Sec. 22.005. FUNDS

(a) The children's assistance fund and the medical assistance fund are separate accounts in the general revenue fund. Money in the separate accounts may be expended only for the purposes for which the accounts were created or as otherwise provided by law.

(b) The comptroller shall maintain a department of human services administration operating fund and a department of human services assistance operating fund as funds in the state treasury.

(c) On authorization by the department, the comptroller may transfer funds appropriated for the operation of the department, current revenues, and balances on hand into the department of human services administration operating fund or the department of human services assistance operating fund. On authorization by the department, the comptroller shall transfer designated funds between the two operating funds.

Text of subsection as amended by Acts 2011, 82nd Leg., R.S., Ch. 1083, Sec. 16

(d) With the approval of the comptroller, the department shall establish an internal accounting system, and the department's expenditures shall be allocated to the various funds according to the system. At the end of each fiscal biennium the department shall return the amount of the unencumbered balances in each of the department's operating funds that belongs to the children's assistance fund and the medical assistance fund to the appropriate special fund.

Text of subsection as amended by Acts 2011, 82nd Leg., R.S., Ch. 1050, Sec. 14

(d) With the approval of the comptroller, the department shall establish an internal accounting system, and the department's expenditures shall be allocated to the various funds according to the system.

(e) If the department determines that a transfer among appropriated state funds is needed to match federal medical assistance funds, the department may authorize the comptroller in writing to transfer funds allocated to the children's assistance fund into the medical assistance fund, and the department may use the transferred funds to provide medical assistance to the greatest extent possible within the limits of state and federal law.

(f) The comptroller is the designated custodian of all funds administered by the department and received by the state from the federal government or any other source for the purpose of implementing the provisions of the Social Security Act. The comptroller may receive the funds, pay them into the proper fund or account of the general fund of the state treasury, provide for the proper custody of the funds, and make disbursements of the funds on the order of the department and on warrant of the comptroller.

Text of subsection as amended by Acts 2011, 82nd Leg., R.S., Ch. 1083 , Sec. 16 (d) With the approval of the comptroller, the department shall establish an internal accounting system, and the department's expenditures shall be allocated to the various funds according to the system. At the end of each fiscal biennium the department shall return the amount of the unencumbered balances in each of the department's operating funds that belongs to the children's assistance fund and the medical assistance fund to the appropriate special fund. Text of subsection as amended by Acts 2011, 82nd Leg., R.S., Ch. 1050 , Sec. 14 (d) With the approval of the comptroller, the department shall establish an internal accounting system, and the department's expenditures shall be allocated to the various funds according to the system. (e) If the department determines that a transfer among appropriated state funds is needed to match federal medical assistance funds, the department may authorize the comptroller in writing to transfer funds allocated to the children's assistance fund into the medical assistance fund, and the department may use the transferred funds to provide medical assistance to the greatest extent possible within the limits of state and federal law. (f) The comptroller is the designated custodian of all funds administered by the department and received by the state from the federal government or any other source for the purpose of implementing the provisions of the Social Security Act. The comptroller may receive the funds, pay them into the proper fund or account of the general fund of the state treasury, provide for the proper custody of the funds, and make disbursements of the funds on the order of the department and on warrant of the comptroller. Acts 1979, 66th Leg., p. 2341, ch. 842, art. 1, Sec. 1, eff. Sept. 1, 1979. Amended by Acts 1985, 69th Leg., ch. 264, Sec. 10, eff. Aug. 26, 1985; Acts 1987, 70th Leg., ch. 1052, Sec. 1.09, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 599, Sec. 14, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 8.137, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 9.01, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1050 , Sec. 14, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1083 , Sec. 16, eff. June 17, 2011.