2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter F. Management of Funds in Treasury › Section 403.095. Use of Dedicated Revenue

Sec. 403.095.  USE OF DEDICATED REVENUE.  (a)  Revenue that has been set aside by law for a particular purpose or entity is available for that purpose or entity to the extent money is appropriated for that purpose or entity.  Expenditures made in furtherance of the dedicated purpose or entity shall be made from money received from the dedicated revenue source to the extent those funds are appropriated.
(b)  Notwithstanding any law dedicating or setting aside revenue for a particular purpose or entity, dedicated revenues that on August 31, 2025, are estimated to exceed the amount appropriated by the General Appropriations Act or other laws enacted by the 88th Legislature are available for general governmental purposes and are considered available for the purpose of certification under Section 403.121.
(c)  The comptroller shall develop accounting and revenue estimating procedures so that each dedicated account maintained in the general revenue fund can be separately identified as to balances of cash and other assets and the amounts of revenues and expenditures and appropriations for each fiscal year.
(d)  Following certification of the General Appropriations Act and other appropriations measures enacted by the 88th Legislature, the comptroller shall reduce each dedicated account as directed by the legislature by an amount that may not exceed the amount by which estimated revenues and unobligated balances exceed appropriations. The reductions may be made in the amounts and at the times necessary for cash flow considerations to allow all the dedicated accounts to maintain adequate cash balances to transact routine business. The legislature may authorize, in the General Appropriations Act, the temporary delay of the excess balance reduction required under this subsection. This subsection does not apply to revenues or balances in:
(1)  funds outside the treasury;
(2)  trust funds, which for purposes of this section include funds that may or are required to be used in whole or in part for the acquisition, development, construction, or maintenance of state and local government infrastructures, recreational facilities, or natural resource conservation facilities;
(3)  funds created by the constitution or a court; or
(4)  funds for which separate accounting is required by federal law.
(e)  Repealed by Acts 2017, 85th Leg., R.S., Ch. 710 (H.B. 3849), Sec. 15, eff. June 12, 2017.
(f)  This section expires September 1, 2025.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 11.04, eff. Aug. 22, 1991.  Amended by Acts 1995, 74th Leg., ch. 1058, Sec. 18, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1123, Sec. 13, eff. June 19, 1997;  Acts 1999, 76th Leg., ch. 1045, Sec. 14, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1466, Sec. 17, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1296, Sec. 32, eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 1358 (S.B. 1605), Sec. 13, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch. 1418 (H.B. 3107), Sec. 15, eff. September 1, 2007.
Acts 2009, 81st Leg., R.S., Ch. 1051 (H.B. 4583), Sec. 11, eff. September 1, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 1348 (S.B. 1588), Sec. 17, eff. June 17, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 839 (H.B. 6), Sec. 15, eff. September 1, 2013.
Acts 2015, 84th Leg., R.S., Ch. 987 (H.B. 6), Sec. 21, eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 710 (H.B. 3849), Sec. 9, eff. September 1, 2017.
Acts 2017, 85th Leg., R.S., Ch. 710 (H.B. 3849), Sec. 15, eff. June 12, 2017.
Acts 2019, 86th Leg., R.S., Ch. 1173 (H.B. 3317), Sec. 14, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 829 (H.B. 2896), Sec. 13, eff. September 1, 2021.
Acts 2023, 88th Leg., R.S., Ch. 858 (H.B. 3461), Sec. 12, eff. September 1, 2023.