To create the companion animal safety, population control, and spay/neuter assistance program and spay/neuter assistance account. The program provides for spaying and neutering of feral and free-roaming cats and companion animals owned by low-income individuals. It requires the department to administer the program and authorizes private veterinarians, private veterinary practices, animal care and control agencies, and nonprofit organizations to apply to the department to participate in the program.   Official Text and Analysis.