Texas Comptroller Manual of Accounts - Fiscal 2024
GR Account 5045 – Permanent Fund for Children and Public Health

This account is created in General Revenue to record receipt of money transferred to the account at the direction of the legislature from General Revenue (tobacco settlement), gifts, and grants contributed to the account and the available earnings of the account. Only the available earnings of the account may be appropriated by the legislature for developing and demonstrating cost-effective prevention and intervention strategies for improving health outcomes for children and the public, and for providing grants to local communities to address specific public health priorities. The corpus and available earnings of the fund may be used to pay the principal of or interest on a bond issued for the purposes of § 67, Art. III, Texas Constitution.

Creation of the account was finally authorized by H.B. 3084, 76th Leg., R.S. 

Transferred from the Department of Health (501) to Department of State Health Services (537) by H.B. 2292, 78th Leg., R.S.

Fund use expanded by S.B. 1, 82nd Leg., 1st C.S., effective 9-28-11.

H.B. 7, 83rd Leg., R.S. requires interest be deposited to General Revenue (0001).

H.B. 6, 84th Leg., R.S. removed this account from certification under Government Code, Sec. 403.095. Interest deposit changed back to retained in account.

H.B. 3849, 85th Leg., R.S. made account available for certification. Interest deposit changed to General Revenue Fund 0001.

The General Appropriations Act, 87th Leg., R.S., page I-97 directed the corpus of the tobacco funds held at the Texas Safekeeping Trust Company be transferred to GR Accounts 5044, 5045 and 5046 and appropriated to pay debt service on Cancer Prevention and Research Institute of Texas bonds. In October 2021 balances were transferred to 7051 – T.P.F.A. G.O. Taxable Series 2011 Refunding Interest and Sinking Fund.