Bill
Public Education Base Budget Amendments
- Number
- H.B. 1 First Substitute (2016GS)
- Sponsor
- Rep. Eliason, S.
- Final action
- Governor Signed 2/16/2016
- Outcome
- Became law — signed by Gov. Gary R. Herbert
Summary
This bill modifies the guarantee for the voted local levy and board local levy programs, supplements or reduces appropriations previously appropriated for the support and operation of public education for the fiscal year beginning July 1, 2015, and ending June 30, 2016, and appropriates funds for the support and operation of public education for the fiscal year beginning July 1, 2016, and ending June 30, 2017.
What it does
- This bill:
- provides appropriations for the support and operation of school districts, charter schools, and state education agencies;
- sets the value of the weighted pupil unit (WPU) initially at the same WPU value set for the 2016 fiscal year:
- $2,837 for the special education and career and technology add-on programs; and
- $3,092 for all other programs;
- sets the estimated minimum basic tax rate at .001695 for fiscal year 2017;
- modifies the guarantee for the voted local levy and board local levy programs;
- provides appropriations for other purposes as described; and
- provides intent language.
Every vote on this bill
2/5/2016House/ circled
House 3rd Reading Calendar for House bills
Voice votenot eligible / no record2/8/2016House/ uncircled
House 3rd Reading Calendar for House bills
Voice votenot eligible / no record2/8/2016House/ substituted from # 0 to # 1
House 3rd Reading Calendar for House bills
Voice votenot eligible / no record2/8/2016House/ passed 3rd reading
Senate Secretary
74 0 1YEA2/9/2016Senate/ passed 2nd & 3rd readings/ suspension
Senate President
29 0 0not eligible / no recordBill text
enrolled version · official source
PUBLIC EDUCATION BASE BUDGET AMENDMENTS GENERAL SESSION STATE OF UTAH Chief Sponsor: Steve Eliason Senate Sponsor: Howard A. Stephenson LONG TITLE General Description: This bill modifies the guarantee for the voted local levy and board local levy programs, supplements or reduces appropriations previously appropriated for the support and operation of public education for the fiscal year beginning July 1, 2015, and ending June 30, 2016, and appropriates funds for the support and operation of public education for the fiscal year beginning July 1, 2016, and ending June 30, 2017. Highlighted Provisions: This bill: ▸ provides appropriations for the support and operation of school districts, charter schools, and state education agencies; ▸ sets the value of the weighted pupil unit (WPU) initially at the same WPU value set for the 2016 fiscal year: • $2,837 for the special education and career and technology add-on programs; and • $3,092 for all other programs; ▸ sets the estimated minimum basic tax rate at .001695 for fiscal year 2017; ▸ modifies the guarantee for the voted local levy and board local levy programs; ▸ provides appropriations for other purposes as described; and ▸ provides intent language. Money Appropriated in this Bill: This bill appropriates $500,000 in operating and capital budgets for fiscal year 2016, all of which is from the Education Fund. This bill appropriates $4,265,954,700 in operating and capital budgets for fiscal year 2017, including: ▸ $4,303,800 from the General Fund; ▸ $27,000,000 from the Uniform School Fund; ▸ $2,824,987,800 from the Education Fund; and ▸ $1,409,663,100 from various sources as detailed in this bill. This bill appropriates $3,609,600 in expendable funds and accounts for fiscal year 2017. This bill appropriates $78,000,000 in restricted fund and account transfers for fiscal year 2017, all of which is from the General Fund and the Education Fund. This bill appropriates $25,300 in fiduciary funds for fiscal year 2017. Other Special Clauses: This bill provides a special effective date. Utah Code Sections Affected: AMENDS: 53A-17a-133 , as last amended by Laws of Utah 2015, Chapter 287 53A-17a-135 , as last amended by Laws of Utah 2015, Chapters 7 and 287 and last amended by Coordination Clause, Laws of Utah 2015, Chapter 287 Uncodified Material Affected: ENACTS UNCODIFIED MATERIAL Be it enacted by the Legislature of the state of Utah: Section 1. Section 53A-17a-133 is amended to read: 53A-17a-133. State-supported voted local levy authorized -- Election requirements -- State guarantee -- Reconsideration of the program. (1) As used in this section, "voted and board local levy funding balance" means the difference between: (a) the amount appropriated for the voted and board local levy program in a fiscal year; and (b) the amount necessary to provide the state guarantee per weighted pupil unit as determined under this section and Section 53A-17a-164 in the same fiscal year. (2) An election to consider adoption or modification of a voted local levy is required if initiative petitions signed by 10% of the number of electors who voted at the last preceding general election are presented to the local school board or by action of the board. (3) (a) (i) To impose a voted local levy, a majority of the electors of a district voting at an election in the manner set forth in Subsections (9) and (10) must vote in favor of a special tax. (ii) The tax rate may not exceed .002 per dollar of taxable value. (b) Except as provided in Subsection (3)(c), in order to receive state support the first year, a district must receive voter approval no later than December 1 of the year prior to implementation. (c) Beginning on or after January 1, 2012, a school district may receive state support in accordance with Subsection (4) without complying with the requirements of Subsection (3)(b) if the local school board imposed a tax in accordance with this section during the taxable year beginning on January 1, 2011 , and ending on December 31, 2011. (4) (a) In addition to the revenue a school district collects from the imposition of a levy pursuant to this section, the state shall contribute an amount sufficient to guarantee [ $33.27 ] $35.55 per weighted pupil unit for each .0001 of the first .0016 per dollar of taxable value. (b) The same dollar amount guarantee per weighted pupil unit for the .0016 per dollar of taxable value under Subsection (4)(a) shall apply to the portion of the board local levy authorized in Section 53A-17a-164 , so that the guarantee shall apply up to a total of .002 per dollar of taxable value if a school district levies a tax rate under both programs. (c) (i) Beginning July 1, 2015, the [ $33.27 ] $35.55 guarantee under Subsections (4)(a) and (b) shall be indexed each year to the value of the weighted pupil unit for the grades 1 through 12 program by making the value of the guarantee equal to [ .011194 ] .011962 times the value of the prior year's weighted pupil unit for the grades 1 through 12 program. (ii) The guarantee shall increase by .0005 times the value of the prior year's weighted pupil unit for the grades 1 through 12 program for each succeeding year subject to the Legislature appropriating funds for an increase in the guarantee. (d) (i) The amount of state guarantee money to which a school district would otherwise be entitled to receive under this Subsection (4) may not be reduced for the sole reason that the district's levy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924 pursuant to changes in property valuation. (ii) Subsection (4)(d)(i) applies for a period of five years following any such change in the certified tax rate. (e) The guarantee provided under this section does not apply to the portion of a voted local levy rate that exceeds the voted local levy rate that was in effect for the previous fiscal year, unless an increase in the voted local levy rate was authorized in an election conducted on or after July 1 of the previous fiscal year and before December 2 of the previous fiscal year. (f) (i) If a voted and board local levy funding balance exists for the prior fiscal year, the State Board of Education shall: (A) use the voted and board local levy funding balance to increase the value of the state guarantee per weighted pupil unit described in Subsection (4)(c) in the current fiscal year; and (B) distribute the state contribution to the voted and board local levy programs to school districts based on the increased value of the state guarantee per weighted pupil unit described in Subsection (4)(f)(i)(A). (ii) The State Board of Education shall report action taken under this Subsection (4)(f) to the Office of [ the ] Legislative Fiscal Analyst and the Governor's Office of [ Planning ] Management and Budget. (5) (a) An election to modify an existing voted local levy is not a reconsideration of the existing authority unless the proposition submitted to the electors expressly so states. (b) A majority vote opposing a modification does not deprive the district of authority to continue the levy. (c) If adoption of a voted local levy is contingent upon an offset reducing other local school board levies, the board must allow the electors, in an election, to consider modifying or discontinuing the imposition of the levy prior to a subsequent increase in other levies that would increase the total local school board levy. (d) Nothing contained in this section terminates, without an election, the authority of a school district to continue imposing an existing voted local levy previously authorized by the voters as a voted leeway program. (6) Notwithstanding Section 59-2-919 , a school district may budget an increased amount of ad valorem property tax revenue derived from a voted local levy imposed under this section in addition to revenue from new growth as defined in Subsection 59-2-924 (4), without having to comply with the notice requirements of Section 59-2-919 , if: (a) the voted local levy is approved: (i) in accordance with Subsections (9) and (10) on or after January 1, 2003; and (ii) within the four-year period immediately preceding the year in which the school district seeks to budget an increased amount of ad valorem property tax revenue derived from the voted local levy; and (b) for a voted local levy approved or modified in accordance with this section on or after January 1, 2009, the school district complies with the requirements of Subsection (8). (7) Notwithstanding Section 59-2-919 , a school district may levy a tax rate under this section that exceeds the certified tax rate without having to comply with the notice requirements of Section 59-2-919 if: (a) the levy exceeds the certified tax rate as the result of a school district budgeting an increased amount of ad valorem property tax revenue derived from a voted local levy imposed under this section; (b) the voted local levy was approved: (i) in accordance with Subsections (9) and (10) on or after January 1, 2003; and (ii) within the four-year period immediately preceding the year in which the school district seeks to budget an increased amount of ad valorem property tax revenue derived from the voted local levy; and (c) for a voted local levy approved or modified in accordance with this section on or after January 1, 2009, the school district complies with requirements of Subsection (8). (8) For purposes of Subsection (6)(b) or (7)(c), the proposition submitted to the electors regarding the adoption or modification of a voted local levy shall contain the following statement: "A vote in favor of this tax means that (name of the school district) may increase revenue from this property tax without advertising the increase for the next five years." (9) (a) Before imposing a property tax levy pursuant to this section, a school district shall submit an opinion question to the school district's registered voters voting on the imposition of the tax rate so that each registered voter has the opportunity to express the registered voter's opinion on whether the tax rate should be imposed. (b) The election required by this Subsection (9) shall be held: (i) at a regular general election conducted in accordance with the procedures and requirements of Title 20A, Election Code, governing regular elections; (ii) at a municipal general election conducted in accordance with the procedures and requirements of Section 20A-1-202 ; or (iii) at a local special election conducted in accordance with the procedures and requirements of Section 20A-1-203 . (c) Notwithstanding the requirements of Subsections (9)(a) and (b), beginning on or after January 1, 2012, a school district may levy a tax rate in accordance with this section without complying with the requirements of Subsections (9)(a) and (b) if the school district imposed a tax in accordance with this section at any time during the taxable year beginning on January 1, 2011, and ending on December 31, 2011. (10) If a school district determines that a majority of the school district's registered voters voting on the imposition of the tax rate have voted in favor of the imposition of the tax rate in accordance with Subsection (9), the school district may impose the tax rate. Section 2. Section 53A-17a-135 is amended to read: 53A-17a-135. Minimum basic tax rate -- Certified revenue levy. (1) As used in this section, "basic levy increment rate" means a tax rate that will generate an amount of revenue equal to $75,000,000. (2) (a) In order to qualify for receipt of the state contribution toward the basic program and as its contribution toward its costs of the basic program, each school district shall impose a minimum basic tax rate per dollar of taxable value that generates [ $380,172,300 ] $392,266,800 in revenues statewide. (b) The preliminary estimate for the [ 2015-16 ] 2016-17 minimum basic tax rate is [ .001764 ] .001695 . (c) The State Tax Commission shall certify on or before June 22 the rate that generates [ $380,172,300 ] $392,266,800 in revenues statewide. (d) [ For the calendar year beginning on January 1, 2016, if ] If the minimum basic tax rate exceeds the certified revenue levy as defined in Section 53A-17a-103 , the state is subject to the notice requirements of Section 59-2-926 . (3) (a) The state shall contribute to each district toward the cost of the basic program in the district that portion which exceeds the proceeds of the difference between: (i) the minimum basic tax rate to be imposed under Subsection (2); and (ii) the basic levy increment rate. (b) In accordance with the state strategic plan for public education and to fulfill its responsibility for the development and implementation of that plan, the Legislature instructs the State Board of Education, the governor, and the Office of Legislative Fiscal Analyst in each of the coming five years to develop budgets that will fully fund student enrollment growth. (4) (a) If the difference described in Subsection (3)(a) equals or exceeds the cost of the basic program in a school district, no state contribution shall be made to the basic program. (b) The proceeds of the difference described in Subsection (3)(a) that exceed the cost of the basic program shall be paid into the Uniform School Fund as provided by law. (5) The State Board of Education shall: (a) deduct from state funds that a school district is authorized to receive under this chapter an amount equal to the proceeds generated within the school district by the basic levy increment rate; and (b) deposit the money described in Subsection (5)(a) into the Minimum Basic Growth Account created in Section 53A-17a-135.1 . Section 3. Operating and capital budgets -- FY 2016 appropriations for state education agencies, school districts, and charter schools. Under the terms and conditions of Title 63 J, Chapter 1, Budgetary Procedures Act, for the fiscal year beginning July 1, 2015, and ending June 30, 2016, the following sums of money are appropriated from resources not otherwise appropriated, or reduced from amounts previously appropriated, out of the funds or amounts indicated. These sums of money are in addition to amounts previously appropriated for fiscal year 2016. State Board of Education - Minimum School Program Item 1 To State Board of Education - Minimum School Program - Related to Basic School Programs From Education Fund, One-Time (500,000) From Closing Nonlapsing Balances 500,000 State Board of Education Item 2 To State Board of Education - State Office of Education From Education Fund, One-Time 500,000 Schedule of Programs: Business Services 500,000 Section 4. Operating and capital budgets -- FY 2017 appropriations for state education agencies, school districts, and charter schools -- Value of the weighted pupil unit. (1) Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, for the fiscal year beginning July 1, 2016, and ending June 30, 2017, the following sums of money are appropriated from resources not otherwise appropriated, or reduced from amounts previously appropriated, out of funds or amounts indicated. These sums of money are in addition to amounts previously appropriated for fiscal year 2017. (2) The value of the weighted pupil unit for fiscal year 2017 is initially set at: (a) $2,837 for: (i) Special Education -- Add-on; and (ii) Career and Technical Education District Add-on; and (b) $3,092 for all other programs. State Board of Education - Minimum School Program Item 3 To State Board of Education - Minimum School Program - Basic School Program From Uniform School Fund 27,000,000 From Education Fund 2,125,931,500 From Local Revenue 380,172,300 From Beginning Nonlapsing Balances 21,822,500 From Closing Nonlapsing Balances (21,822,500) Schedule of Programs: Kindergarten (28,319 WPUs) 87,562,300 Grades 1 - 12 (562,824 WPUs) 1,740,251,800 Necessarily Existent Small Schools (9,357 WPUs) 28,931,800 Professional Staff (53,751 WPUs) 166,198,100 Administrative Costs (1,505 WPUs) 4,653,500 Special Education - Add-on (75,134 WPUs) 213,155,100 Special Education - Preschool (9,878 WPUs) 30,542,800 Special Education - Self-contained (13,925 WPUs) 43,056,100 Special Education - Extended School Year (429 WPUs) 1,326,500 Special Education - State Programs (3,258 WPUs) 10,073,700 Career and Technical Education - Add-on (30,085 WPUs) 85,351,100 Class Size Reduction (39,457 WPUs) 122,001,000 Item 4 To State Board of Education - Minimum School Program - Related to Basic School Programs From Education Fund 487,909,100 From Interest and Dividends Account 39,730,000 From Beginning Nonlapsing Balances 15,254,200 From Closing Nonlapsing Balances (15,254,200) Schedule of Programs: To and From School - Pupil Transportation 75,830,200 Guarantee Transportation Program 500,000 Flexible Allocation - WPU Distribution 25,906,600 Enhancement for At-Risk Students 25,681,000 Youth in Custody 20,974,500 Adult Education 10,303,400 Enhancement for Accelerated Students 4,557,500 Concurrent Enrollment 9,766,700 Title I Schools Paraeducators Program 300,000 School LAND Trust Program 39,730,000 Charter School Local Replacement 99,946,200 Charter School Administration 6,741,000 K-3 Reading Improvement 15,000,000 Educator Salary Adjustments 163,381,000 USFR Teacher Salary Supplement Restricted Account 6,553,600 School Library Books and Electronic Resources 850,000 Matching Fund for School Nurses 1,002,000 Critical Languages and Dual Immersion 2,915,400 USTAR Centers (Year-Round Math and Science) 6,200,000 Beverley Taylor Sorenson Elementary Arts 4,000,000 Early Intervention 7,500,000 Item 5 To State Board of Education - Minimum School Program - Voted and Board Local Levy Programs From Education Fund 99,519,400 From Education Fund Restricted - Minimum Basic Growth Account 56,250,000 From Local Revenue 367,812,100 Schedule of Programs: Voted Local Levy Program 392,419,300 Board Local Levy Program 116,162,200 Board Local Levy Program - Reading Improvement 15,000,000 School Building Programs Item 6 To School Building Programs From Education Fund 14,499,700 From Education Fund Restricted - Minimum Basic Growth Account 18,750,000 Schedule of Programs: Capital Outlay Foundation Program 27,610,900 Capital Outlay Enrollment Growth Program 5,638,800 State Board of Education Item 7 To State Board of Education - State Office of Education From General Fund 304,600 From Education Fund 32,563,000 From Federal Funds 340,726,800 From Dedicated Credits Revenue 5,901,200 From General Fund Restricted - Mineral Lease 3,502,800 From General Fund Restricted - Land Exchange Distribution Account 236,600 From General Fund Restricted - Substance Abuse Prevention 504,400 From Interest and Dividends Account 624,500 From Land Grant Management Fund 2,000 From Revenue Transfers 2,966,100 From Beginning Nonlapsing Balances 18,091,500 From Closing Nonlapsing Balances (16,450,800) Schedule of Programs: Assessment and Accountability 18,789,100 Educational Equity 342,300 Board and Administration 13,578,000 Business Services 1,806,900 Career and Technical Education 20,599,000 District Computer Services 6,688,500 Federal Elementary and Secondary Education Act 113,081,000 Law and Legislation 259,600 Math Teacher Training 500,000 Public Relations 146,600 School Trust 667,500 Special Education 181,237,800 Teaching and Learning 31,276,400 Item 8 To State Board of Education - Utah State Office of Education - Initiative Programs From General Fund 3,999,200 From Education Fund 24,310,200 From General Fund Restricted - Autism Awareness Account 10,000 From Revenue Transfers (31,100) From Beginning Nonlapsing Balances 7,807,300 From Closing Nonlapsing Balances (7,807,300) Schedule of Programs: Electronic High School 986,800 Upstart Early Childhood Education 4,763,900 ProStart Culinary Arts Program 403,100 CTE Online Assessments 341,000 General Financial Literacy 171,000 Carson Smith Scholarships 3,988,000 Paraeducator to Teacher Scholarships 24,500 Electronic Elementary Reading Tool 1,600,000 ELL Software Licenses 3,000,000 Autism Awareness 10,000 Early Intervention 4,600,000 Peer Assistance 400,000 Intergenerational Poverty Interventions 1,000,000 School Turnaround and Leadership Development Act 7,000,000 The Legislature intends that the State Board of Education use up to 4% of the appropriation for the School Turnaround and Leadership Development Program for administration, and that the amount for administration be approved in an open meeting of the State Board of Education. Item 9 To State Board of Education - State Charter School Board From Education Fund 3,830,900 From Revenue Transfers (49,100) From Beginning Nonlapsing Balances 1,314,400 From Closing Nonlapsing Balances (1,314,400) Schedule of Programs: State Charter School Board 3,781,800 Item 10 To State Board of Education - Utah Charter School Finance Authority From Education Fund Restricted - Charter School Reserve Account 50,000 Schedule of Programs: Utah Charter School Finance Authority 50,000 Item 11 To State Board of Education - Educator Licensing Professional Practices From Dedicated Credits Revenue 34,500 From Professional Practices Restricted Subfund 2,129,900 From Revenue Transfers (106,800) Schedule of Programs: Educator Licensing 2,057,600 Item 12 To State Board of Education - State Office of Education - Child Nutrition From Education Fund 143,100 From Federal Funds 122,348,900 From Dedicated Credit - Liquor Tax 39,262,300 From Revenue Transfers (167,700) Schedule of Programs: Child Nutrition 161,586,600 Item 13 To State Board of Education - Child Nutrition - Federal Commodities From Federal Funds 19,159,300 Schedule of Programs: Child Nutrition - Federal Commodities 19,159,300 Item 14 To State Board of Education - Fine Arts Outreach From Education Fund 3,425,000 From Beginning Nonlapsing Balances 15,400 From Closing Nonlapsing Balances (15,400) Schedule of Programs: Professional Outreach Programs 3,371,000 Subsidy Program 54,000 Item 15 To State Board of Education - Science Outreach From Education Fund 4,390,000 Schedule of Programs: Informal Science Education Enhancement 3,697,900 Provisional Program 225,000 Teacher Resources Program 417,100 Integrated Student and New Facility Learning 50,000 Item 16 To State Board of Education - State Office of Education - Educational Contracts From Education Fund 3,137,800 From Beginning Nonlapsing Balances 362,000 From Closing Nonlapsing Balances (362,000) Schedule of Programs: Youth Center 1,153,200 Corrections Institutions 1,984,600 Item 17 To State Board of Education - Utah Schools for the Deaf and the Blind From Education Fund 25,328,100 From Federal Funds 97,200 From Dedicated Credits Revenue 1,569,500 From Revenue Transfers 5,671,700 From Beginning Nonlapsing Balances 514,800 From Closing Nonlapsing Balances (514,800) Schedule of Programs: Educational Services 15,077,200 Support Services 17,589,300 Item 18 To School and Institutional Trust Fund Office From School and Institutional Trust Fund Management Account 865,000 Schedule of Programs: School and Institutional Trust Fund Office 865,000 Section 5. Expendable funds and accounts. The Legislature has reviewed the following expendable funds. Where applicable, the Legislature authorizes the Division of Finance to transfer amounts among funds and accounts as indicated. Outlays and expenditures from the recipient funds or accounts may be made without further legislative action according to a fund or account's applicable authorizing statute. Item 19 To State Board of Education - Charter School Revolving Account From Interest Income 72,000 From Repayments 1,925,000 From Beginning Nonlapsing Balances 6,692,500 From Closing Nonlapsing Balances (6,762,100) Schedule of Programs: Charter School Revolving Account 1,927,400 Item 20 To State Board of Education - School Building Revolving Account From Interest Income 55,800 From Repayments 1,465,600 From Beginning Nonlapsing Balances 9,767,600 From Closing Nonlapsing Balances (9,861,800) Schedule of Programs: School Building Revolving Account 1,427,200 Item 21 To State Board of Education - Child Nutrition Program Commodities Fund From Dedicated Credits Revenue From Beginning Nonlapsing Balances From Closing Nonlapsing Balances (400) Item 22 To State Board of Education - Schools for the Deaf and the Blind Donation Fund From Dedicated Credits Revenue 270,000 From Interest Income 2,500 From Beginning Nonlapsing Balances 655,300 From Closing Nonlapsing Balances (672,800) Schedule of Programs: Schools for the Deaf and the Blind Donation Fund 255,000 Section 6. Restricted fund and account transfers. The Legislature authorizes the Division of Finance to transfer the following amounts among the following funds or accounts as indicated. Expenditures and outlays from the recipient funds must be authorized elsewhere in an appropriations act. Item 23 To Fund and Account Transfers - General Fund Restricted - School Readiness Account From General Fund 3,000,000 Schedule of Programs: General Fund Restricted - School Readiness Account 3,000,000 Item 24 To Fund and Account Transfers - Education Fund Restricted - Minimum Basic Growth Account From Education Fund 75,000,000 Schedule of Programs: Education Fund Restricted - Minimum Basic Growth Account 75,000,000 Section 7. Fiduciary funds. The Legislature has reviewed proposed revenues, expenditures, fund balances, and changes in fund balances for the following fiduciary funds. Item 25 To State Board of Education - Education Tax Check-off Lease Refunding From Trust and Agency Funds 27,500 From Beginning Nonlapsing Balances 31,300 From Closing Nonlapsing Balances (33,500) Schedule of Programs: Education Tax Check-off Lease Refunding 25,300 Section 8. Effective date. (1) Except as provided in Subsection (2), if approved by two-thirds of all the members elected to each house, Section 53A-17a-133 and Uncodified Section 3, Operating and capital budgets -- FY 2016 appropriations for state education agencies, school districts, and charter schools, take effect upon approval by the governor, or the day following the constitutional time limit of Utah Constitution, Article VII, Section 8, without the governor's signature, or in the case of a veto, the date of veto override. (2) The following sections take effect on July 1, 2016: (a) Section 53A-17a-135; (b) Uncodified Section 4, Operating and capital budgets -- FY 2017 appropriations for state education agencies, school districts, and charter schools -- Value of the weighted pupil unit; (c) Uncodified Section 5, Expendable funds and accounts; (d) Uncodified Section 6, Restricted fund and account transfers; and (e) Uncodified Section 7, Fiduciary funds.