(1) There is hereby created in the state treasury a fund to be known as the parks and outdoor recreation emergency reserve cash fund. Moneys in an amount as specified in subsection (2) of this section from the parks and outdoor recreation cash fund created in section 33-10-111 that are not otherwise expended pursuant to that section shall be credited to the parks and outdoor recreation emergency reserve cash fund. Such fund shall be available to be used if there are insufficient funds in the parks and outdoor recreation cash fund at the end of any fiscal year for appropriations affecting the division made in that fiscal year.

(2) For the fiscal year 2008 and for each fiscal year thereafter, the balance in the parks and outdoor recreation emergency reserve cash fund shall increase by one percent of the overall appropriation to the division of parks and wildlife for state park operations; except that the balance in the parks and outdoor recreation emergency reserve cash fund shall not exceed ten percent of the total amount appropriated for state park operations.

(3) The parks and outdoor recreation cash fund shall not be unreasonably used to offset any general fund restriction or reduction that is imposed on the department of natural resources.

(4) There is hereby created a stores revolving fund, which fund shall be maintained to acquire stock for warehousing and distributing supplies for retail sales to visitors. The money in the fund is continuously appropriated to the division for the purchase of stock for retail sales to visitors. The purpose of the fund is to provide better budgetary control. Nothing contained in this subsection (4) authorizes the division to make any purchases or acquisitions in any manner except as provided by law. Any surplus in the revolving fund in excess of the amount needed for stock purchases reverts to the parks and outdoor recreation cash fund at the close of each fiscal year.