| Non-General Fund resources that contribute to funding costs |
| related to general departmentwide functions, such as accounting, |
| personnel administration, maintenance of property records and |
| general purchasing, that have been made available to an account |
| by legislative action may be consolidated into one or more |
| administrative accounts, unless such a consolidation is expressly |
| prohibited by state or federal law.__All resources and costs |
| affected by such a consolidation must be properly identified and |
| included in the budget process in accordance with chapter 149.__ |
| When the Legislature is not in session and upon recommendation of |
| the State Budget Officer, the Governor may approve necessary |
| adjustments to these consolidations for a period not to extend |
| beyond the end of the current fiscal year.__The Director of the |
| Office of Fiscal and Program Review must be notified of any such |
| action.__The unencumbered balance of each administrative account |
| established pursuant to this section must be carried forward at |
| the end of each fiscal year, and the budgeted transfers to the |
| administrative account for the ensuing fiscal year must be |
| proportionally reduced by the amount of that carried balance. |