The House Appropriations Committee monitors state non-general fund (NGF) revenue collections and adopts adjustments to the amounts included in the Appropriation Act as needed.
NGF revenues are resources collected by the Commonwealth with a dedicated purpose, unlike flexible General Fund revenues. NGF revenues include federal funding, transportation related taxes, and higher education tuition collections.
Budget Overview
About two-thirds of the state budget is comprised of non-general fund revenues.
Almost half of non-general funds are appropriated to two agencies: the Department of Medical Assistance Services ($19.1 billion) and the Department of Transportation ($8.3 billion). Other areas with significant non-general fund appropriations include Direct Aid to Public Education, higher education, the Department of Social Services, the Alcoholic Beverage Authority, and the Department of Rail and Public Transportation.
There are 9 categories of nongeneral funds:
| Non-General Fund | Description | FY 2026 Appropriations (Ch. 725) |
|---|---|---|
| Federal Trust | Includes all federal funding, except those for transportation, higher education, and the Virginia Employment Commission. | $22.5 billion |
| Commonwealth Transportation | Includes all revenues dedicated for Virginia’s transportation system except for toll revenues. This fund includes all federal transportation funds, dedicated fuel and general sales taxes, and licensing and registration fees | $8.4 billion |
| Higher Education Operating | Includes federal funds supporting university operations, student tuition and fees, and revenues generated by college activities | $12.4 billion |
| Dedicated Special Revenue | Includes revenue from fees and payments restricted to a related activity, for example a portion of casino gaming revenues are restricted to support school construction grants | $5.3 billion |
| Internal Service | Includes funds for services provided by one state agency for another. Examples include lease payments from agencies to the Department of General Services, IT service fees from agencies to VITA, and DHRM’s administration of the state health plan | $2.7 billion |
| Enterprise | Includes funds generated by self-supporting state government entities, such as ABC stores, prepaid tuition contracts through Commonwealth Savers, and the state lottery | $2.9 billion |
| Debt Service | Includes funds used to service debt issued by or on behalf of higher education institutions through funding sources such as student housing, dining, and athletic fees | $312.9 million |
| Trust and Agency | Includes funds held by the state for individuals or organizations, for example unemployment insurance, tobacco settlement funds, and lottery and literary proceeds earmarked for public education | $2.8 billion |
| Special | Includes revenues from restricted taxes and other revenue sources. These include child support, reimbursements from Medicaid and Medicare, and Virginia Port Authority income derived from the Virginia International Terminals. | $2.4 billion |
| TOTAL | $59.8 billion |
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