Tex. Natural Resources Code § 31.070

(a) The gulf coast protection account is a dedicated account in the general revenue fund administered by the land office under this section and rules adopted by the land office.

(b) The gulf coast protection account consists of:

(1) money from gifts, donations, and grants; and

(2) money appropriated, credited, or transferred to the account by the legislature.

(c) Money in the gulf coast protection account may be used only to pay for expenditures that:

(1) are necessary to fulfill nonfederal sponsor obligations under agreements with the United States Army Corps of Engineers for implementing projects included in the plan recommended by the Coastal Texas Protection and Restoration Feasibility Study Final Report and Final Environmental Impact Statement dated August 2021 issued by the Galveston District, Southwestern Division, of the United States Army Corps of Engineers and the land office;

(2) comply with the terms of a local cooperation agreement executed by the land office and the Gulf Coast Protection District established under Chapter 9502, Special District Local Laws Code; and

(3) are for projects that:

(A) are necessary or useful for the protection of the portion of the gulf coast located within the territory of the district; or

(B) would benefit the district and are designated as Coastal Storm Risk Management Projects within the Coastal Texas Study.

(d) The legislature finds that the expenditure of money in the gulf coast protection account in accordance with Subsection (c) serves a public purpose.

(e) The expenditure of money in the gulf coast protection account is subject to audit by the state auditor.