimated in fiscal years 2026 and 2027 from the $1,000,000,000 deposited in fiscal year 2024, capitalizing the TWF based on the 2026-27 Biennial Revenue Estimate anticipating an ending fund balance of $768.6 million in the TWF at the end of fiscal year 2025; and (4) that any additional deposits from legislative appropriations to the TWF in the 2026-27 biennium, should they occur, would also include two percent of the amount deposited for administrative costs.
Based on information provided by TWDB, it is assumed that 14.0 Full-Time Equivalent (FTE) positions and associated costs totaling $2,628,931 in fiscal year 2026 and $1,911,331 in fiscal year 2027 would be needed to administer to implement the provisions of Articles I-III of the bill. According to TWDB, the creation of the OWSCC would require 12.0 FTEs to implement this provision in the bill. The additional 2.0 FTEs would assist with providing support in production of reports required from revising the advisory council and the reporting requirement. FTEs would include: a Manager V, Administrative Assistant III, Engineering Specialist II, Data Analyst II, two Engineer V, Program Specialist V, Loan Specialist III, Contract Specialist IV, Planner IV, Geographic Information Specialist IV, Attorney III, Accountant III, and an Information Technology Business Analyst III.
Salary and wage costs for the 14.0 FTEs totals $1,419,027 per fiscal year from 2026 to 2030. Benefit costs total $424,572 per fiscal year from 2026 to 2030. Other administrative and staff costs totals $1,209,904 in fiscal year 2026, $492,304 from fiscal years 2027 to 2029, and $534,304 in fiscal year 2030. This includes initial capital costs for licenses, furniture, equipment, and professional services related to the OWSCC in fiscal year 2026.
Based on information provided by TWDB, it is assumed that 100.0 FTE positions and associated costs, including enhancements to existing technical systems would be needed to administer funding resulting from the new TWF revenue dedications beginning in fiscal year 2028. The revenue dedications to TWF from SJR 66 (or similar legislation), if enacted and approved by the voters, would not take effect until fiscal year 2028. Therefore, these FTEs and associated costs are reflected beginning in fiscal year 2028 through 2030. According to information provided by the TWDB, the FTEs would include: four Accountant III, two Accountant V, two Administrative Assistant V, two Attorney I, four Attorney III, two Budget Analyst III, two Information Technology Business Analyst III, six Contract Specialist III, four Data Analyst III, two Engineer III, four Engineer IV, two Executive Assistant II, four Financial Analyst I, four Financial Analyst III, two Human Resources Specialist II, four Human Resources Specialist III, four Hydrologist III, twelve Information Technology Support Specialist III, two Loan Specialist II, two Management Analyst III, two Manager V, two Program Specialist II, two Program Specialist III, four Program Specialist IV, six Program Specialist V, two Program Specialist VI, six Project Manager III, four Project Manager IV, and two Training and Development Specialist V.
Salary and wage costs for the 100.0 FTEs totals $9,181,932 per fiscal year from 2028 to 2030. Benefit costs total $2,747,234 per fiscal year from 2028 to 2030. Other administrative and staff costs totals $1,323,800 in fiscal year 2028 and $483,800 in fiscal years 2029 through 2030, which includes initial capital costs for licenses, furniture, and equipment.
The analysis assumes the TWF Advisory Committee would add the Executive Director or a designee of the Texas Division of Emergency Management (TDEM) as a board member. Based on information provided by TDEM and the Texas A&M University System, it is assumed that any costs associated with the bill related to the new TWF Advisory Committee provisions could be absorbed using existing resources.
This analysis assumes the Texas Department of Transportation (TxDOT) would coordinate with the new OWSCC to advise and assist the office, and likely select designees to serve on advisory committees. Based on information provided by TxDOT, it is assumed that any costs associated with the bill related to OWSCC provisions could be absorbed using existing resources.