84(R) - 2015
Proposing a constitutional amendment to prohibit using revenues, other money, or account or fund balances dedicated by law for nondedicated general governmental purposes or for certification of appropriations for nondedicated purposes or entities.
A fiscal note dated April 21, 2015 anticipates no fiscal implication to the State through fiscal year 2017 other than the cost of publication of $118,681.
It adds that the resolution would limit the treatment and use of balances in General Revenue-Dedicated accounts with respect to appropriations and certification of the budget; the fiscal implication of the resolution would depend on future actions of the Legislature and cannot be determined at this time.
House Joint Resolution 111 would amend the Texas Constitution to prohibit using revenues, other money, or account or fund balances dedicated bu law for nondedicated general governmental purposes or for certification of appropriations for nondedicated purposes or entities.
Starting on January 1, 2016 and applying to the biennial estimate of anticipated revenue for all or part of a state fiscal year beginning on or after September 1, 2016, the Comptroller may not consider any revenue, money, or account or fund balance that has been dedicated by law to a purpose or entity available for appropriations for any other purpose or entity.
Starting on January 1, 2023, and applying to only to certifications of appropriations authorized for all or part of a state fiscal year beginning on or after September 1, 2023, the Comptroller may not consider any revenue, money, or account or fund balance that has been dedicated by law to a purpose or entity, as available for the purpose of certifying that the amount of appropriations for any other purpose or entity is within the amount estimated to be available in the affected funds. Only the repeal of a dedication would allow the Legislature to use money dedicated to a specific account or fund and not yet appropriated for general governmental purposes or certification.
Starting on September 1, 2023, and applying only to appropriations authorized for all or part of, or expenditures during, a state fiscal year beginning on or after that date, revenues and money that are dedicated at the time of the collection to particular purposes or entities may not be appropriated or expended for other purposes or entities than those to which the money was dedicated, unless the dedication is repealed.
If passed, House Joint Resolution 111 and its constitutional amendment would have to be approved by voters at an election to be held November 3, 2015.
It is identical to SJR 33.
Vote Recommendation Notes
House Joint Resolution 111 would prevent revenues and money dedicated to certain purposes, entities, accounts or funds, included revenues or money not yet spent, to be diverted for other uses. If revenues or money dedicated by law to some purposes remained unspent, they could be returned to taxpayers instead of being spent for a purpose that they were not supposed to be spent for.
House Joint Resolution 111 would bring more transparency to taxpayers and keep state government accountable, requiring that taxes levied and revenues received for a certain purpose be spent only for that purpose. We support House Joint Resolution 111.