(a) On and after April first, two thousand five, such fund shall consist of the revenues heretofore and hereafter collected or required to be deposited pursuant to paragraph (a) of subdivision eighteen of section twenty-eight hundred seven-c, and sections twenty-eight hundred seven-j, twenty-eight hundred seven-s and twenty-eight hundred seven-t of the public health law, subdivision (b) of section four hundred eighty-two and section eleven hundred eighty-six of the tax law and required to be credited to the tobacco control and insurance initiatives pool, subparagraph (O) of paragraph four of subsection (j) of section four thousand three hundred one of the insurance law, section twenty-seven of part A of chapter one of the laws of two thousand two and all other moneys credited or transferred thereto from any other fund or source pursuant to law.

(b) The pool administrator under contract with the commissioner of health pursuant to section twenty-eight hundred seven-y of the public health law shall continue to collect moneys required to be collected or deposited pursuant to paragraph (a) of subdivision eighteen of section twenty-eight hundred seven-c, and sections twenty-eight hundred seven-j, twenty-eight hundred seven-s and twenty-eight hundred seven-t of the public health law, and shall deposit such moneys in the HCRA resources fund. The comptroller shall deposit moneys collected or required to be deposited pursuant to subdivision (b) of section four hundred eighty-two of the tax law and required to be credited to the tobacco control and insurance initiatives pool, subparagraph (O) of paragraph four of subsection (j) of section four thousand three hundred one of the insurance law, section twenty-seven of part A of chapter one of the laws of two thousand two and all other moneys credited or transferred thereto from any other fund or source pursuant to law in the HCRA resources fund.

(c) The pool administrator shall, from appropriated funds transferred to the pool administrator from the comptroller, continue to make payments as required pursuant to sections twenty-eight hundred seven-k, twenty-eight hundred seven-m (not including payments made pursuant to subparagraph (ii) of paragraph (b) and paragraphs (c), (d), (e), (f) and (g) of subdivision five-a and subdivision seven of section twenty-eight hundred seven-m), and twenty-eight hundred seven-w of the public health law, paragraph (e) of subdivision twenty-five of section twenty-eight hundred seven-c of the public health law, paragraphs (b) and (c) of subdivision thirty of section twenty-eight hundred seven-c of the public health law, paragraph (b) of subdivision eighteen of section twenty-eight hundred eight of the public health law, subdivision seven of section twenty-five hundred-d of the public health law and section eighty-eight of chapter one of the laws of nineteen hundred ninety-nine.

(d) Moneys in the health care reform act resources fund shall be kept separate from and shall not be commingled with any other moneys in the joint or sole custody of the comptroller and the department of health.

(e) Moneys of the fund, following appropriation by the legislature, shall be expended in accordance with sections twenty-eight hundred seven-k, twenty-eight hundred seven-l, twenty-eight hundred seven-m, and twenty-eight hundred seven-v of the public health law, pursuant to a certificate of approval of availability issued by the director of the budget, upon the recommendation of the commissioner of health, or where appropriate, the superintendent of financial services, the commissioner of mental health and the director of the state office for the aging, and a copy of such certificate filed with the state comptroller, the chairperson of the senate finance committee and the chairperson of the assembly ways and means committee.

(f) The moneys, following allocation, shall be paid out of the fund on the audit and warrant of the comptroller on vouchers certified or approved by the commissioner of health, or by an officer or employee of the department of health designated by the commissioner.

(g) Upon the direction of the director of the budget, the state comptroller shall transfer amounts up to the undisbursed balance of existing funds and accounts supported by revenues collected pursuant to HCRA to the HCRA resources fund.

(h) The comptroller shall provide the pool administrator with any information needed, in a form or format prescribed by the pool administrator, to meet health care reform act reporting requirements as set forth in article twenty-eight of the public health law or as otherwise provided by law.

(i) The commissioner of health and the comptroller are directed to develop an expedited process to make immediate payments to any provider or an immediate transfer of funds to the pool administrator for the purposes of making necessary distributions, within available appropriations therefor, in accordance with sections twenty-eight hundred seven-k, twenty-eight hundred seven-l, twenty-eight hundred seven-m, and twenty-eight hundred seven-v of the public health law to address emergency provider cash needs, as determined by the commissioner of health.

(j) The state comptroller shall transfer from the HCRA resources fund to the general debt service fund, revenue bond tax fund (311.02) amounts equal to the debt service paid for bonds, notes, or other obligations issued pursuant to article five-C and article five-F of this chapter to finance the HEAL NY capital grant program authorized pursuant to section sixteen hundred eighty-j of the public authorities law.