Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue
Issued: June 26, 2007
Updated: July 16, 2021 – View Changes
Details
Contacts
For questions, please contact Samuel Miller at samuel.miller@cpa.texas.gov or (512) 936-5870 or your designated appropriation control officer.
Overview
Applicable to
State agencies and four-year institutions of higher education.
Summary
House Bill 2896, 87th Legislature, Regular Session, limits the number of new General Revenue (GR) accounts, special funds and dedications of revenue.
Unless specifically exempted by HB 2896, funds or accounts created or recreated and revenues dedicated or rededicated by the Legislature during the regular session are abolished and will not become effective Sept. 1, 2021. See Section 2 of HB 2896.
HB 2896 became effective June 16, 2021, and supersedes any other legislation that authorized or created a special fund or account, or dedicated or rededicated revenue for a particular purpose. Funds, accounts and revenue dedications approved by the 87th Legislature, Regular Session, but abolished by HB 2896, will not become effective.
Exemptions
HB 2896 does not apply to:
- Institutions of higher education, as defined by Education Code, Section 61.003.
- Statutory dedications, funds or accounts enacted before the 87th Legislature convened, or designed to comply with constitutional or federal requirements.
- Dedications, funds or accounts previously exempted from former Texas Government Code, Section 403.094(h), increases in fees or other revenue covered under Section 3 or newly authorized use of or name change to a dedicated fund, account or revenue covered under Section 8 of HB 2896.
In addition, funds and accounts created by approval of a constitutional amendment, pledged for payment of a bond, requiring separate accounting by federal law, dedicating revenue from license plates or established in trust are exempted.
See Funds, Accounts and Revenue Dedications Exempted by the 87th Legislature for a list of funds, accounts and revenue dedications that were exempted and will be created.
Procedure for agencies
Revenues not exempted that otherwise would have been deposited to a special fund or account authorized by the 87th Legislature should be deposited to unappropriated GR (0001). If your agency received an appropriation of newly dedicated revenue or from a new fund or account in the General Appropriations Act, but the dedication, fund or account was abolished, the appropriation will be established in GR (0001).
Conversely, if your agency received an appropriation of revenue in GR (0001) that was dedicated to a new fund or account by the funds consolidation bill, the appropriation will be established in the new fund or account.
Per section 13 of HB 2896, the Legislature can reduce the amount of revenues exceeding appropriations in a dedicated account to be made available for general governmental purposes on Aug. 31, 2021. Section 13 amends Texas Government Code, Section 403.095 (b), (d) and (f) and becomes effective Sept. 1, 2021.
Funds, Accounts and Revenue Dedications Exempted by the 87th Legislature
The following funds, accounts and revenue dedications were exempted in HB 2896 and will be created:
| Administering Agency | HB 2896 Section |
Related Bill | Effective Date | Fund or Account Name and Number/Revenue Information |
|---|---|---|---|---|
| 304 Comptroller of Public Accounts | 9 | HB 5 | 6/15/2021 | New GR Account Broadband Development |
| 529 Health and Human Services Commission | 5 | HB 18 | 9/1/2021 | Prescription Drug Savings Trust outside of the state’s treasury |
| 902 Comptroller of Public Accounts, 300 Office of the Governor | 11 | HB 1256 | 9/1/2021 | Dedicates 1% of mixed beverage gross receipts and mixed beverage sales taxes to GR Account 5184 - Specialty Court |
| 781 Higher Education Coordinating Board | 9 | HB 1259 | 9/1/2021 | New GR Account Rural Veterinary Incentive |
| 455 Railroad Commission | 11 | HB 1284 | 6/9/2021 | Dedicates administrative and civil penalties for violations related to injection wells to Fund 0827 - Anthropogenic Carbon Dioxide Storage Trust |
| 304 Comptroller of Public Accounts | 10 | HB 1505 | 9/1/2021 | New Broadband Pole Replacement Fund |
| 452 Department of Licensing and Regulation | 9 | HB 1560 | 9/1/2021 | New GR Account Barbering and Cosmetology School Tuition Protection |
| 809 Preservation Board | 5 | HB 1677 | 9/1/2021 | New dedication of donation revenue to 0879 Capitol Local Trust for a Texas police service animals monument |
| 902 Comptroller of Public Accounts, 405 Department of Public Safety | 11 | HB 1900 | 9/1/2021 | Dedication in GR, to the Department of Public Safety, of sales tax due a defunding municipality |
| 580 Water Development Board | 11 | HB 1904 | 9/1/2021 | Permits deposit of non-constitutional revenue from Fund 0302 Water Infrastructure to constitutional Fund 0371 Water Development Fund II |
| 477 Commission on State Emergency Communications | 4 | HB 2911 | 9/1/2021 | New Next Generation 9-1-1 Service Fund |
| 902 Comptroller of Public Accounts | 11 | HB 3514 | 9/1/2021 | Dedicates new insurance penalty to GR Account 5111 - Designated Trauma Facility and EMS, and to Motor Vehicle Crime Prevention Authority, Agency 368 |
| 551 Department of Agriculture | 9 | HB 3959 | 6/8/2021 | New GR Account Texas Youth Livestock Show |
| 313 Department of Information Resources | 10 | HB 4018 | 6/18/2021 | New Technology Improvement and Modernization |
| 608 Department of Motor Vehicles | 14 | HB 4080 | 9/1/2021 | New Autism Awareness license plates deposited to Fund 0802 - License Plate Trust |
| 902 Comptroller of Public Accounts, 582 Commission on Environmental Quality, 601 Department of Transportation | 11 | HB 4472 | 9/1/2021 | Changes deposit of certain motor vehicle title fees from Fund 0365 - Mobility to the Texas Emission Reduction Plan Trust outside the treasury and reimburses Fund 0365 from Fund 0006 - State Highway. Dedicates up to 35% of the revenue and all of the unencumbered balance from the TERP Trust to Fund 0006 |
| 902 Comptroller of Public Accounts, 211 Court of Criminal Appeals, 212 Office of Court Administration | 11 | SB 41 | 1/1/2022 | Dedicates new civil court fees to GR Account 5157 - Statewide Electronic Filing System and GR Account 0540 - Judicial and Court Personnel Training |
| 902 Comptroller of Public Accounts | 11 | SB 181 | 9/1/2021 | Dedicates new fine for prevention of driver’s license suspension related to certain drug charges to Fund 0365 - Mobility |
| 300 Office of the Governor | 9 | SB 609 | 9/1/2021 | New GR Account Texas Music Incubator |
| 601 Department of Transportation | 11 | SB 633 | 9/1/2021 | Dedicates donations for the Davis Mountains Scenic Loop Highway marker to Fund 0006 - State Highway |
| 300 Office of the Governor | 10 | SB 678 | 9/1/2021 | New Small Business Disaster Recovery Revolving Trust held at the Safekeeping Trust Company |
| 582 Commission on Environmental Quality | 9 | SB 900 | 9/1/2021 | New GR Account Performance Standards for Safety at Storage Vessels Program |
| 608 Department of Motor Vehicles | 14 | SB 1123 | 9/1/2021 | New Family First license plates deposited to Fund 0802 - License Plate Trust |
| 529 Health and Human Services Commission | 9 | SB 1137 | 9/1/2021 | New GR Account Hospital Price Disclosure Administrative Penalty |
| 300 Office of the Governor | 9, 10 | SB 1465, HB 3271 | 6/18/2021 | New GR Account Micro-Business Disaster Recovery and new Texas Small and Rural Community Success Fund outside of the state’s treasury |
| 902 Comptroller of Public Accounts, 930 Texas Treasury Safekeeping Trust Company | 5, 9, 10 | SB 1827 | 6/16/2021 | New GR Account Opioid Abatement and new Opioid Abatement Trust outside of the state’s treasury |
| 529 Health and Human Services Commission | 11 | SB 2038 | 9/1/2021 | New dedication of administrative penalty on freestanding medical facilities to the Freestanding Emergency Medical Care Facility Licensing Fund 0373 |
Items NOT Exempted
Unless specifically exempted by HB 2896, funds or accounts created or recreated and revenues dedicated or rededicated by the Legislature during the regular session are abolished. The following were not exempted in HB 2896, will not be created, and any revenue will be deposited to undedicated GR (0001):
- HB 1033 – New dedicated administrative fee and penalties
- HB 2633 – GR Account Trafficked Persons
- HB 3271 – GR Account Capital Access
- SB 248 – New dedicated permit and application fees
- SB 770 – Self Sufficiency Fund
| Date | Updates |
|---|---|
| 07/16/2021 | Updated to reflect changes by the 87th Legislature |
| 07/19/2019 | Updated to reflect changes by the 86th Legislature |
| 07/21/2017 | Updated to reflect changes by the 85th Legislature |