BILL ANALYSIS                                                                                                                                                                                                    �



                                                                      



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          |SENATE RULES COMMITTEE            |                    SB 95|
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                              UNFINISHED BUSINESS


          Bill No:  SB 95
          Author:   Senate Budget and Fiscal Review Committee
          Amended:  1/30/12 
          Vote:     21

           
          PRIOR VOTES NOT RELEVANT


           SUBJECT  :    Budget Act of 2011:  State Internal Borrowing:  
          cash flow

           SOURCE  :     Author


           DIGEST :    This bill increases the availability various 
          funds that could be used as borrowable resources for the 
          states General Fund for cash flow purposes.

           Assembly amendments  delete the Senate version of this bill 
          which expressed the intent of the Legislature to enact 
          budgetary statutory language and insert language concerning 
          budgetary cash flow.

           ANALYSIS  :    Currently, deposits in the funds named above 
          must be retained in those funds until dispersed for the 
          purposes for which the fund was established.  Certain funds 
          for roads and highways are continuously appropriated, but 
          existing law generally provides that moneys in continuously 
          appropriated funds may not be encumbered unless the 
          Legislature through statute specifies that the moneys in 
          the funds are appropriated for encumbrances.

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          This bill:

          1. Authorizes the Director of Finance to designate up to 15 
             percent of the cash balances in the Highway Users Tax 
             Account, Transportation Investment Fund, Motor Vehicle 
             Fuel Account, Transportation Revolving Account and the 
             State Highway Account to be available for contingency 
             interim financing for critical state highway and local 
             road projects that would otherwise be financed by 
             General Obligation bonds.

          2. Sanctions the Controller to receive and duly account for 
             moneys received by the Condemnation Deposits Fund, 
             maintained by the Treasurer's Office, to use such funds 
             for cash flow loans to the General Fund.

          3. Allows the Controller to use funds in the Transportation 
             Investment Fund for cash flow loans to the General Fund 
             as long as such loans would not interfere with the 
             purpose for which the fund was created.  Interest would 
             be computed based on the earnings rate of the fund.

          4. Permits the Controller to use funds in the Motor Vehicle 
             Fuel Account of the Transportation Tax Fund for cash 
             flow loans to the General Fund as long as such loans 
             would not interfere with the purpose for which the fund 
             and account were created.  Interest would be computed 
             based on the earnings rate of the fund.

          5. Authorizes the Controller to use funds in the 
             Transportation Revolving Account of the State 
             Transportation Fund for cash flow loans to the General 
             Fund as long as such loans would not interfere with the 
             purpose for which the fund and account were created 
             Interest would be computed based on the earnings rate of 
             the fund.

          6. Sanctions the Controller to use funds in the State 
             Highway Account of the State Transportation Fund for 
             cash flow loans to the General Fund as long as such 
             loans would not interfere with the purpose for which the 
             fund and account were created.  Interest would be 
             computed based on the earnings rate of the fund.


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          7. Allows the Controller to use funds in the Highway Users 
             Tax Account of the Transportation Tax Fund for cash flow 
             loans to the General Fund as long as such loans would 
             not interfere with the purpose for which the fund and 
             account were created.  Interest would be computed based 
             on the earnings rate of the fund.

          8. Permits an exemption from the current prohibition 
             against encumbering moneys without specific statutory 
             authorization, with respect to moneys appropriated from 
             the Highway Users Tax Account, and moneys apportioned or 
             transferred from that account.  Moneys from these funds 
             would thus be able to be encumbered in the event of a 
             delayed budget.

          9. Provides an appropriation to the Department of Finance 
             for administrative costs and as a budget bill will take 
             effect immediately pursuant subdivision (e) of Section 
             12 or Article IV of the California Constitution.

           Comments

           The bill includes various provisions that further 
          transportation goals and facilitate the completion of 
          projects.  The retention of cash balances in these funds 
          will ensure that interim financing is available and the 
          loosening of encumbrance limitations for continuously 
          appropriated funds will help projects be completed in a 
          timely fashion.

           FISCAL EFFECT  :    Appropriation:  Yes   Fiscal Com.:  Yes   
          Local:  No

          According to the Assembly Budget Committee, this bill will 
          have no budgetary impact but facilitate and ease cash flow 
          requirements within the budget year by increasing the 
          amount of borrowable resources from internal funds.  An 
          estimated $865 million will become available for General 
          Fund borrowing for cash flow purposes during 2011-12.




          DLW:do  1/31/12   Senate Floor Analyses 

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                       SUPPORT/OPPOSITION:  NONE RECEIVED

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