Appropriated funds in Texas are generally referred to in five prominent categories: All Funds, Federal Funds, General Revenue Funds (GR), General Revenue-Dedicated Funds (GR-D), and Other Funds.
- All Funds Budget: Includes General Revenue Funds, General Revenue-Dedicated Funds, Federal Funds, and Other Funds. Simply put, it is the combination of state and federal dollars put towards the state’s needs.
- Federal Funds: funds received from the U.S. government by state agencies and institutions that are granted to those entities to serve the purpose for which the grant, allocation, payment, or reimbursement was made.
- General Revenue Fund (GR): The fund built with state tax revenues and fees, and available for general spending purposes. It is certified as such by the Comptroller of Public Accounts (see encyclopedic entry: Comptroller of Public Accounts).
- General Revenue–Dedicated (GR-D): These funds can be counted as General Revenue, but must be used for specific purposes which are laid forth in the General Appropriations Act.
- Other Funds: any funds not included in the preceding categories—federal funds, GR funds, GR-D funds—and include accounts such as the State Highway Fund, interagency contracts, bond proceeds, trust funds, certain revenue held in higher education “local” accounts and constitutional funds (except the Available School Fund).
For more specifics on these accounts, review the link provided in the source below.
[Source: Senate Research Center: “Budget 101: A Guide to the Budget Process in Texas,” January, 2007]