Bill > HB251

This bill appropriates a total of $80,424,752 for the fiscal year ending September 30, 2027, from the Children's First Trust Fund and additional tobacco settlement funds to various state agencies for programs serving children, with specific allocations detailed for entities like the Department of Human Resources, Department of Youth Services, and Alabama Medicaid Agency, among others. It mandates that all tobacco revenues designated for the Children's First Trust Fund be deposited within 30 days of receipt and outlines procedures for allocating these funds quarterly to agencies, contingent upon the availability of tobacco revenues. The bill also requires the Director of Finance to notify agencies of their expected allocations and the Department of Early Childhood Education of all appropriations and allocations from the fund. Importantly, it transfers a portion of the Children's First Trust Fund receipts previously allocated to the State Board of Education to the State General Fund. Furthermore, the bill emphasizes that allocations from the Children's First Trust Fund are conditional on receiving tobacco revenues and must be spent according to specific state code provisions, with any remaining funds at the end of the fiscal year staying in the trust fund rather than reverting to other funds. The Department of Early Childhood Education is tasked with ensuring agencies submit approved "plans of investment" detailing how funds will be used, including quality assurance measures and measurable outcomes, and must notify legislators about grants in their areas. The Secretary of the Department of Early Childhood Education will report these plans to legislative oversight committees and may approve adjustments to plans to address immediate child needs.

Budget and Finance

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