Fees Schedule of State Revenues and Balances

The Fees Schedule is published per Section 403.0145, Government Code. It includes fee revenue considered available for general governmental purposes and accordingly considered available for the purpose of certification under Section 403.121.

The Fees Schedule provides a detailed breakout of General Revenue-Related and General Revenue-Dedicated revenues and balances supporting amounts available for certification. Amounts in the Fee Schedules relate back to Table A-1 in the Biennial Revenue Estimate which provides the Estimated Ending Certification Balance.

Statutory authority and other information on these revenue streams, funds and accounts can be seen by clicking on the fund, account or revenue code title.

General Revenue-Related Funds

All General Revenue-Related amounts are available for general governmental purposes. Therefore, only balances and revenues are considered when determining total amounts available for certification.

General Revenue Dedicated Accounts

In order to determine the excess General Revenue Dedicated amounts available for certification, the inclusion of appropriation amounts on the General Revenue Dedicated schedule is required. Each legislative session, the Comptroller’s office provides the Legislature with revenue and balance estimates as prescribed by Section 403.121, Government Code.

In some cases, the Legislature appropriates more than the estimated biennial revenue for an account and the balance of that account is used to fund the appropriations.

When the Legislature does not appropriate all of an account’s revenue stream, or when revenue exceeds the estimate, a balance will accumulate in the account. The balances in General Revenue-Dedicated accounts are available for certification of General Revenue appropriations according to the provisions of Section 403.095, Government Code.