(3) a general revenue-related fund in the state treasury as identified in the biennial statement required of the comptroller under Section 49a, Article III, Texas Constitution.

Table 13 shows consolidated general revenue appropriations classified as the following: (1) "estimated to be" line-item appropriations, and (2) sum-certain line-item appropriations.

1. "Estimated to Be" Line-Item Appropriations:

Each of these items under the subheading "estimated to be" may change under certain circumstances. For purposes of this calculation, most fiscal year 2022 amounts are based on actual 2022 expenditures. Most amounts for fiscal year 2023 are taken from Senate Bill 1, Eighty-seventh Legislature, Regular Session, 2021; Senate Bill 1605, Eighty-seventh Legislature, Regular Session, 2021; and House Bill 5 and House Bill 9, Eighty-seventh Legislature, Second Called Session, 2021, Senate Bill 8, Eighty-seventh Legislature, Third Called Session, 2021, and other legislation affecting appropriations.

2. Sum-certain Line-Item Appropriations:

As calculated in Table 13, the amount shown for "Total Sum Certain Line-Item Appropriations" is the difference between total appropriations and the items listed separately as "estimated to be appropriations." Consolidated general revenue appropriations in Table 13 include those made by Senate Bill 1, Eighty-seventh Legislature, Regular Session, 2021; Senate Bill 1605, Eighty-seventh Legislature, Regular Session, 2021; and House Bill 5 and House Bill 9, Eighty-seventh Legislature, Second Called Session, 2021, Senate Bill 8, Eighty-seventh Legislature, Third Called Session, 2021, and other legislation affecting appropriations.

Texas Government Code, Section 316.001 (d) states that two types of appropriations are to be excluded from the computation of consolidated general revenue appropriations.

(d) For purposes of this subchapter, the following appropriations must be excluded from computations used to determine whether appropriations exceed the amount authorized by Subsection (c):

(1) an appropriation for a purpose that provides tax relief; or

(2) an appropriation to pay costs associated with recovery from a disaster declared by the governor under Section 418.014.

Appropriations made for these two purposes are classified as either one-time or recurring. One-time appropriations are those assumed to have no ongoing cost in future state fiscal biennium. Conversely, recurring appropriations are expected to have ongoing costs in future state fiscal biennium. One-time appropriations are excluded from the computation of consolidated general revenue appropriations for the current and upcoming state fiscal biennium. Since recurring appropriations are already included in the current biennium's appropriation calculation, only changes from the current biennial level are excluded from the computation of consolidated general revenue appropriations for the upcoming state fiscal biennium. Finally, for appropriations to pay costs associated with recovery from a disaster, only appropriations made after the date the disaster is declared and before the date the disaster declaration ends are excluded from the computation of consolidated general revenue appropriations. Table 14 shows appropriations excluded from the computation of consolidated general revenue appropriations for the 2022-23 biennium.

Total consolidated general revenue appropriations for the 2022-23 biennium include those made by Senate Bill 1, Eighty-seventh Legislature, Regular Session, 2021; Senate Bill 1605, Eighty-seventh Legislature, Regular Session, 2021; and House Bill 5 and House Bill 9, Eighty-seventh Legislature, Second Called Session, 2021, Senate Bill 8, Eighty-seventh Legislature, Third Called Session, 2021, and other legislation affecting appropriations. Any subsequent appropriations made by the Eighty-eighth Legislature, 2023, for the 2022-23 biennium also would be included in total appropriations.

Grand Total

Table 15 shows the calculation of the total adjusted biennial appropriation included in limitation base. A grand total of $121,000,192,084 in 2022-23 biennial consolidated general revenue appropriations is included in this analysis. This amount serves as the base for calculating the limitation on 2024-25 consolidated general revenue appropriations as required by the Texas Government Code, Section 316.001. This item multiplied by the average estimated rate of growth of Texas population and monetary inflation from the 2020-21 biennium to the 2022-23 biennium and the 2022-23 biennium to the 2024-25 biennium produces the limitation on consolidated general revenue appropriations for the 2024-25 biennium pursuant to the Texas Government Code, Section 316.001.

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

Attached Graphic

TRD-202204601

Stewart Shallow

General Counsel

Legislative Budget Board

Filed: November 16, 2022