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(H) Any moneys allocated and appropriated to any of the accounts <br />described in subparagraphs (A) to (F), inclusive, that are not encumbered <br />or expended within any applicable period prescribed by law shall (together <br />with the accrued interest on the amount) revert to and remain in the same <br />account for the next fiscal period. <br /> (2) Eighty percent shall be allocated and appropriated to county <br />commissions in accordance with Section 130140. <br /> (A) The moneys allocated and appropriated to county commissions shall <br />be deposited in each local Children and Families Trust Fund administered <br />by each county commission, and shall be expended only for the purposes <br />authorized by this act and in accordance with the county strategic plan <br />approved by each county commission. <br /> (B) Any moneys allocated and appropriated to any of the county <br />commissions that are not encumbered or expended within any applicable <br />period prescribed by law shall (together with the accrued interest on the <br />amount) revert to and remain in the same local Children and Families Trust <br />Fund for the next fiscal period under the same conditions as set forth in <br />subparagraph (A). <br /> (e) All grants, gifts, or bequests of money made to or for the benefit of <br />the state commission from public or private sources to be used for early <br />childhood development programs shall be deposited in the California <br />Children and Families Trust Fund and expended for the specific purpose <br />for which the grant, gift, or bequest was made. The amount of any such <br />grant, gift, or bequest shall not be considered in computing the amount <br />allocated and appropriated to the state commission pursuant to paragraph <br />(1) of subdivision (d). <br /> (f) All grants, gifts, or bequests of money made to or for the benefit of <br />any county commission from public or private sources to be used for early <br />childhood development programs shall be deposited in the local Children <br />and Families Trust Fund and expended for the specific purpose for which <br />the grant, gift, or bequest was made. The amount of any such grant, gift, or <br />bequest shall not be considered in computing the amount allocated and <br />appropriated to the county commissions pursuant to paragraph (2) of <br />subdivision (d). <br /> <br />130110. California Children and Families Commission Established; <br />Voting and Ex Officio Nonvoting Members. (a) There is hereby <br />established a California Children and Families Commission, which may <br />also be known as First 5 California, composed of seven voting members <br />and two ex officio members. <br />216