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