Louisiana Revised Statutes Tit. 17, § 5069. TOPS Income Fund

A. The TOPS Income Fund, hereinafter referred to as the “fund”, is hereby created within the state treasury as a special fund for the purpose of funding the Taylor Opportunity Program for Students (TOPS).

B. Any money donated to the fund or appropriated to the fund by the legislature shall be deposited in the fund. Monies in the fund shall be invested in the same manner as monies in the general fund. Interest earned on investments of monies in the fund shall be credited to the fund. Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

C. Monies in the fund shall be used and expended solely to provide funding for TOPS, together with any other funds available, including the TOPS Fund.