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Final review and approval of the appropriations bill and subsequent implementation of the budget are primarily the responsibilities of executive branch officials. Nevertheless, the legislative leadership plays an important role in ongoing monitoring of the implementation of the budget through the LBB.
Review and Approval (May-June)--If the appropriations
bill is passed by both houses, it is sent to the comptroller for
certification. The Texas Constitution requires the comptroller to
certify that there will be sufficient revenue to cover the
appropriations made by the legislature. If not, then cuts need to be
made. If the appropriations bill is certified by the comptroller, it
goes to the governor for signing. The Texas Constitution gives the
governor line-item veto authority--the authority to veto individual items in the appropriations bill. If the legislature is still in session when that authority is exercised (theoretically possible, but unlikely), it may override any vetoed line-items by a two-thirds majority vote in each house.
Implementation and monitoring--After the
appropriations bill is certified by the comptroller and signed by the
governor, the bill guides spending over the next two years, beginning on
September 1 of odd-numbered years. Although the budget is not recorded
in Texas statutes or codes, it has the force of law. Agencies are bound
by it, and their compliance is monitored by the LBB and the SAO. But
there is wiggle room--the governor and the LBB acting together are
empowered with "budget execution authority," allowing them to shift funds between agency programs, or even between agencies, if the need arises during the long period when the legislature is not in session.
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