KIRSHBAUM, Justice.
This appeal involves questions concerning the authority of the chief executive of the State of Colorado to transfer funds from the departments of the executive branch of government for which the funds were appropriated to other executive departments. Specifically, the appeal is brought by the Honorable Richard D. Lamm, as Governor of the State of Colorado, from a judgment of the trial court in two consolidated civil actions originally filed against the Governor and others by the Colorado General Assembly seeking a judicial declaration that certain transactions undertaken by the Governor were not authorized. The trial court concluded that one of the transactions was authorized and that the others were not. The General Assembly has filed a cross-appeal in one of the cases. We affirm in part, reverse in part and remand for further proceedings.
I. Facts
The basic facts giving rise to the filing of the two suits are not in dispute, although the parties are in sharp conflict with regard to the significance of those facts. On August 28 and September 18, 1980, the Governor, by executive orders, authorized the transfer of $2,475,000 to various accounts of the Department of Corrections from accounts in other executive departments.1 The transferred sums represented [511]*511“reversions,” i.e., appropriated funds not spent during the fiscal year for the purposes for which they were appropriated. These funds had been appropriated by the General Assembly for the state fiscal year ending June 30, 1980. Had they not been expended, the funds would have been returned (“reverted”) to the state general fund or a special fund by the executive branch departments for whose programs the original appropriations had been made.
These transfers were deemed essential by the Governor because the General Assembly was not in session and, under a decision of the United States District Court for the District of Colorado, Ramos v. Lamm, 485 F.Supp. 122 (D.Colo.1979), aff'd in part, 639 F.2d 559 (10th Cir.1980), cert. denied, 450 U.S. 1041, 101 S.Ct. 1759, 68 L.Ed.2d 239 (1981), it was essential that the Division of Correctional Industries of the Department of Corrections complete construction of a new maximum security prison facility by December 30, 1980. The Department of Corrections was unable to finance completion of that project by the end of the year from its appropriated funds. The Governor consulted with the Joint Budget Committee of the General Assembly concerning this situation and informed that body of his decision to meet the perceived fiscal crisis by means of these transfers.
In Civil Action No. 81CV10058, filed November 19, 1981, the General Assembly alleged that these 1980 transfers violated article III of the Colorado Constitution and sections 32 and 33 of article V of the Colorado Constitution.2 The General Assembly also asserted that the transfers violated section 24-75-102, 10 C.R.S. (1973),3 sec[512]*512tions 24-75-201.1,4 -201.2,5 -3026 and -303,7 10 C.R.S. (1982), and certain administrative regulations. The suit was instituted subsequent to the adoption of Senate Joint Resolution No. 12 of the Fifty-third General Assembly. Sen. Joint Res. No. 12, 1981 Colo.Sess.Laws 2066. In his answer, the Governor argued that the transfers were authorized by article III of the Colorado Constitution and by sections 24-30-201(l)(b) and 24-37-405(l)(k), 10 C.R.S. (1982).8 The Governor, who was the sole defendant in this action, asked for a declaratory judgment that the transfers were authorized.
On June 16, 1982, Civil Action No. 82CV5005 was commenced by the General Assembly against the Governor, the Treasurer of the State of Colorado, the Controller of the State of Colorado, the Executive Director of the Department of Administration of the State of Colorado and two pri[513]*513vate parties.9 This action challenged certain transactions which occurred in November 1981 and May 1982.
On October 26, 1981, the State of Colorado received the sum of $306,783 from Standard Oil Company of California (Chevron), a private corporation. This sum represented Colorado’s share of a special fund created pursuant to a consent order which terminated Chevron’s involvement in federal administrative and judicial proceedings arising from allegations by the United States Department of Energy that Chevron had violated federal price-control legislation in sales of petroleum and natural gas products. In response to a letter from Chevron to the State Office of Energy Conservation, an office of the executive branch, indicating that Colorado was required by the consent order to indicate the purpose for which its share would be spent, the Governor had determined that the sum should be allocated to that office for energy conservation purposes. Accordingly, on November 12, 1981, the sum of $306,783 was allotted to the account of the Office of Energy Conservation.
In May of 1982, the Governor approved four sets of transfers of appropriated funds and cash funds spending authorities among several executive departments.10 The first transaction involved the transfer of $649,000 of appropriated funds from fifty-two accounts in various executive departments to an account in the Office of the State Controller and a re-allocation of this sum to three different accounts. The Central Pots account11 of the Office of State Planning and Budgeting (O.S.P.B.) received $627,879, which sum was allocated by O.S.P.B. to several executive departments for personnel expenses. The second transaction involved the transfer of $300,-000 in appropriated funds from Central Pots accounts and line item accounts of seven executive departments to the general funds account of the Governor’s Office, which funds were ultimately expended for operations of the Executive Office, the Executive Residence and the Office of the Lieutenant Governor. The third transaction involved the transfer of $312,315 of the cash funds spending authority appropriated to O.S.P.B. for Central Pots to accounts of three executive departments. Finally, $1,179,000 of the cash funds spending authority appropriated to Correctional Industries was transferred to the personal services budgets of other agencies which were cash funded in part and which had generated cash revenues in excess of their appropriated cash funds spending authorities.
[514]*514The complaint in Civil Action No. 82CV5005 alleged that the 1981 and 1982 transactions violated the following provisions of the Colorado Constitution: article III; article IV, section 2; and article V, sections 17, 32 and 33.12 The complaint also alleged that the transactions violated sections 24-75-102, 24-30-202 and 24-50-110(l)(c), 10 C.R.S. (1982), and certain administrative regulations.13
The defendants filed an answer and two counterclaims to this complaint. The answer asserted that all of the challenged transfers were authorized by the Colorado Constitution and by sections 24-30-201(l)(b) and 24-37-405(l)(k), 10 C.R.S. (1982). It also asserted that the Chevron funds received by the executive branch in October of 1981 were not subject to legislative appropriation. The first counterclaim alleged that the passage of House Bill 126114 in 1982, a supplemental appropriations bill for the Department of Administration, violated the separation of powers provision of article III of the Colorado Constitution and constituted legislative interference with the executive power to administer appropriated funds, as vested by section 2 of article IV of the Colorado Constitution, because it retroactively decreased Central Pots appropriations for the executive branch for that fiscal year. The second counterclaim alleged that the General Assembly had arbitrarily refused to appropriate sufficient funds to ensure minimal levels of operation for the Office of the Governor for fiscal year 1981-82. It also alleged that such under-funding was part of a continuing course of conduct designed to reduce the effectiveness of the executive branch of government, in violation of article III of the Colorado Constitution.
The trial court concluded that the Governor’s treatment of the Chevron funds was authorized because those funds in essence constituted a gift to the State of Colorado and were not subject to the appropriation power of the General Assembly. With respect to the transfers to the Department of Corrections in 1980 and all of the transfers in May 1982, the trial court concluded that they were authorized by sections 24-30-201(l)(b) and 24-37-405(l)(k), 10 C.R.S. (1982), but that those statutes violated constitutional provisions vesting the General Assembly with sole authority over appro[515]*515priations. Reasoning that the expenditure of such funds constituted in effect a reap-propriation by executive order, the trial court concluded that the two statutes constituted “an unlawful delegation of the legislative function.” Given this resolution, the trial court deemed the question of whether the transfers violated other statutes to be moot. The trial court also dismissed the counterclaims in Civil Action No. 82CV5005 on the grounds that appropriations are always subject to modification and amendment and that the Governor failed to establish that the challenged conduct “did or would impair the functions of the executive branch.”
II. Jurisdiction
The Governor contends that the judicial branch lacks jurisdiction to determine the issues raised by these two civil actions. We disagree.
The Governor initially argues that these lawsuits were not validly authorized because they were instituted pursuant to joint resolutions not subject to the Governor’s signature or veto and, therefore, are prohibited by article V, section 39, of the Colorado Constitution. That section of the constitution provides as follows:
Every order, resolution or vote to which the concurrence of both houses may be necessary, except on the question of adjournment, or relating solely to the transaction of business of the two houses, shall be presented to the governor, and before it shall take effect, be approved by him, or being disapproved, shall be re-passed by two-thirds of both houses, according to the rules and limitations prescribed in case of a bill.
Colo. Const, art. V, § 39. The provision requires presentment to the Governor only of enactments which are legislative in nature. Watrous v. Golden Chamber of Commerce, 121 Colo. 521, 218 P.2d 498 (1950). It prohibits the General Assembly from creating laws regulating norms of public conduct without first presenting such laws for approval or veto to the chief executive of the state. A resolution by a legislative body authorizing litigation on behalf of itself cannot be deemed legislation, and is not legislative in nature. See Sixty-seventh Minnesota State Senate v. Beens, 406 U.S. 187, 92 S.Ct. 1477, 32 L.Ed.2d 1 (1972) (per curiam). Therefore, the argument that these lawsuits were not properly authorized because they were not submitted to the Governor for approval or veto is not persuasive.
The Governor also contends that the General Assembly lacks standing to assert the unconstitutionality of statutes it has enacted and which it may repeal.15 It must be noted that the General Assembly has raised the issue of the unconstitutionality of sections 24-30-201(l)(b) and 24-37-405(l)(k), 10 C.R.S. (1982), only by way of response to a particular construction of those statutes asserted by the Governor in the latter’s answers to the complaints. The issue is not raised by the complaints filed by the General Assembly and will arise only if this court adopts the statutory constructions urged by the Governor. Because we reject those constructions and reverse the trial court’s conclusion that the statutes are unconstitutional, see part III, infra, we need not decide in what circumstances, if any, the General Assembly may obtain a judicial declaration that a statute which the General Assembly may repeal at any time is unconstitutional.
Implicit in the Governor’s argument that the trial court lacked jurisdiction over these two cases is the suggestion that the General Assembly lacked standing to initiate these lawsuits. Whether a particular plaintiff has standing to invoke the [516]*516jurisdiction of the courts is a preliminary inquiry designed to ensure that the judicial power is exercised only in the context of a case or controversy. See State Board for Community Colleges & Occupational Education v. Olson, 687 P.2d 429 (Colo.1984). The resolution of standing issues requires a court to determine, based primarily upon the allegations contained in the complaint, “(1) whether the plaintiff was injured in fact [and] (2) whether the injury was to a legally protected right.” Wimberly v. Ettenberg, 194 Colo. 163, 168, 570 P.2d 535, 539 (1977). Parties seeking declaratory or injunctive relief, as in this case, may satisfy the injury-in-fact test by showing that the action complained of has caused or has threatened to cause injury. Id.; see Community Tele-Communications, Inc. v. Heather Corp., 677 P.2d 330 (Colo.1984); CF & I Steel Corp. v. Colorado Air Pollution Control Commission, 199 Colo. 270, 610 P.2d 85 (1980). The requirement of an injury in fact is of constitutional dimension; the judicial power granted to courts by article VI of the Colorado Constitution may be exercised only if an actual controversy exists, as demonstrated by real injury. See Conrad v. City & County of Denver, 656 P.2d 662 (Colo.1983) (as modified on denial of rehearing). The requirement that the injury be to a legally protected right reflects prudential considerations of judicial self-restraint. Id.
In determining whether a plaintiff has asserted a sufficient injury to satisfy the test of standing, the court must accept the averments of the complaint as true and may consider other evidence supportive of standing. Olson, 687 P.2d 429. If the complaint fails to allege injury, the case must be dismissed; if the plaintiff does allege sufficient injury, the question of whether the plaintiff is protected by law from the alleged injury must be answered. Id. We have stated that the determination of this latter question is “inextricably tied” to the merits of the dispute. Wimberly, 194 Colo. at 168, 570 P.2d at 539. A decision that a plaintiff lacks standing because the claimed injury does not infringe any legally protected right of the plaintiff may be viewed as equivalent to a holding that the plaintiff has failed to state a claim upon which relief may be granted. Olson, 687 P.2d 429.
The question of when a legislative body may obtain judicial relief has not arisen frequently, although the existence of judicially cognizable injuries to a legislative body as a whole has been recognized. See Sixty-seventh Minnesota State Senate v. Beens, 406 U.S. 187, 92 S.Ct. 1477, 32 L.Ed.2d 1 (1972); Coleman v. Miller, 307 U.S. 433, 59 S.Ct. 972, 83 L.Ed. 1385 (1939); Thirteenth Guam Legislature v. Bordallo, 588 F.2d 265 (9th Cir.1978); Government of Virgin Islands v. Eleventh Legislature of Virgin Islands, 536 F.2d 34 (3d Cir. 1976); cf. United States v. American Telephone & Telegraph Co., 551 F.2d 384 (D.C. Cir.1976) (dicta); Kennedy v. Sampson, 511 F.2d 430 (D.C.Cir.1974) (senator’s standing to challenge constitutionality of pocket veto derived in part from injury to Congress); Legislature of California v. Deukmejian, 34 Cal.3d 658, 194 Cal.Rptr. 781, 669 P.2d 17 (1983); Note, Congressional Access to the Federal Courts, 90 Harv.L.Rev. 1632 (1977). The General Assembly alleges that the challenged transfers impermissibly infringed its power of appropriation in violation of article III (separation of powers) and sections 17, 32 and 33 of article V (appropriations power) of the Colorado Constitution and various statutory provisions. These averments satisfy the requirements of an allegation that an injury in fact has occurred to a legally protected right. See Dodge v. Department of Social Services, 198 Colo. 379, 600 P.2d 70 (1979).
III. The “Transfer” Statutes
The Governor asserts that the trial court erred in concluding that sections 24-37-405(l)(k) and 24-30-201(l)(b), 10 C.R.S. (1982), violate the provisions of article III of the Colorado Constitution prohibiting each branch of government from exercising any power properly belonging to either of [517]*517the other two branches of government.16 We agree.
Section 24-37-405(l)(k) states as follows:
(1) The division of budgeting shall assist the governor in his responsibilities pertaining to the executive budget. Specifically, it shall:
(k) Review for the governor all transfers between appropriations and all work programs recommended by the controller. ...
By its terms, this statute defines an administrative review function to be performed by the division of budgeting. It does not confer any authority upon that office to make, recommend or approve any transfers of any kind, ñor does it contain any language indicating whether particular transfers are to be presumed authorized. The statute does not confer any power of appropriation or any other legislative power upon the division, and does not violate article III of the Colorado Constitution.
Section 24-30-201(l)(b), which will at times be referred to as the “controller statute,” states as follows:
(1) The division of accounts and control shall be a division in the department of administration. The controller shall be the head of the division and shall be appointed by the executive director of the department of administration, subject to the provisions of section 13 of article XII of the state constitution. The controller shall be bonded in such amount as said executive director shall fix. The powers and duties of the division and of the controller shall be:
(b) To recommend transfers between appropriations under the provisions of law, to become effective upon approval by the governor....
The authority described in this statute has been vested in the executive branch since the adoption of the Administrative Code of 1941. See ch. 2, sec. 9, 1941 Colo.Sess. Laws 35, 54 (codified at C.R.S.1953, § 3-3-1(9)).17 This statutory language permits the controller to exercise the power of recommendation only with regard to transfers “under the provisions of law.” Thus, the statute by its terms limits the controller’s authority to recommend transfers to such transfers as are authorized by some source independent of section 24-30-201(l)(b). Certainly transfers prohibited by the Colorado Constitution could not be considered transfers “under the provisions of law.” [12] The Governor contends that the phrase “under the provisions of law” should be construed to modify the word “appropriations.” Such a construction would render the phrase meaningless; “appropriations” may only be made by the adoption of a statute and, therefore, are always made “under the provisions of law.” When possible, every word of a statute must be given effect. See Leonard v. Board of Directors, 673 P.2d 1019 (Colo. App.1983). Furthermore, if the transfers subject to the recommending authority of the controller are not limited to transfers authorized by some source independent of the controller statute, there would be no limit on the authority of the Governor to approve transfers of funds between appropriations, even in violation of specific directions by the General Assembly in the Long Bill or in some other statute. To read such broad authority into the statute would acknowledge that by this statute the General Assembly delegated to the chief executive the power of appropriation — an unconstitutional result to be avoided rather than embraced in seeking to ascertain the meaning and intent of legislation. See, e.g., Romero v. Sandoval, 685 P.2d 772 (Colo.1984).
[518]*518A limited construction of the controller statute is further indicated when consideration is givén to another principle of statutory construction, namely, that when determining the meaning of a particular statute, it is important to consider the relationship of that statute to other legislative provisions concerning the same subject matter when the statute in question is part of a comprehensive legislative program. See, e.g., Allen v. Charnes, 674 P.2d 378 (Colo.1984). The controller statute was initially adopted in 1941 as part of a comprehensive legislative revision of statutory provisions governing the administrative operations of the executive branch of government. See ch. 2, 1941 Colo.Sess.Laws 35. The conclusion that the controller statute refers only to transfers otherwise authorized by law is supported by an examination of the history of certain other provisions of the Code.
When the predecessor of the controller statute was adopted in the 1941 Administrative Code, a separate provision of that Code dealt with the authority of the Gover- • nor to effect transfers of funds appropriated to executive departments. Section 11 of article 2 of the 1941 Code — the section immediately preceding the predecessor of the controller statute — expressly authorized the Governor “to transfer from the contingent and incidental fund of any department, board or bureau having a surplus therein to any department, board or bureau having a deficit in its contingent and incidental fund such sums as he may deem necessary.” Ch. 2, sec. 11, 1941 Colo.Sess. Laws 35, 52 (codified at C.R.S.1953, § 3-2-3).
However, the provision authorizing transfers between contingent and incidental funds of departments was repealed in 1963. Ch. 32, sec. 3, 1963 Colo.Sess.Laws 120, 122. Prior to 1963, it could be argued that the authority of the controller and of the Governor referred to in the controller statute extended at least to interdepartmental transfers of appropriations for contingent and incidental funds. However, since the repeal of the statute giving the Governor authority to transfer contingent and incidental funds from one department to another, the only statutory authority of the controller or the Governor with respect to the transfer of appropriated funds found in the Administrative Code, with the exception of an emergency provision,18 is the language of the controller statute referring to transfers authorized by law. The Governor’s contention that since 1941 the controller statute itself has by implication recognized an authority in the office of the Governor to transfer funds between departments, if adopted, requires the conclusion that statutory language which for twenty-two years purported to authorize interdepartmental transfers of contingent and inci[519]*519dental funds in fact was mere surplusage. We reject this proposed construction. See People v. Hamilton, 666 P.2d 152 (Colo. 1983). Rather, we conclude that the controller statute refers only to transfers which are authorized by some other provision of law. Thus construed, the statute itself does not unconstitutionally delegate to the chief executive the power of the General Assembly to appropriate funds.
IV. Inherent Executive Authority
The Governor contends that the 1980 and 1982 transfers were within the discretion inherent in the constitutional authority of the chief executive to administer the executive branch of government. We disagree.
In Anderson v. Lamm, 195 Colo. 437, 579 P.2d 620 (1978), we recognized that inherent in the responsibility for administering the executive branch of government granted to the Governor by article IV, section 2, of the Colorado Constitution, is the authority to control “how the money is to be allocated.” Id. at 445, 579 P.2d at 626. This flexibility in executive authority is limited, however, by the principle that the constitution vests the General Assembly with authority to determine “the amount of state funds ” to be spent for particular purposes. Id. (emphasis in original). The tension created by these contrasting principles is inherent in our tripartite form of government. To the extent the executive and legislative branches seek to accommodate diverse fundamental policy goals pursued by each branch, the tension will be minimized. To the extent there are major impediments, from whatever origin, to such accommodation, the tension will increase. With the political theory of Montesquieu and the practical models of federal and other state constitutions as guides, the citizens of this state have concluded that the tension is essential to guarantee the maximum realization of their fundamental policy aspirations. See Pena v. District Court, 681 P.2d 953 (Colo.1984). When confronted by the necessity of exploring this twilight zone of competing constitutional authority, courts must measure the extent of the Governor’s authority to administer by the extent of the General Assembly’s power to appropriate. See Anderson, 195 Colo. 437, 579 P.2d 620; MacManus v. Love, 179 Colo. 218, 499 P.2d 609 (1972).
With certain minor exceptions, the challenged transactions involved the transfer of appropriations or cash funds spending authorities from the department initially designated to receive such appropriations or authorities to another department. The Governor concedes that the transfers in question, if not authorized by the controller statute, were not specifically authorized by any other statute.19
It is undisputed that the power to legislate granted to the General Assembly by article V, section 1 of the Colorado Constitution permits the General Assembly to define the operation of grants of governmental authority articulated by the constitution, cf. Walker v. Bedford, 93 Colo. 400, 26 P.2d 1051 (1933), and that the power of the General Assembly over appropriations is absolute. MacManus, 179 Colo. 218, 499 P.2d 609; In re Continuing Appropriations, 18 Colo. 192, 32 P. 272 (1893). In People ex rel. Hegwer v. Goodykoontz, 22 Colo. 507, 511, 45 P. 414, 416 (1896), this court commented as follows on this allocation of governmental authority:
[520]*520The object of the constitutional provision inhibiting the payment of money from the state treasury, except by an appropriation made by law, etc., is to prohibit expenditures of the public funds at the mere will and caprice of the crown or those having the funds in custody, without direct legislative sanction therefor. ...
See also State, ex rel. Norfolk Beet-Sugar Co. v. Moore, 50 Neb. 88, 69 N.W. 373 (1896) (discussing history of appropriations power in British and American governments). This plenary power of the legislature over appropriations is the power “ ‘to set apart from the public revenue a certain sum of money for a specified object, in such manner that the executive officers of the government are authorized to use that money, and no more, for that object and for no other.’ ” People ex rel. Ammons v. Kenehan, 55 Colo. 589, 598, 136 P. 1033, 1036 (1913) (quoting Moore, 50 Neb. at 96, 69 N.W. at 376).
In determining whether particular legislation constitutes an appropriation, we have observed that no precise formula is required, and that the critical determination is whether the particular law fixes a sum certain for a specific purpose. See Goodykoontz, 22 Colo. 507, 45 P. 414. An act creating the office of state steam boiler inspector and fixing the inspector’s annual salary was held to constitute an appropriation. Id.; see also In re Continuing Appropriations, 18 Colo. 192, 32 P. 272 (upholding the general validity of continuing appropriations). Conversely, a statute fixing a rate of pay for soldiers serving under order of local authorities in times of insurrection was held not to constitute an appropriation because no limit was set on the total that might be expended for such pay. Kenehan, 55 Colo. 589, 136 P. 1033.
Recognizing the legislature’s plenary power to determine the objects and level of support to which the public revenues may be put does not mean that the executive branch has no role in the appropriations process. The governor has veto power over appropriations. Colo. Const, art. IV, §§ 11, 12; see In re Interrogatories of Governor Regarding Certain Bills of the Fifty-first General Assembly, 195 Colo. 198, 578 P.2d 200 (1978). The executive branch also plays an important role in the budget process by submitting information to the General Assembly necessary for the intelligent exercise of the appropriations power. See §§ 24-37-100.3 to -404, 10 C.R.S. (1982 & 1984 Supp.); Dodge v. Department of Social Services, 657 P.2d 969 (Colo.App.1982). The Governor also may convene the General Assembly on extraordinary occasions to address fiscal crises. See Colo. Const, art. IV, § 9; e.g., Proclamation, 1933 Colo.Sess.Laws, Extraordinary Session. Such cooperation between the branches of government illustrates the exception to the command of article III that the powers of government be kept distinct. See People v. McKenna, 199 Colo. 452, 611 P.2d 574 (1980).
Once an appropriation has been made, it becomes the executive’s responsibility to “take care that the laws be faithfully executed.” Colo. Const, art. IV, § 2. The Governor correctly notes that the duty to execute appropriations or spending laws encompasses the authority to administer the budget. See Anderson, 195 Colo. 437, 579 P.2d 620; MacManus, 179 Colo. 218, 499 P.2d 609. As the trial court found, the transactions here challenged were carried out in the good faith belief that they were essential for the fulfillment of that constitutional responsibility in view of the circumstances confronting the executive branch. The issue, however, is whether such transactions were in fact constitutionally authorized.
The appropriations and cash funds spending authorities transferred by the Governor in 1980 and 1982 were initially designated by the General Assembly for the use of particular executive departments. Each executive department is responsible for a particular area of governmental concern, as defined by the statute creating the department. When the General Assembly determines the amount of appropriations or cash funds spending author[521]*521ity to be used by a particular executive department, it is clear that one object of that legislative decision is regulation of the activity level of that department. The transfers challenged here altered dramatically the objectives which the General Assembly had determined were to be achieved through'use of state monies. We conclude that whatever inherent authority to administer the executive budget may exist in the office of the chief executive, such authority may not normally be invoked to contradict major legislative budgeting determinations. In our view, the initial appropriations to the departments involved here constituted such major legislative budgetary determinations.
The Governor contends that he shares the responsibility with the General Assembly to assure that appropriations and expenditures within a fiscal year do not exceed the total taxes in that year under article X, section 16, of the Colorado Constitution, and that the executive transfers here challenged were consistent with that authority. However, this constitutional provision applies by its terms to appropriations made and expenditures authorized “by the general assembly.” Colo. Const, art. X, § 16. The case of In re Priority of Legislative Appropriations, 19 Colo. 58, 34 P. 277 (1893), the only authority cited by the Governor in support of this argument, merely recognizes that when revenues are insufficient to satisfy appropriations, a pronouncement on the priority of claims against the auditor may not be resolved in an ex parte proceeding without the claimants. That case does not support the broad interpretation of this constitutional provision advanced by the Governor.
The Governor relies on the following decisions from four other jurisdictions in support of the assertion that these transfers should be considered authorized by the inherent executive authority granted to the chief executive by the Colorado Constitution: State, ex rel. Schneider v. Bennett, 219 Kan. 285, 547 P.2d 786 (1976) (Schneider I) and 222 Kan. 11, 564 P.2d 1281 (1977) (Schneider //); Bussie v. McKeithen, 259 So.2d 345 (La.App.1971), writ refused by, 261 La. 451, 259 So.2d 910 (1972); Advisory Opinion in re Separation of Powers, 305 N.C. 767, 295 S.E.2d 589 (1982); and State, ex rel. Meshel v. Keip, 66 Ohio St.2d 379, 423 N.E.2d 60 (1981). Analysis of these decisions reveals that they were decided in quite different factual and legal contexts and do not assist the delicate delineations of governmental authority raised by these transactions under the Colorado Constitution.
In Schneider I, the Supreme Court of Kansas held that an executive agency’s authority to make transfers between line items of its appropriation constituted an exclusively executive power which could not be delegated to a legislative committee. See Kan.Stat.Ann. § 75-3726a (Supp.1975). The court distinguished, however, between the power of an agency to administer its own appropriation and the power of an administrative body to authorize an agency to exceed its appropriation, and concluded that in the latter case the delegation would infringe the legislative authority over appropriations. Schneider I, 219 Kan. 285, 547 P.2d 786. Indeed, Schneider I recognized that transfers which would cause amounts expended to exceed appropriations would encroach on the legislative domain, a conclusion which in reality supports the argument of the General Assembly here that the 1980 and 1982 executive transfers impermissibly altered the legislative policies established by the General Assembly for the departments involved. Schneider II dealt with particular aspects of the response of the Kansas legislature to Schneider I, and construed a certain provision of the Kansas Constitution which has no counterpart in the Colorado Constitution.
In Advisory Opinion in re Separation of Powers, the North Carolina Supreme Court concluded that its state legislature could not limit the authority of executive budget officials to transfer funds between line items “in the department of any agency” to ten percent of the amounts appropriated. See 305 N.C. 767, 295 S.E.2d 589 (construing ch. 1127, sec. 82, 1981 N.C. Sess.Laws 1622, 1654, a proposed amend[522]*522ment to N.C.Gen.Stat. § 143-23 (1983)). In Bussie v. McKeithen, the Louisiana Court of Appeals held only that a line item within an appropriation to a particular agency may be transferred by the agency without infringing on the legislative appropriation power. See 259 So.2d 345. Finally, in State, ex rel. Meshel v. Keip, the Ohio Supreme Court considered whether the Ohio legislature may delegate to a board the power to authorize transfers of “all or part of appropriations from one fiscal year to another.” See Ohio Rev.Code Ann. § 127.14 (Page 1984). The court held that such a delegation was permissible only because another statute required such transfers to conform to the intent of the Ohio General Assembly. See Keip, 66 Ohio St.2d 379, 423 N.E.2d 60 (construing Ohio Rev.Code Ann. § 127.14(B) (Page 1984)). These decisions, dealing with mimdepart-mental transfers in the context of various statutory and constitutional clauses, are of limited assistance in view of the circumstances of this case.
The General Assembly relies on decisions from courts in other jurisdictions which describe the legislative appropriation power as the power to determine the precise amount to be spent on a particular object deemed worthy of state support by the legislature. See, e.g., State ex rel. Kurz v. Lee, 121 Fla. 360, 163 So. 859 (1935); Colbert v. State, 86 Miss. 769, 39 So. 65 (1905). These decisions are in basic harmony with our early pronouncements in Kenehan, 55 Colo. 589, 136 P. 1033, and Goodykoontz, 22 Colo. 507, 45 P. 414. The General Assembly also refers to opinions in other jurisdictions finding certain executive transfers unauthorized on state statutory or constitutional grounds. See Wallace v. Baker, 336 So.2d 156 (Ala.1976); County of Cook v. Ogilvie, 50 Ill.2d 379, 280 N.E.2d 224 (1972); Opinion of the Justices to the Senate, 375 Mass. 827, 376 N.E.2d 1217 (1978); Baker v. Commonwealth, 312 Mass. 490, 45 N.E.2d 470 (1942). Although different constitutional clauses, in different factual circumstances are involved in these cases, they support our conclusion that the legislative power of appropriation was imper-missibly contravened by the major transfers challenged in this case.20
Article V, section 33, of the Colorado Constitution states as follows:
No moneys in the state treasury shall be disbursed therefrom by the treasurer except upon appropriations made by law, or otherwise authorized by law, and any amount disbursed shall be substantiated by vouchers signed and approved in the manner prescribed by law.
The Governor contends that the phrase “or otherwise authorized by law,” added to section 33 in 1974, see Sen.Con.Res. No. 1, sec. 1, 1974 Colo.Sess.Laws 445, 450, contemplates a delegation of fiscal authority to the executive branch that encompasses the power to transfer monies between appropriations. This interpretation, if adopted and applied to the transfers here, would in effect authorize the chief executive to reap-propriate funds in a manner which would directly contravene major objectives or purposes sought to be achieved by the General Assembly’s process of appropriation. We do not read so broad a grant of executive authority into this phrase.
We conclude that the transfers between executive departments here undertaken impermissibly infringed upon the General Assembly’s plenary power of appropriation, and, therefore, cannot be deemed to fall within the inherent administrative authority of the Governor over the state budget. However accurate the perception of the executive branch that emergency conditions existed might have been, [523]*523the means ultimately chosen in good faith to remedy those conditions were not within the inherent authority of the chief executive.21
V. The Counterclaims
The Governor asserts that the trial court erred in dismissing the two counterclaims filed in Civil Action No. 82CV5005. The first counterclaim alleged that the General Assembly, by adopting a supplemental appropriation which in fact reduced the amount of funds available for certain executive expenses, unlawfully invaded the Governor’s executive authority to manage the budget. The second counterclaim alleged that the General Assembly engaged in a continuing course of action of arbitrarily refusing to appropriate sufficient sums for the budget of the Governor’s executive office, thereby unconstitutionally restricting the Governor from carrying out his powers to administer the executive branch. The trial court ruled, with respect to both counterclaims, that the evidence failed to sustain the Governor’s allegations. We agree.
As the trial court noted, the legislative appropriation process consists of three stages in Colorado: preparation by the Joint Budget Committee of an initial budget proposal; passage of the state budget by means of a statute, known as the “Long Bill”; and supplemental appropriations. The executive branch, through the Office of State Planning and Budgeting, prepares estimates of necessary expenses of the executive branch and submits these estimates to the Joint Budget Committee of the General Assembly. Through hearings commencing in December or January, the Joint Budget Committee analyzes the budgetary requests of the executive branch and makes recommendations to the General Assembly concerning the executive budget provisions contained in the Long Bill. When adopted, the Long Bill is subject to approval or veto by the Governor and to those provisions of the constitution authorizing the legislature to override any veto. Although not included in the general statutes, the Long Bill is a portion of the Session Laws of the state and is a statute.
The Long Bill is necessarily based to some degree upon estimates. In the course of a given fiscal year, initial fiscal assumptions underlying final dollar allocations and estimates of minimum levels of service may prove to be inaccurate. Consequently, requests for supplemental appropriations are normally prepared by the executive branch during the fiscal year for presentment to the General Assembly for passage in the last half of the fiscal year. When enacted, these supplemental appropriation bills are statutes, just as the Long Bill is a statute.
The Colorado Constitution precludes deficit fiscal operation. Colo.Const. art. X, § 16. If supplemental appropriations are deemed essential at a time during which the General Assembly is not in regular session, the Governor may convene a special session of the legislature to address the perceived crisis. See id. art. IV, § 9. Given the eternal inability of humans to foretell accurately the course of their own future conduct as well as the complexity of [524]*524governmental operations, the supplemental appropriation process becomes an extremely important facet of legislative responsibility.
The evidence was conflicting as to the exact effect of supplemental appropriations adopted in the spring of 1982 for the Central Pots budget for fiscal year 1981-1982. The trial court found that in fact these supplemental appropriations did not result in a reduction of the total amount of funds available for Central Pots as provided by the Long Bill for that year. The evidence supports the trial court’s findings; therefore, we will not disturb them on appeal. Gebhardt v. Gebhardt, 198 Colo. 28, 595 P.2d 1048 (1979).
With respect to the second counterclaim, the trial court made the following findings:
(a) There was no evidence that the office of the Governor was underfunded for FY 1981-1982 or that the functions and duties of that office were impaired by the level of appropriation made.
(b) To the contrary, the evidence clearly established beyond a reasonable doubt, that the financial deficit realized by the executive offices of the Governor in April 1982 and thereafter was the product of a knowing overspending beyond the appropriation level established by the legislature — this without unusual or unexpected circumstances intervening.
Although conflicting evidence was introduced by the parties concerning these questions, the record does support the trial court’s findings; therefore, we will not disturb them on appeal. In view of these findings, the factual predicate for the Governor’s legal argument fails. It is therefore not necessary to address the Governor’s position that the General Assembly is required by the constitution to appropriate a minimal level of funding to permit the executive branch to carry out its constitutional functions.
VI. The Chevron Funds
In its cross-appeal, the General Assembly contends that the trial court erred in concluding that the determination of the Governor to direct the expenditure of $306,783 paid by Chevron did not violate the appropriation power of the General Assembly. In the circumstances of this case, we affirm.
The General Assembly does not dispute the principle that the Governor may exercise control over funds received by the state which are “custodial” in nature— funds not generated by tax revenues which 'are given to the state for particular purpose^ and of which the state is a custodian or trustee to carry out the purposes for which the sums have been provided. Pensioners Protective Association v. Davis, 112 Colo. 535, 150 P.2d 974 (1944). The sum in question was paid by Chevron as the result of a consent order which resolved several federal administrative and judicial proceedings to which Chevron vtas a party.
The federal proceedings arose after an audit of Chevron’s pricing and allocation policies conducted by the United States Department of Energy (DOE) revealed that from January 1, 1973, through January 27, 1981, Chevron may have violated Department of Energy regulations in marketing certain petroleum and natural gas products. The consent order, which was entered in a Department of Energy administrative proceeding instituted by the Department against Chevron, required Chevron to establish a fund of $25,000,000 for the benefit of those states in which the petroleum and natural gas products in question had been marketed. The order permitted eligible states to request proportionate shares of the fund and provided for notice to those states as follows:
Within 15 days after this Consent Order has been executed, [Office of Special Counsel of the DOE] shall notify the eligible states (1) of the amount designated for that state; (2) of the uses to which the amount may be put; and (3) the date by which an appropriate state official must certify that the state will undertake a specific program. A state’s entitlement under this [provision] is conditioned upon said certification.
[525]*525A list of possible uses for which the funds might be used were published in the Federal Register,22 and in a letter addressed to the Colorado Office of Energy Conservation a Chevron representative described several uses which might be acceptable, including energy conservation or energy research. The amount to be distributed to each eligible state was to be determined by Chevron by means of a formula specified in the consent order. The Department of Energy and Chevron retained ultimate authority to approve any use of the funds proposed by eligible states.
We conclude that the trial court’s characterization of the Chevron payment as not subject to the appropriation power of the General Assembly is warranted by the record. The money, whether deemed from a private source because disbursed from the coffers of a private corporation or from a federal source because approved by a federal administrative authority, was required to be used for a purpose approved ultimately by non-Colorado authorities. The funds, although fundamentally in the nature of a reimbursement for moneys illegally taken from Colorado citizens, must be deemed to have originated outside Colorado. While the determination of which specific purpose among several options should be benefited was a determination which would inevitably affect the level of activity of some governmental department, the role of the state in administering the fund, as determined by the external source generating the revenue, was essentially custodial in nature. The fact that a discretionary determination had to be made concerning the object for which those non-Colorado sums would be spent is not the controlling factor in assessing the nature of the fund. We conclude that, under all the circumstances, this fund is most appropriately deemed a trust or custodial fund, to be administered in a trusteeship or custodial capacity. The Governor’s exercise of authority over this fund does not, in our view, constitute an impermissible invasion of the General Assembly’s right to appropriate public funds. See MacManus, 179 Colo. 218, 499 P.2d 609.
For the foregoing reasons, the judgment of the trial court is affirmed insofar as it concludes that the 1980 and 1982 interdepartmental transfers of appropriations and cash funds spending authorities were not authorized, that the Governor properly exercised executive authority over the Chevron fund, and that the Governor failed to satisfy his burden of proof respecting the two counterclaims in Civil Action No. 82CV5005. The trial court’s judgment declaring that sections 24 — 30—201(l)(b) and 24-37-405(l)(k) violate the Colorado Constitution is reversed, and the case is remanded to the trial court for further proceedings.
QUINN, J., dissents in part.