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described in subparagraph (A) of paragraph (1) of subdivision (b) of <br />Section 130125. Any funds not needed in this account may be transferred <br />to the Unallocated Account described in subparagraph (F), upon approval <br />by the state commission. <br /> (C) Three percent shall be deposited in a Child Care Account for <br />expenditures to ensure that children are ready to enter school and for <br />programs relating to child care, including, but not limited to, the education <br />and training of child care providers, the development of educational <br />materials and guidelines for child care workers, and other areas described <br />in subparagraph (B) of paragraph (1) of subdivision (b) of Section 130125. <br />Any funds not needed in this account may be transferred to the Unallocated <br />Account described in subparagraph (F), upon approval by the state <br />commission. <br /> (D) Three percent shall be deposited in a Research and Development <br />Account for expenditures to ensure that children are ready to enter school <br />and for the research and development of best practices and standards for <br />all programs and services relating to early childhood development <br />established pursuant to this act, and for the assessment and quality <br />evaluation of those programs and services. Any funds not needed in this <br />account may be transferred to the Unallocated Account described in <br />subparagraph (F), upon approval by the state commission. <br /> (E) One percent shall be deposited in an Administration Account for <br />expenditures for the administrative functions of the state commission. Any <br />funds not needed for the administrative functions of the state commission <br />may be transferred to the Unallocated Account described in subparagraph <br />(F), upon approval by the state commission. <br /> (F) Two percent shall be deposited in an Unallocated Account for <br />expenditure by the state commission for any of the purposes of this act <br />described in Section 130100 provided that none of these moneys shall be <br />expended for the administrative functions of the state commission. <br /> (G) In the event that, for whatever reason, the expenditure of any <br />moneys allocated and appropriated for the purposes specified in <br />subparagraphs (A) to (F), inclusive, is enjoined by a final judgment of a <br />court of competent jurisdiction, then those moneys shall be available for <br />expenditure by the state commission for mass media communication <br />emphasizing the need to eliminate smoking and other tobacco use by <br />pregnant women, the need to eliminate smoking and other tobacco use by <br />persons under 18 years of age, and the need to eliminate exposure to <br />secondhand smoke.