Public Health Laboratory
Description of Funds
State Government Special Revenue Fund
The state government special revenue fund is a group of more than 20 accounts mostly in the Health and Human Services area. Money in the fund comes from fees and other charges. PHL collects fees for Newborn Screening and specimen handling that are managed in this fund.
Restricted Miscellaneous Special Revenue Fund
The special revenue fund includes numerous small accounts that have revenues dedicated to specific purposes. Most appropriations from special revenue fund accounts are statutory, but some are direct. Money in the fund comes from fees and charges administered by state agencies. The statute or law for special or dedicated purposes limits the expenditures of the fund so that receipts collected are appropriated for related expenditures.
The federal fund accounts for federal money received by state agencies. The fund receives grant-in-aid from the federal government. Money in the fund is available for expenditure in accordance with the requirement of federal law. There is a statutory appropriation of federal funds subject to a legislative review process. Some expenditure of federal funds may be through direct legislative appropriations.
The general fund is the state’s largest fund with the most flexibility. It is the revenue that has been deposited in the treasury for the usual, ordinary, running, and incidental expenses of the state government and does not include money deposited in the treasury for a special or dedicated purpose. Major revenue sources include individual income tax, general sales tax, corporate income tax, and statewide property tax.
Environment and Natural Resource Fund
The trust fund is a permanent fund, similar to an endowment. The purpose is to fund projects of long-term benefits to Minnesota’s environment and natural resources. It must supplement, not supplant the traditional sources of money, and thus should result in a net increase in spending on environment and natural resource purposes. The Legislative-Citizen Commission on Minnesota Resources shall adopt a strategic plan for making expenditures from the trust fund, including identifying the priority areas for funding for the next six years. The strategic plan must be updated every two years.
Clean Water Fund
The State receives federal capitalization grants under Title VI of the Federal Clean Water Act, and state matching grants. These funds are leveraged with proceeds from the State’s revenue bonds to provide below-market-rate loans to municipalities and eligible political subdivisions to facilitate the construction of wastewater treatment facilities. Before the State can approve any particular loan, the MPCA must certify the applicant’s project based on technical and environmental reviews. The State may issue negotiable bonds in a principal amount that the State determines necessary to provide sufficient funds for achieving its purposes, subject to statutory limitation on amount of bonds outstanding. Investment income, and all revenues from loans, fees, and charges of the State are credited to the fund. The fund also receives federal capitalization grants and state match in the form of transfers from the General Fund, the General Projects Fund or the Building Fund. Money in the fund is used to provide financial assistance for the design, planning, and improvement and construction of municipal high-cost wastewater treatment systems. A small portion of the funds is available for administrative expenses associated with operating the programs.