(30 ILCS 105/6z-27)
    Sec. 6z-27. All moneys in the Audit Expense Fund shall be transferred, appropriated and used only for the purposes authorized by, and subject to the limitations and conditions prescribed by, the Illinois State Auditing Act.
    Within 30 days after July 1, 2024, or as soon thereafter as practical, the State Comptroller shall order transferred and the State Treasurer shall transfer from the following funds moneys in the specified amounts for deposit into the Audit Expense Fund:
Attorney General Court Ordered and Voluntary
    Compliance Payment Projects Fund.................................................................................$22,470
Aggregate Operations Regulatory Fund......................................................................................$605
Agricultural Premium Fund..................................................................................................$21,002
Attorney General's State Projects and
    Court Ordered Distribution Fund...................................................................................$36,873
Anna Veterans Home Fund......................................................................................................$1,205
Appraisal Administration Fund.............................................................................................$2,670
Attorney General Whistleblower Reward
    and Protection Fund.........................................................................................................$938
Bank and Trust Company Fund...............................................................................................$82,945
Brownfields Redevelopment Fund............................................................................................$1,893
Cannabis Business Development Fund....................................................................................$15,750
Cannabis Expungement Fund...................................................................................................$2,511
Capital Development Board Revolving Fund.............................................................................$4,668
Care Provider Fund for Persons with
    a Developmental Disability............................................................................................$6,794
CDLIS/AAMVAnet/NMVTIS Trust Fund.........................................................................................$1,679
Cemetery Oversight Licensing and Disciplinary Fund..............................................................$6,187
Chicago State University Education Improvement Fund...........................................................$16,893
Chicago Travel Industry Promotion Fund................................................................................$9,146
Child Support Administrative Fund.......................................................................................$2,669
Clean Air Act Permit Fund..................................................................................................$11,283
Coal Technology Development Assistance Fund.......................................................................$22,087
Community Association Manager
    Licensing and Disciplinary Fund....................................................................................$1,178
Commitment to Human Services Fund ...................................................................................$259,050
Common School Fund .........................................................................................................$385,362
Community Mental Health Medicaid Trust Fund........................................................................$6,972
Community Water Supply Laboratory Fund...................................................................................$835
Credit Union Fund..............................................................................................................$21,944
Cycle Rider Safety Training Fund............................................................................................$704
DCFS Children's Services Fund..........................................................................................$164,036
Department of Business Services Special Operations Fund......................................................$4,564
Department of Corrections Reimbursement
    and Education Fund......................................................................................................$23,892
Design Professionals Administration
    and Investigation Fund..................................................................................................$3,892
Department of Human Services Community Services Fund...........................................................$6,314
Downstate Public Transportation Fund.................................................................................$40,428
Drivers Education Fund...........................................................................................................$904
Drug Rebate Fund...............................................................................................................$40,707
Drug Treatment Fund...............................................................................................................$810
Drycleaner Environmental Response Trust Fund.......................................................................$1,555
Education Assistance Fund.............................................................................................$2,347,928
Electric Vehicle Rebate Fund.............................................................................................$24,101
Energy Efficiency Trust Fund..................................................................................................$955
Energy Transition Assistance Fund.......................................................................................$1,193
Environmental Protection Permit and Inspection Fund...........................................................$17,475
Facilities Management Revolving Fund.................................................................................$21,298
Fair and Exposition Fund........................................................................................................$782
Federal Asset Forfeiture Fund.............................................................................................$1,195
Federal High Speed Rail Trust Fund.........................................................................................$910
Federal Workforce Training Fund.......................................................................................$113,609
Feed Control Fund...............................................................................................................$1,263
Fertilizer Control Fund.........................................................................................................$778
Fire Prevention Fund...........................................................................................................$4,470
Freedom Schools Fund..............................................................................................................$636
Fund for the Advancement of Education................................................................................$61,767
General Professions Dedicated Fund....................................................................................$36,108
General Revenue Fund...................................................................................................$17,653,153
Grade Crossing Protection Fund............................................................................................$7,759
Hazardous Waste Fund...........................................................................................................$9,036
Health and Human Services Medicaid Trust Fund........................................................................$793
Healthcare Provider Relief Fund.......................................................................................$209,863
Historic Property Administrative Fund....................................................................................$791
Horse Racing Fund............................................................................................................$233,685
Hospital Provider Fund......................................................................................................$66,984
Illinois Affordable Housing Trust Fund..............................................................................$30,424
Illinois Charity Bureau Fund...............................................................................................$2,025
Illinois Clean Water Fund..................................................................................................$18,928
Illinois Forestry Development Fund....................................................................................$13,054
Illinois Gaming Law Enforcement Fund...................................................................................$1,411
IMSA Income Fund...............................................................................................................$10,499
Illinois Military Family Relief Fund...................................................................................$2,963
Illinois National Guard Construction Fund...........................................................................$4,944
Illinois Power Agency Operations Fund..............................................................................$154,375
Illinois State Dental Disciplinary Fund..............................................................................$3,947
Illinois State Fair Fund.....................................................................................................$5,871
Illinois State Medical Disciplinary Fund...........................................................................$32,809
Illinois State Pharmacy Disciplinary Fund..........................................................................$10,993
Illinois Student Assistance Commission
    Contracts and Grants Fund................................................................................................$950
Illinois Veterans Assistance Fund.......................................................................................$2,738
Illinois Veterans' Rehabilitation Fund...................................................................................$685
Illinois Wildlife Preservation Fund....................................................................................$2,646
Illinois Workers' Compensation Commission
    Operations Fund...........................................................................................................$94,942
Illinois Works Fund............................................................................................................$5,577
Income Tax Refund Fund.....................................................................................................$232,364
Insurance Financial Regulation Fund.................................................................................$158,266
Insurance Premium Tax Refund Fund......................................................................................$10,972
Insurance Producer Administration Fund.............................................................................$208,185
International Tourism Fund..................................................................................................$1,317
LaSalle Veterans Home Fund..................................................................................................$2,656
Law Enforcement Recruitment and Retention Fund..................................................................$10,249
Law Enforcement Training Fund............................................................................................$28,714
LEADS Maintenance Fund...........................................................................................................$573
Live and Learn Fund............................................................................................................$8,419
Local Government Distributive Fund...................................................................................$120,745
Local Tourism Fund............................................................................................................$16,582
Long Term Care Ombudsman Fund................................................................................................$635
Long-Term Care Provider Fund.............................................................................................$10,352
Manteno Veterans Home Fund..................................................................................................$3,941
Mental Health Fund..............................................................................................................$3,560
Mental Health Reporting Fund..................................................................................................$878
Military Affairs Trust Fund................................................................................................$1,017
Monitoring Device Driving Permit
    Administration Fee Fund...................................................................................................$657
Motor Carrier Safety Inspection Fund...................................................................................$1,892
Motor Fuel Tax Fund.........................................................................................................$124,570
Motor Vehicle License Plate Fund.........................................................................................$6,363
Nursing Dedicated and Professional Fund.............................................................................$14,671
Off-Highway Vehicle Trails Fund..........................................................................................$1,431
Open Space Lands Acquisition and Development Fund..............................................................$67,764
Optometric Licensing and Disciplinary Board Fund....................................................................$922
Parity Advancement Fund......................................................................................................$9,349
Partners For Conservation Fund..........................................................................................$25,309
Pawnbroker Regulation Fund.....................................................................................................$659
Pension Stabilization Fund..................................................................................................$3,009
Personal Property Tax Replacement Fund.............................................................................$251,569
Pesticide Control Fund........................................................................................................$4,715
Prisoner Review Board Vehicle and Equipment Fund.................................................................$3,035
Professional Services Fund..................................................................................................$3,093
Professions Indirect Cost Fund.........................................................................................$194,398
Public Pension Regulation Fund............................................................................................$3,519
Public Transportation Fund...............................................................................................$108,264
Quincy Veterans Home Fund..................................................................................................$25,455
Real Estate License Administration Fund.............................................................................$27,976
Rebuild Illinois Projects Fund............................................................................................$3,682
Regional Transportation Authority Occupation and Use Tax
    Replacement Fund...........................................................................................................$3,226
Registered Certified Public Accountants' Administration
    and Disciplinary Fund...................................................................................................$3,213
Renewable Energy Resources Trust Fund.................................................................................$2,463
Rental Housing Support Program Fund.......................................................................................$560
Residential Finance Regulatory Fund...................................................................................$21,672
Road Fund........................................................................................................................$524,729
Salmon Fund...........................................................................................................................$837
Savings Bank Regulatory Fund..................................................................................................$528
School Infrastructure Fund................................................................................................$10,122
Secretary of State DUI Administration Fund..........................................................................$1,021
Secretary of State Identification Security and
    Theft Prevention Fund...................................................................................................$4,877
Secretary of State Special License Plate Fund.....................................................................$1,410
Secretary of State Special Services Fund...........................................................................$11,665
Securities Audit and Enforcement Fund.................................................................................$2,279
Serve Illinois Commission Fund...............................................................................................$950
Snowmobile Trail Establishment Fund.......................................................................................$653
Solid Waste Management Fund...............................................................................................$17,540
Special Education Medicaid Matching Fund.............................................................................$2,916
Sports Wagering Fund.........................................................................................................$14,696
State Police Law Enforcement Administration Fund.................................................................$3,635
State and Local Sales Tax Reform Fund.................................................................................$6,676
State Asset Forfeiture Fund................................................................................................$1,445
State Aviation Program Fund................................................................................................$2,125
State Construction Account Fund.......................................................................................$151,079
State Crime Laboratory Fund................................................................................................$6,342
State Gaming Fund............................................................................................................$216,475
State Garage Revolving Fund................................................................................................$4,892
State Lottery Fund...........................................................................................................$106,169
State Pensions Fund ........................................................................................................$500,000
State Police Firearm Services Fund....................................................................................$16,049
State Police Services Fund................................................................................................$20,688
State Police Vehicle Fund...................................................................................................$7,562
State Police Whistleblower Reward
    and Protection Fund......................................................................................................$3,858
State Small Business Credit Initiative Fund.......................................................................$20,739
State's Attorneys Appellate
    Prosecutor's County Fund.............................................................................................$20,621
Subtitle D Management Fund..................................................................................................$2,669
Supplemental Low-Income Energy Assistance Fund.................................................................$158,173
Tax Compliance and Administration Fund................................................................................$3,789
Technology Management Revolving Fund................................................................................$620,435
Tobacco Settlement Recovery Fund.........................................................................................$4,747
Tourism Promotion Fund......................................................................................................$46,998
Traffic and Criminal Conviction Surcharge Fund..................................................................$41,173
Underground Storage Tank Fund............................................................................................$31,314
University of Illinois Hospital Services Fund.....................................................................$3,257
Vehicle Hijacking and Motor Vehicle Theft
    Prevention and Insurance Verification Trust Fund...........................................................$8,183
Vehicle Inspection Fund.....................................................................................................$19,811
Weights and Measures Fund...................................................................................................$3,636
    Notwithstanding any provision of the law to the contrary, the General Assembly hereby authorizes the use of such funds for the purposes set forth in this Section.
    These provisions do not apply to funds classified by the Comptroller as federal trust funds or State trust funds. The Audit Expense Fund may receive transfers from those trust funds only as directed herein, except where prohibited by the terms of the trust fund agreement. The Auditor General shall notify the trustees of those funds of the estimated cost of the audit to be incurred under the Illinois State Auditing Act for the fund. The trustees of those funds shall direct the State Comptroller and Treasurer to transfer the estimated amount to the Audit Expense Fund.
    The Auditor General may bill entities that are not subject to the above transfer provisions, including private entities, related organizations and entities whose funds are locally-held, for the cost of audits, studies, and investigations incurred on their behalf. Any revenues received under this provision shall be deposited into the Audit Expense Fund.
    In the event that moneys on deposit in any fund are unavailable, by reason of deficiency or any other reason preventing their lawful transfer, the State Comptroller shall order transferred and the State Treasurer shall transfer the amount deficient or otherwise unavailable from the General Revenue Fund for deposit into the Audit Expense Fund.
    On or before December 1, 1992, and each December 1 thereafter, the Auditor General shall notify the Governor's Office of Management and Budget (formerly Bureau of the Budget) of the amount estimated to be necessary to pay for audits, studies, and investigations in accordance with the Illinois State Auditing Act during the next succeeding fiscal year for each State fund for which a transfer or reimbursement is anticipated.
    Beginning with fiscal year 1994 and during each fiscal year thereafter, the Auditor General may direct the State Comptroller and Treasurer to transfer moneys from funds authorized by the General Assembly for that fund. In the event funds, including federal and State trust funds but excluding the General Revenue Fund, are transferred, during fiscal year 1994 and during each fiscal year thereafter, in excess of the amount to pay actual costs attributable to audits, studies, and investigations as permitted or required by the Illinois State Auditing Act or specific action of the General Assembly, the Auditor General shall, on September 30, or as soon thereafter as is practicable, direct the State Comptroller and Treasurer to transfer the excess amount back to the fund from which it was originally transferred.
(Source: P.A. 102-16, eff. 6-17-21; 102-699, eff. 4-19-22; 103-8, eff. 6-7-23; 103-129, eff. 6-30-23; 103-588, eff. 6-5-24.)