§37-52.3  Criteria for the establishment and continuance of special funds.  Special funds shall be established only pursuant to an act of the legislature.  The legislature, in establishing or reviewing a special fund to determine whether it should be continued, shall ensure that the special fund:

     (1)  Serves a need, as demonstrated by:

          (A)  The purpose of the program to be supported by the fund;

          (B)  The scope of the program, including financial information on fees to be charged, sources of projected revenue, and costs; and

          (C)  An explanation of why the program cannot be implemented successfully under the general fund appropriation process;

     (2)  Reflects a clear nexus between the benefits sought and charges made upon the program users or beneficiaries or a clear link between the program and the sources of revenue, as opposed to serving primarily as a means to provide the program or users with an automatic means of support that is removed from the normal budget and appropriation process;

     (3)  Provides an appropriate means of financing for the program or activity that is used only when essential to the successful operation of the program or activity; and

     (4)  Demonstrates the capacity to be financially self-sustaining. [L 2002, c 178, pt of §2; am L 2013, c 130, §4]