[§40-89]  Prior year accounts. 
The comptroller shall establish new accounts for all special and revolving
funds on July 1 of each fiscal year.  All unencumbered cash balances for
special and revolving funds established in previous years shall be deposited in
the appropriate account for the current fiscal year unless otherwise provided
by law; provided that this section shall not apply to those funds which are
designated by either the legislature or the director of finance for transfer to
the general fund. [L 1996, c 40, pt of §1]