In addition to the state general fund, which may be expended for any lawful purpose, the state maintains several hundred accounts dedicated to particular statutory purposes. These accounts generally fall into one of the three following categories:

• accounts located in the state treasury, which require appropriation by the Legislature;
• accounts held in the custody of the state treasurer, which may or may not require legislative appropriation; and
• accounts located in state agencies and institutions of higher education, known as local accounts, which may require approval by the Office of Financial Management (OFM).

Accounts are generally created in policy bills for the purpose of dedicating moneys in the account for the policy purposes of the bill.  Accounts are also created in omnibus appropriation bills to dedicate funding for specific purposes and appropriations.

Expenditures from dedicated accounts are limited to the purposes defined in law, and therefore, legislative action is required to temporarily or permanently expand or further restrict the purposes of a dedicated account. Expenditures from accounts which do not require legislative appropriation must be authorized by an official designated in the statute creating the account. 

Accounts Repealed.  The following accounts are repealed and residual amounts, if any, in the eliminated accounts are transferred as follows:

• Independent Youth Housing Account;
• Hospital Infection Control Grant Account;
• Climate Resiliency Account;
• Criminal Justice Training Commission Firing Range Maintenance Account;
• COVID-19 Unemployment Account;
• Institutional Impact Account;
• Hydraulic Project Approval Account; and
• Unemployment Insurance Relief Account.

Residual balances in the Criminal Justice Training Commission Firing Range Maintenance Account and the Institutional Impact Account are transferred to the state general fund.  The remaining accounts have no balance.

Abandoned Recreational Vehicle Disposal Account.  Up to 15 percent of the expenditures from the Abandoned Recreational Vehicle Disposal Account may continue to be used for administrative expenses after December 31, 2025, when that current permission expired.

Salary/Insurance Contribution Increase Revolving Fund.  Beginning July 1, 2026, all revenues and receipts in the Salary/Insurance Contribution Increase Revolving Fund must be deposited into the state general fund and OFM may not make expenditures or transfers from the account.