(a) The commanding officer of each unit is the custodian of the unit fund. The commanding officer shall:
(1) receive, keep, properly disburse, and document the use of the money in the fund; and
(2) submit to the department an itemized statement of money received and disbursed during the preceding reporting period:
(A) on September 1 of each year; and
(B) when there is a change of the commanding officer of the unit.
(b) The unit fund consists of:
(1) donations made to the fund;
(2) rental income from state facilities under the management of the unit that are leased for less than three days;
(3) revenue received from the sale of goods or services to members of the unit and visitors; and
(4) depository interest and investment income earned on amounts in the fund.
(c) A unit fund is a special fund held outside the state treasury to be administered by the commanding officer of the unit without further appropriation. A unit fund is not subject to Chapter 2256. The department shall develop policies and procedures concerning the administration of the funds. If any part of the fund remains unexpended and unobligated at the end of the state fiscal year, that amount is dedicated for the same purposes in the subsequent year. Money in the fund may not be diverted for any other purpose.
(d) Chapter 94, Human Resources Code, does not apply to vending facilities operated for the benefit of a unit fund.