I. The state treasurer shall establish a separate and distinct account to be known as the state park fund. The treasurer shall establish within the state park fund separate and distinct accounts, known as the state park account and the state-owned ski area account. The accounts shall be continuing and nonlapsing. The treasurer shall deposit in the state park account actual revenues from fees, services, accommodations, rentals, retail sales, net profit from concession operations, and special registration plate symbol fees collected under N.H. Rev. Stat. § 261:75-c in excess of budget expenses and excluding revenues associated with state-owned ski areas. The treasurer shall deposit in the state-owned ski area account actual revenues associated with the state-owned ski areas, derived by the department of natural and cultural resources from fees, services, accommodations, rentals, revenue from lift and tramway operations, retail sales, and net profit from concession operations in excess of budget expenses. Any federal moneys which become available and all donations and gifts shall be deposited into their appropriately designated accounts.
II. Any funds deposited into the state park account are hereby continually appropriated to and may be expended by the commissioner of the department of natural and cultural resources to cover budgeted appropriations provided the balance in the state park account does not go below $1.5 million and any transfer is reported to the governor and council and fiscal committee of the general court within 60 days.