Sec. E-17. Transfers from unappropriated surplus at close of fiscal years 2002-03 and 2003-04. Notwithstanding any other provision of law, at the close of fiscal years 2002-03 and 2003-04, the State Controller shall transfer from the unappropriated surplus of the General Fund to the General Purpose Aid for Local Schools account within the Department of Education after all required deductions of appropriations and budgeted financial commitments and as the next priority after the transfers required pursuant to the Maine Revised Statutes, Title 5, sections 1507, 1511, 1513, 1517, 1519 and 1526 an amount not to exceed $9,413,299 in total. These funds may not be expended in fiscal year 2003-04 but must be carried forward until June 30, 2005. These funds may be allotted in fiscal year 2004-05 by financial order upon the recommendation of the State Budget Officer and approval of the Governor and are considered adjustments to appropriations and allocations in fiscal year 2004-05.

Sec. E-18. Tax Conformity Reserve. A Tax Conformity Reserve is established as an account within the General Fund to reserve funds to be used to conform the State's tax laws to the United States Internal Revenue Code. At the close of fiscal years 2002- 03 and 2003-04, the State Controller shall transfer to the Tax Conformity Reserve any balance remaining in General Fund unappropriated surplus after all the transfers authorized pursuant to that section of this Part that transfers from the unappropriated surplus of the General Fund to the General Purpose Aid for Local Schools account and after all other required deductions of appropriations and budgeted financial commitments.

Sec. E-19. Retired teachers' health insurance; state payment. Notwithstanding the Maine Revised Statutes, Title 20-A, section 13451, subsection 3, the state payment for retired teachers' health insurance in fiscal years 2003-04 and 2004-05 may be 40% of the retired teacher members' share but may not exceed $9,999,258 in fiscal year 2003-04 and $13,194,427 in fiscal year 2004-05.

Sec. E-20. Department of Administrative and Financial Services; lease-purchase authorization. Pursuant to the Maine Revised Statutes, Title 5, section 1587, the Department of Administrative and Financial Services on behalf of the Department of Public Safety may enter into financing arrangements in fiscal years 2003-04 and 2004-05 for the acquisition of motor vehicles for the Maine State Police. The financing arrangements entered into in each fiscal year may not exceed $1,800,000 in principal costs, and no financing arrangement may exceed 3 years in