88R13248 ANG-D     By: Toth H.B. No. 4370       A BILL TO BE ENTITLED   AN ACT   relating to the abolishment of the State Energy Conservation Office   and the transfer of its functions to the comptroller.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 44.902(d), Education Code, is amended to   read as follows:          (d)  The board of trustees may submit the plan required under   Subsection (a) to the comptroller [State Energy Conservation   Office] for the purposes of determining whether funds available   through loan programs administered by the comptroller [office] or   tax incentives administered by the state or federal government are   available to the district. The board may not disallow any proper   allocation of incentives.          SECTION 2.  Section 51.927(i), Education Code, is amended to   read as follows:          (i)  An energy savings performance contract shall be let   according to the procedures established for procuring certain   professional services by Section 2254.004, Government   Code.  Notice of the request for qualifications shall be given in   the manner provided by Section 2156.002, Government Code.  The   Texas Higher Education Coordinating Board, in consultation with the   comptroller [State Energy Conservation Office with regard to energy   and water conservation measures], shall establish guidelines and an   approval process for awarding energy savings performance   contracts.  The guidelines must require that the cost savings   projected by an offeror be reviewed by a licensed professional   engineer who has a minimum of three years of experience in energy   calculation and review, is not an officer or employee of an offeror   for the contract under review, and is not otherwise associated with   the contract.  In conducting the review, the engineer shall focus   primarily on the proposed improvements from an engineering   perspective, the methodology and calculations related to cost   savings, increases in revenue, and, if applicable, efficiency or   accuracy of metering equipment.  An engineer who reviews a contract   shall maintain the confidentiality of any proprietary information   the engineer acquires while reviewing the contract.  [A contract is   not required to be reviewed or approved by the State Energy   Conservation Office.]  Sections 1001.053 and 1001.407, Occupations   Code, apply to work performed under the contract.          SECTION 3.  Section 55.115(b), Education Code, is amended to   read as follows:          (b)  A building, structure, or other facility to which this   section applies must be designed and constructed or renovated so   that the building, structure, or other facility complies with   high-performance building standards, approved by the board of   regents of the institution, that provide minimum requirements for   energy use, natural resources use, and indoor air quality.  [In   approving high-performance building standards, a board of regents   shall consider, but is not subject to, the high-performance   building evaluation system approved by the state energy   conservation office under Section 447.004, Government Code, and may   solicit and consider recommendations from the advisory committee   appointed under that section.]          SECTION 4.  Section 109.203(a), Education Code, as added by   Chapter 941 (S.B. 601), Acts of the 87th Legislature, Regular   Session, 2021, is amended to read as follows:          (a)  The agency advisory council is composed of   representatives of the:                (1)  Department of Agriculture;                (2)  General Land Office;                (3)  Parks and Wildlife Department;                (4)  Railroad Commission of Texas;                (5)  [State Energy Conservation Office;]                [(6)]  Texas Commission on Environmental Quality;                (6) [(7)]  Texas Economic Development and Tourism   Office within the office of the governor; and                (7) [(8)]  Texas Water Development Board.          SECTION 5.  Section 403.404, Government Code, is amended to   read as follows:          Sec. 403.404.  ESTABLISHMENT OF GREEN JOB SKILLS GRANT   PROGRAM.  The comptroller shall establish a green job skills grant   program, funded by the development fund under Section 403.403,   through which the comptroller may award grants in cooperation with   the Texas Workforce Commission [through the State Energy   Conservation Office] for the implementation, expansion, and   operation of green job skills training programs.          SECTION 6.  Sections 2166.402(a) and (b), Government Code,   are amended to read as follows:          (a)  The governing body of a state agency, commission, or   institution that is exempt from this chapter under Section 2166.003   shall adopt and publish energy or water conservation design   standards [as provided by Section 447.004] for a new building under   the entity's authority.  The standards must be:                (1)  consistent with those adopted by the commission   for other state buildings; and                (2)  prepared in cooperation and consultation with the   comptroller [state energy conservation office].          (b)  The comptroller [state energy conservation office]   shall assist the governing body of a state agency, commission, or   institution subject to Subsection (a) in preparing energy   conservation standards by providing technical assistance and   advice.          SECTION 7.  Section 2166.403(b-2), Government Code, is   amended to read as follows:          (b-2)  In each detailed written evaluation under Subsection   (b), the commission or governing body shall determine economic   feasibility for each function by comparing the estimated cost of   providing energy for all or part of the function using conventional   design practices and energy systems or operating under conventional   architectural or engineering designs with the estimated cost of   providing energy for all or part of the function using alternative   energy devices or operating under alternative energy-efficient   architectural or engineering designs during the economic life of   the building.  The comptroller [comptroller's state energy   conservation office, or its successor,] must approve any   methodology or electronic software used by the commission or   governing body, or an entity contracting with the commission or   governing body, to make a comparison or determine feasibility under   this subsection.          SECTION 8.  Sections 2166.406(i) and (l), Government Code,   are amended to read as follows:          (i)  An energy savings performance contract shall be let   according to the procedures established for procuring certain   professional services by Section 2254.004.  Notice of the request   for qualifications shall be given in the manner provided by Section   2156.002.  The comptroller [State Energy Conservation Office]   shall establish guidelines and an approval process for awarding   energy savings performance contracts.  The guidelines adopted   under this subsection must require that the cost savings projected   by an offeror be reviewed by a licensed professional engineer who   has a minimum of three years of experience in energy calculation and   review, is not an officer or employee of an offeror for the contract   under review, and is not otherwise associated with the   contract.  In conducting the review, the engineer shall focus   primarily on the proposed improvements from an engineering   perspective, the methodology and calculations related to cost   savings, increases in revenue, and, if applicable, efficiency or   accuracy of metering equipment.  An engineer who reviews a contract   shall maintain the confidentiality of any proprietary information   the engineer acquires while reviewing the contract.  An energy   savings performance contract may not be entered into unless the   contract has been approved by the comptroller [State Energy   Conservation Office].  Sections 1001.053 and 1001.407, Occupations   Code, apply to work performed under the contract.          (l)  The guidelines adopted under Subsection (i) must   require the comptroller [State Energy Conservation Office] to:                (1)  review any reports submitted to the comptroller   [office] that measure and verify cost savings to a state agency   under an energy savings performance contract; and                (2)  based on the reports, provide an analysis, on a   periodic basis, of the cost savings under the energy savings   performance contract to the state agency and the Legislative Budget   Board until the state agency determines that the analysis is no   longer required to accurately measure cost savings.          SECTION 9.  The heading to Section 2305.011, Government   Code, is amended to read as follows:          Sec. 2305.011.  ADMINISTRATION BY COMPTROLLER'S OFFICE [AND   ENERGY OFFICE].          SECTION 10.  Sections 2305.011(a), (b), (c), and (d),   Government Code, are amended to read as follows:          (a)  The comptroller [energy office] shall oversee and   monitor the administration of programs prescribed by this chapter.          (b)  The governor and the comptroller [energy office] may   establish direct grant programs and competitive grant programs in   addition to the programs provided by this chapter.          (c)  The comptroller [energy office] shall establish   programs and criteria and evaluate a proposal in accordance with   applicable federal guidelines.          (d)  The comptroller [energy office] shall send to the   appropriate federal entity all information required under   applicable federal guidelines.          SECTION 11.  Section 2305.012, Government Code, is amended   to read as follows:          Sec. 2305.012.  ADMINISTRATION;  ASSISTANCE.  (a)  The   comptroller [energy office] shall implement and administer this   chapter.          (b)  The comptroller [energy office] or the governor   [through the energy office] may enlist the assistance of a private   entity or a state agency, department, commission, or other entity   to:                (1)  evaluate or review a proposal;                (2)  audit a program participant or a supervising state   agency;                (3)  perform administrative duties under this chapter;   or                (4)  develop eligibility or evaluation criteria.          SECTION 12.  The heading to Section 2305.023, Government   Code, is amended to read as follows:          Sec. 2305.023.  ACCOUNT RECORDS;  COMPTROLLER [ENERGY   OFFICE] REPORT.          SECTION 13.  Section 2305.023(b), Government Code, is   amended to read as follows:          (b)  Not later than January 15 of each odd-numbered year, the   comptroller [energy office] shall submit to the governor and the   legislature a biennial report that shows the expenditures from the   account during the previous biennium and the amount remaining in   the account on the date of the report.          SECTION 14.  Section 2305.031, Government Code, is amended   to read as follows:          Sec. 2305.031.  OIL OVERCHARGE PROGRAMS.  The comptroller   [energy office] shall maintain a revolving loan program for the   benefit of state agencies, universities, and political   subdivisions.  The comptroller [energy office] shall use oil   overcharge funds for the programs and purposes in this subchapter.          SECTION 15.  Sections 2305.032(a), (b), and (f), Government   Code, are amended to read as follows:          (a)  The comptroller [energy office] under the loanstar   revolving loan program may provide loans to finance energy and   water efficiency measures for public facilities.          (b)  The comptroller [energy office] shall determine the   terms under which a loan may be made under this section and shall   set the interest rate for a loan at a low rate that the comptroller   [energy office] determines is sufficient to recover the cost of   administering the loan program.          (f)  The comptroller [energy office] shall allocate at least   $95 million, including loan commitments and cash on hand, to the   loanstar program and shall administer the funds under its control   in a manner that assures that funds available to the loanstar   program equal or exceed $95 million at all times.          SECTION 16.  Sections 2305.033(a) and (b), Government Code,   are amended to read as follows:          (a)  The comptroller [energy office] is the supervising   state agency for the state energy program.          (b)  In accordance with Part D, Title III, Energy Policy and   Conservation Act (42 U.S.C. Section [Sec.] 6321 et seq.), and its   subsequent amendments, the comptroller [energy office], under the   program, shall distribute funds for projects that save measurable   quantities of energy.          SECTION 17.  Sections 2305.035(a) and (b), Government Code,   are amended to read as follows:          (a)  The comptroller [energy office] is the supervising   state agency for the alternative fuels program.          (b)  The comptroller [energy office] shall provide funds   under the program to promote, facilitate, and support the use of   alternative fuels in this state.          SECTION 18.  Sections 2305.036(a), (b), and (f), Government   Code, are amended to read as follows:          (a)  The comptroller [energy office] is the supervising   state agency for the housing partnership program.          (b)  The comptroller [energy office] shall promote the   efficient use of energy in Texas residential housing through   grants, partnerships, and loans.          (f)  The comptroller [energy office] may require grant   recipients to match a grant in a ratio determined by the comptroller   [energy office].          SECTION 19.  Section 2305.037, Government Code, is amended   to read as follows:          Sec. 2305.037.  INNOVATIVE ENERGY DEMONSTRATION   PROGRAM.  (a)  The comptroller [energy office] is the supervising   state agency of the innovative energy demonstration program and   shall distribute grant money under the program for demonstration   projects that develop sustainable and innovative energy resources,   including:                (1)  a clean coal project, as defined by Section 5.001,   Water Code;                (2)  a gasification project for a coal and biomass   mixture;                (3)  photovoltaic, biomass, wind, and solar   applications; and                (4)  other appropriate low-emission, renewable, and   sustainable energy applications.          (b)  Contingent on the selection of a Texas site for the   location of the coal-based integrated sequestration and hydrogen   project to be built in partnership with the United States   Department of Energy, commonly referred to as the FutureGen   project, and to the extent that funds are appropriated for this   purpose, the comptroller [energy office] shall distribute to the   managing entity of the FutureGen project an amount equal to 50   percent of the total amount invested in the project by private   industry sources.  The managing entity of the FutureGen project   shall provide records as considered necessary by the comptroller   [energy office] to justify grants under this   subsection.  Cumulative distributions under this subsection may   not exceed $20 million.          (c)  The comptroller [energy office] may require a grant   recipient under the program to match a grant in a ratio determined   by the comptroller [energy office].          SECTION 20.  Section 2305.038(a), Government Code, is   amended to read as follows:          (a)  The comptroller [energy office] is the supervisory   agency for the local government energy program to provide energy   management assistance to public schools, health care institutions,   and other local governments.          SECTION 21.  Sections 2305.039(a) and (c), Government Code,   are amended to read as follows:          (a)  The comptroller [energy office] is the supervising   state agency of the transportation energy program and shall   distribute funds under the program for projects relating to mass   transit and other transportation services.          (c)  The comptroller [energy office] may require a grant   recipient to match a grant in a ratio determined by the comptroller   [energy office].          SECTION 22.  Sections 2305.075(a) and (b), Government Code,   are amended to read as follows:          (a)  The comptroller [energy office] is the supervising   state agency for the small hospitals energy management program.          (b)  The comptroller [energy office] shall use competitive   grant money under the program to finance projects designed to   assist small hospitals in controlling energy costs.          SECTION 23.  Section 2306.6725(b), Government Code, is   amended to read as follows:          (b)  The department shall provide appropriate incentives as   determined through the qualified allocation plan to reward   applicants who agree to:                (1)  equip the development that is the basis of the   application with energy saving devices that meet applicable [the]   standards [established by the state energy conservation office] or   provide to a qualified entity, in a land use restriction agreement   in accordance with Section 2306.6726, a right of first refusal to   purchase the development at the minimum price provided in, and in   accordance with the requirements of, Section 42(i)(7), Internal   Revenue Code of 1986 (26 U.S.C. Section 42(i)(7)); and                (2)  locate the development in a census tract in which   there are no other existing developments supported by housing tax   credits.          SECTION 24.  Section 2306.252(b), Government Code, is   amended to read as follows:          (b)  The department, through the center, shall:                (1)  provide educational material prepared in plain   language to housing advocates, housing sponsors, borrowers, and   tenants;                (2)  provide technical assistance to nonprofit housing   sponsors;                (3)  assist in the development of housing policy,   including the annual state low income housing plan and report and   the consolidated plan; and                (4)  provide, in cooperation with the [state energy   conservation office, the] Texas Commission on Environmental   Quality[,] and other governmental entities, information on the use   of sustainable and energy efficient housing construction products   and assist local governments and nonprofits in identifying   information on sustainable and energy efficient housing   construction and energy efficient resources and techniques.          SECTION 25.  Section 2311.002(b), Government Code, is   amended to read as follows:          (b)  The comptroller [State Energy Conservation Office]   shall establish guidelines for the evaluation under Subsection (a).          SECTION 26.  Sections 388.003(a), (b), (b-2), (b-3), and   (c), Health and Safety Code, are amended to read as follows:           (a)  To achieve energy conservation in single-family   residential construction, the energy efficiency chapter of the   International Residential Code, as it existed on May 1, 2001, is   adopted as the energy code in this state for single-family   residential construction. On September 1, 2016, the energy   efficiency chapter of the International Residential Code, as it   existed on May 1, 2015, is adopted as the energy code in this state   for single-family residential construction. On or after September   1, 2021, the comptroller [State Energy Conservation Office] may   adopt and substitute for that energy code the latest published   edition of the energy efficiency chapter of the International   Residential Code, based on written findings on the stringency of   the chapter submitted by the laboratory under Subsection   (b-3).  The comptroller [office]:                (1)  may not adopt an edition under this subsection   more often than once every six years; and                (2)  by rule shall establish an effective date for an   adopted edition that is not earlier than nine months after the date   of adoption.          (b)  To achieve energy conservation in all other   residential, commercial, and industrial construction, the   International Energy Conservation Code as it existed on May 1,   2001, is adopted as the energy code for use in this state for all   other residential, commercial, and industrial construction. The   comptroller [State Energy Conservation Office] may adopt and   substitute for that energy code the latest published edition of the   International Energy Conservation Code, based on written findings   on the stringency of the edition submitted by the laboratory under   Subsection (b-3).  The comptroller [office] by rule shall   establish an effective date for an adopted edition that is not   earlier than nine months after the date of adoption.          (b-2)  The comptroller [State Energy Conservation Office] by   rule shall establish a procedure for persons who have an interest in   the adoption of energy codes under Subsection (a) or (b) to have an   opportunity to comment on the codes under consideration.  The   comptroller [office] shall consider persons who have an interest in   adoption of those codes to include:                (1)  commercial and residential builders, architects,   and engineers;                (2)  municipal, county, and other local government   authorities;                (3)  environmental groups; and                (4)  manufacturers of building materials and products.          (b-3)  The laboratory shall:                (1)  submit to the comptroller [State Energy   Conservation Office] written findings on the stringency of the   latest published edition of the International Residential Code   energy efficiency provisions only if the date of the edition allows   the comptroller [office] to adopt the edition under Subsection   (a)(1);                (2)  submit to the comptroller [State Energy   Conservation Office] written findings on the stringency of the   latest published edition of the International Energy Conservation   Code not later than six months after publication of a new edition;   and                (3)  in developing the findings, consider the comments   submitted under Subsection (b-2).          (c)  A municipality shall establish procedures:                (1)  for the administration and enforcement of the   codes;                (2)  to ensure that code-certified inspectors shall   perform inspections and enforce the code in the inspectors'   jurisdictions; and                (3)  to track and report to the comptroller [state   energy conservation office] on implementation of the codes.          SECTION 27.  Sections 388.005(d), (e), and (f), Health and   Safety Code, are amended to read as follows:          (d)  A political subdivision, institution of higher   education, or state agency that does not attain the goals   established under Subsection (c) must include in the report   required by Subsection (e) justification that the entity has   already implemented all available cost-effective measures.  An   entity that submits a report under this subsection indicating that   the entity has reviewed its available options, has determined that   no additional measures are cost-effective, and has already   implemented all available cost-effective measures is exempt from   the annual reporting requirement of Subsection (e) if a subsequent   report would indicate no change in status.  [An entity may be   required to provide notice that it is exempt to the State Energy   Conservation Office.]          (e)  A political subdivision, institution of higher   education, or state agency annually shall report to the comptroller   [State Energy Conservation Office], on forms provided by the   comptroller [that office], regarding the entity's goal, the   entity's efforts to meet the goal, and progress the entity has made   under this section.  The comptroller [State Energy Conservation   Office] shall provide assistance and information to the entity to   help the entity meet goals established under this section.  The   comptroller [office] must develop and make available a standardized   form for reporting purposes.          (f)  This section does not apply to a state agency or an   institution of higher education that the comptroller [State Energy   Conservation Office] determines, before September 1, 2007, adopted   a plan for conserving energy under which the agency or institution   established a percentage goal for reducing the consumption of   electricity.  The exemption provided by this section applies only   while the agency or institution has an energy conservation plan in   effect and only if the agency or institution submits reports on the   conservation plan each year to the governor, the Legislative Budget   Board, and the comptroller [State Energy Conservation Office].          SECTION 28.  Section 388.006, Health and Safety Code, is   amended to read as follows:          Sec. 388.006.  [STATE ENERGY CONSERVATION OFFICE]   EVALUATION BY COMPTROLLER.  The comptroller [State Energy   Conservation Office] annually shall provide the laboratory with an   evaluation of the effectiveness of state and political subdivision   energy efficiency programs, including programs under this   chapter.  The laboratory shall calculate, based on the evaluation   and the forms submitted to the comptroller [office], the amount of   energy savings and estimated reduction in pollution achieved as a   result of the implementation of programs.  The laboratory shall   share the information with the commission, the United States   Environmental Protection Agency, and the Electric Reliability   Council of Texas to help with long-term forecasting and in   estimating pollution reduction.          SECTION 29.  Section 302.001(9-a), Local Government Code, is   amended to read as follows:                (9-a)  "Pilot program" means a pilot program operated   by the Energy Systems Laboratory at the Texas A&M Engineering   Experiment Station, in consultation with the Texas Facilities   Commission [and the State Energy Conservation Office], that:                      (A)  establishes and implements energy efficiency   improvements to state-owned buildings maintained by the   commission;                      (B)  generates savings in utility costs resulting   from the improvements resulting in at least a 30 percent annual   return on the costs of the improvements;                      (C)  provides for the participation of not fewer   than two companies selected by the commission; and                      (D)  provides for any money attributable to   utility cost savings resulting from the pilot program to be   appropriated only to the commission.          SECTION 30.  Section 39.905(b-3), Utilities Code, is amended   to read as follows:          (b-3)  Beginning not later than January 1, 2008, the   commission, in consultation with the comptroller [State Energy   Conservation Office], annually for a period of five years shall   compute and report to ERCOT the projected energy savings and demand   impacts for each entity in the ERCOT region that administers   standard offer programs, market transformation programs, combined   heating and power technology, demand response programs, solar   incentive programs, appliance efficiency standards, energy   efficiency programs in public buildings, and any other relevant   programs that are reasonably anticipated to reduce electricity   energy or peak demand or that serve as substitutes for electric   supply.          SECTION 31.  Sections 39.9051(f) and (g), Utilities Code,   are amended to read as follows:          (f)  Beginning April 1, 2012, a municipally owned utility   must report each year to the comptroller [State Energy Conservation   Office], on a standardized form developed by the comptroller   [office], information regarding the combined effects of the energy   efficiency activities of the utility from the previous calendar   year, including the utility's annual goals, programs enacted to   achieve those goals, and any achieved energy demand or savings   goals.          (g)  The comptroller [State Energy Conservation Office]   shall provide the reports made under Subsection (f) to the Energy   Systems Laboratory at the Texas Engineering Experiment Station of   The Texas A&M University System.  The laboratory shall calculate   the energy savings and estimated pollution reductions that resulted   from the reported activities.          SECTION 32.  Sections 39.9052(b) and (c), Utilities Code,   are amended to read as follows:          (b)  Beginning April 1, 2012, an electric cooperative that   had retail sales of more than 500,000 megawatt hours in 2005 must   report each year to the comptroller [State Energy Conservation   Office], on a standardized form developed by the comptroller   [office], information regarding the combined effects of the energy   efficiency activities of the electric cooperative from the previous   calendar year, including the electric cooperative's annual goals,   programs enacted to achieve those goals, and any achieved energy   demand or savings goals.          (c)  The comptroller [State Energy Conservation Office]   shall provide the reports made under Subsection (b) to the Energy   Systems Laboratory at the Texas Engineering Experiment Station of   The Texas A&M University System.  The laboratory shall calculate   the energy savings and estimated pollution reductions that resulted   from the reported activities.          SECTION 33.  Section 39.911, Utilities Code, is amended to   read as follows:          Sec. 39.911.  ALTERNATIVE FUNDING FOR ENERGY EFFICIENCY AND   RENEWABLE ENERGY SYSTEMS.  The comptroller [State Energy   Conservation Office], in coordination with the governor, the   Department of Agriculture, the Texas Commission on Environmental   Quality, the Texas Education Agency, the commission, and other   appropriate state agencies, shall solicit gifts, grants, and other   financial resources available to fund energy efficiency   improvements and renewable energy systems for public and private   facilities in this state.          SECTION 34.  Section 39.914(e), Utilities Code, is amended   to read as follows:          (e)  A municipally owned utility or electric cooperative   shall consider and complete the determinations regarding net   metering service as provided by the federal Public Utility   Regulatory Policies Act of 1978 (16 U.S.C. Section 2601 et seq., as   amended by the federal Energy Policy Act of 2005 (Pub. L.   No. 109-58)) after proceedings conducted in accordance with that   law.  A municipally owned utility or electric cooperative shall   report the determinations made under this subsection to the   comptroller [State Energy Conservation Office] and include in that   report information regarding metering electricity generated by   solar panels on public school building rooftops.          SECTION 35.  The following provisions are repealed:                (1)  Section 55.115(c), Education Code;                (2)  Chapter 447, Government Code;                (3)  Section 2165.057(b), Government Code;                (4)  Section 2305.002(3), Government Code; and                (5)  Section 2305.034, Government Code.          SECTION 36.  (a) On the effective date of this Act, the State   Energy Conservation Office is abolished.          (b)  The validity of an action taken by or in connection with   the authority of the State Energy Conservation Office before the   date the agency is abolished is not affected by the abolition.          SECTION 37.  On the effective date of this Act:                (1)  all powers and duties of the State Energy   Conservation Office are transferred to the comptroller of public   accounts;                (2)  a rule, form, policy, procedure, or decision of   the State Energy Conservation Office continues in effect as a rule,   form, policy, procedure, or decision of the comptroller of public   accounts until superseded by an act of the comptroller;                (3)  a reference in law to the State Energy   Conservation Office means the comptroller of public accounts;                (4)  any action or proceeding before the State Energy   Conservation Office is transferred without change in status to the   comptroller of public accounts and the comptroller assumes, without   a change in status, the position of the State Energy Conservation   Office in any action or proceeding to which the State Energy   Conservation Office is a party;                (5)  all money, contracts, leases, rights, bonds, and   obligations of the State Energy Conservation Office are transferred   to the comptroller of public accounts;                (6)  all personal property, including records, in the   custody of the State Energy Conservation Office becomes the   property of the comptroller of public accounts; and                (7)  all funds appropriated by the legislature to the   State Energy Conservation Office are transferred to the comptroller   of public accounts.          SECTION 38.  This Act takes effect September 1, 2023.