Cross References
Establishing new accounts annually, see §40-89.
Special and revolving fund reviews, see §§23-11 and 23-12.
§37-52.3 Criteria for the establishment and continuance of special funds. Special funds shall be established only pursuant to an act of the legislature. The legislature, in establishing or reviewing a special fund to determine whether it should be continued, shall ensure that the special fund:
(1) Serves a need, as demonstrated by:
(A) The purpose of the program to be supported by the fund;
(B) The scope of the program, including financial information on fees to be charged, sources of projected revenue, and costs; and
(C) An explanation of why the program cannot be implemented successfully under the general fund appropriation process;
(2) Reflects a clear nexus between the benefits sought and charges made upon the program users or beneficiaries or a clear link between the program and the sources of revenue, as opposed to serving primarily as a means to provide the program or users with an automatic means of support that is removed from the normal budget and appropriation process;
(3) Provides an appropriate means of financing for the program or activity that is used only when essential to the successful operation of the program or activity; and
(4) Demonstrates the capacity to be financially self-sustaining. [L 2002, c 178, pt of §2; am L 2013, c 130, §4]
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