Sec. C-2. Health Reform Reserve Fund; lapsed balances. Notwithstanding any other provision of law, $374,368 of the unencumbered balance forward in fiscal year 2003-04 in the Health Reform Reserve Fund account in the Department of Administrative and Financial Services lapses to the General Fund in fiscal year 2004-05.

Sec. C-3. Salary Plan; lapsed balances. Notwithstanding any other provision of law, $201,698 from the General Fund Compensation and Benefit Plan account in the Department of Administrative and Financial Services lapses to the General Fund on June 30, 2005.

Sec. C-4. Calculation and transfer. Notwithstanding any other provision of law, the State Budget Officer shall calculate and transfer the amount of allocation in Part A, section 1 that applies against each Other Special Revenue funds account for the affected departments and agencies as an offset to previous statewide measures enacted in Public Law 2003, chapter 20, Part B that deallocated funds from savings in the cost of health insurance, increased attrition, extending the amortization schedule of the unfunded liability and postponing merit increases and shall transfer the amounts by financial order upon the approval of the Governor. These transfers are considered adjustments to allocations in fiscal year 2004-05. The State Budget Officer shall provide the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs a report of the transferred amounts no later than November 15, 2005.

Sec. C-5. Transfer of excess equity of State Retiree Health Insurance Fund. Notwithstanding any other provision of law, the State Controller shall transfer any excess equity of the State Retiree Health Insurance Fund associated with General Fund contributions not previously identified for transfer, Other Special Revenue funds contributions and Enterprise Fund contributions to the General Fund Compensation and Benefit Plan account within the Department of Administrative and Financial Services. Sixty percent in excess equity associated with the Highway Fund must be transferred to the Highway Fund Compensation and Benefit Plan account within the Department of Administrative and Financial Services and the remaining forty percent transferred to the Highway Fund as unallocated surplus. Any other excess equity must be transferred to the fund or entity of origin by June 30, 2005.