It looks like they left a huge loophole by forgetting to prohibit the state from borrowing from the funds.
Technically, by taking the cash out of the fund and replacing it with an IOU, they haven’t “spent” the money. But, the reality is everyone knows it will never be paid back.
Notice that they never have to “dip into state funds” to pay the legions of useless administrative drones who mostly cruise Facebook all day, or who stand around staring at manholes.
The day they cut administrators, management levels, or sell off administration buildings is the day I can begin to believe they are serious.