(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...................$22,470Aggregate Operations Regulatory Fund......................$605Agricultural Premium Fund..............................$21,002Attorney General's State Projects and Court Ordered Distribution Fund....................$36,873Anna Veterans Home Fund.................................$1,205Appraisal Administration Fund...........................$2,670Attorney General Whistleblower Reward and Protection Fund...................................$938Bank and Trust Company Fund............................$82,945Brownfields Redevelopment Fund..........................$1,893Cannabis Business Development Fund.....................$15,750Cannabis Expungement Fund...............................$2,511Capital Development Board Revolving Fund................$4,668Care Provider Fund for Persons with a Developmental Disability..........................$6,794CDLIS/AAMVAnet/NMVTIS Trust Fund........................$1,679Cemetery Oversight Licensing and Disciplinary Fund......$6,187Chicago State University Education Improvement Fund....$16,893Chicago Travel Industry Promotion Fund..................$9,146Child Support Administrative Fund.......................$2,669Clean Air Act Permit Fund..............................$11,283Coal Technology Development Assistance Fund............$22,087Community Association Manager Licensing and Disciplinary Fund.....................$1,178Commitment to Human Services Fund ....................$259,050Common School Fund ...................................$385,362Community Mental Health Medicaid Trust Fund.............$6,972Community Water Supply Laboratory Fund....................$835Credit Union Fund......................................$21,944Cycle Rider Safety Training Fund..........................$704DCFS Children's Services Fund.........................$164,036Department of Business Services Special Operations Fund.$4,564Department of Corrections Reimbursement and Education Fund.................................$23,892Design Professionals Administration and Investigation Fund..............................$3,892Department of Human Services Community Services Fund....$6,314Downstate Public Transportation Fund...................$40,428Drivers Education Fund....................................$904Drug Rebate Fund.......................................$40,707Drug Treatment Fund.......................................$810Drycleaner Environmental Response Trust Fund............$1,555Education Assistance Fund...........................$2,347,928Electric Vehicle Rebate Fund...........................$24,101Energy Efficiency Trust Fund..............................$955Energy Transition Assistance Fund.......................$1,193Environmental Protection Permit and Inspection Fund....$17,475Facilities Management Revolving Fund...................$21,298Fair and Exposition Fund..................................$782Federal Asset Forfeiture Fund...........................$1,195Federal High Speed Rail Trust Fund........................$910Federal Workforce Training Fund.......................$113,609Feed Control Fund.......................................$1,263Fertilizer Control Fund...................................$778Fire Prevention Fund....................................$4,470Freedom Schools Fund......................................$636Fund for the Advancement of Education..................$61,767General Professions Dedicated Fund.....................$36,108General Revenue Fund...............................$17,653,153Grade Crossing Protection Fund..........................$7,759Hazardous Waste Fund....................................$9,036Health and Human Services Medicaid Trust Fund.............$793Healthcare Provider Relief Fund.......................$209,863Historic Property Administrative Fund.....................$791Horse Racing Fund.....................................$233,685Hospital Provider Fund.................................$66,984Illinois Affordable Housing Trust Fund.................$30,424Illinois Charity Bureau Fund............................$2,025Illinois Clean Water Fund..............................$18,928Illinois Forestry Development Fund.....................$13,054Illinois Gaming Law Enforcement Fund....................$1,411IMSA Income Fund.......................................$10,499Illinois Military Family Relief Fund....................$2,963Illinois National Guard Construction Fund...............$4,944Illinois Power Agency Operations Fund.................$154,375Illinois State Dental Disciplinary Fund.................$3,947Illinois State Fair Fund................................$5,871Illinois State Medical Disciplinary Fund...............$32,809Illinois State Pharmacy Disciplinary Fund..............$10,993Illinois Student Assistance Commission Contracts and Grants Fund.............................$950Illinois Veterans Assistance Fund.......................$2,738Illinois Veterans' Rehabilitation Fund....................$685Illinois Wildlife Preservation Fund.....................$2,646Illinois Workers' Compensation Commission Operations Fund....................................$94,942Illinois Works Fund.....................................$5,577Income Tax Refund Fund................................$232,364Insurance Financial Regulation Fund...................$158,266Insurance Premium Tax Refund Fund......................$10,972Insurance Producer Administration Fund................$208,185International Tourism Fund..............................$1,317LaSalle Veterans Home Fund..............................$2,656Law Enforcement Recruitment and Retention Fund.........$10,249Law Enforcement Training Fund..........................$28,714LEADS Maintenance Fund....................................$573Live and Learn Fund.....................................$8,419Local Government Distributive Fund....................$120,745Local Tourism Fund.....................................$16,582Long Term Care Ombudsman Fund.............................$635Long-Term Care Provider Fund...........................$10,352Manteno Veterans Home Fund..............................$3,941Mental Health Fund......................................$3,560Mental Health Reporting Fund..............................$878Military Affairs Trust Fund.............................$1,017Monitoring Device Driving Permit Administration Fee Fund...............................$657Motor Carrier Safety Inspection Fund....................$1,892Motor Fuel Tax Fund...................................$124,570Motor Vehicle License Plate Fund........................$6,363Nursing Dedicated and Professional Fund................$14,671Off-Highway Vehicle Trails Fund.........................$1,431Open Space Lands Acquisition and Development Fund......$67,764Optometric Licensing and Disciplinary Board Fund..........$922Parity Advancement Fund.................................$9,349Partners For Conservation Fund.........................$25,309Pawnbroker Regulation Fund................................$659Pension Stabilization Fund..............................$3,009Personal Property Tax Replacement Fund................$251,569Pesticide Control Fund..................................$4,715Prisoner Review Board Vehicle and Equipment Fund........$3,035Professional Services Fund..............................$3,093Professions Indirect Cost Fund........................$194,398Public Pension Regulation Fund..........................$3,519Public Transportation Fund............................$108,264Quincy Veterans Home Fund..............................$25,455Real Estate License Administration Fund................$27,976Rebuild Illinois Projects Fund..........................$3,682Regional Transportation Authority Occupation and Use Tax Replacement Fund....................................$3,226Registered Certified Public Accountants' Administration and Disciplinary Fund...............................$3,213Renewable Energy Resources Trust Fund...................$2,463Rental Housing Support Program Fund.......................$560Residential Finance Regulatory Fund....................$21,672Road Fund.............................................$524,729Salmon Fund...............................................$837Savings Bank Regulatory Fund..............................$528School Infrastructure Fund.............................$10,122Secretary of State DUI Administration Fund..............$1,021Secretary of State Identification Security and Theft Prevention Fund...............................$4,877Secretary of State Special License Plate Fund...........$1,410Secretary of State Special Services Fund...............$11,665Securities Audit and Enforcement Fund...................$2,279Serve Illinois Commission Fund............................$950Snowmobile Trail Establishment Fund.......................$653Solid Waste Management Fund............................$17,540Special Education Medicaid Matching Fund................$2,916Sports Wagering Fund...................................$14,696State Police Law Enforcement Administration Fund........$3,635State and Local Sales Tax Reform Fund...................$6,676State Asset Forfeiture Fund.............................$1,445State Aviation Program Fund.............................$2,125State Construction Account Fund.......................$151,079State Crime Laboratory Fund.............................$6,342State Gaming Fund.....................................$216,475State Garage Revolving Fund.............................$4,892State Lottery Fund....................................$106,169State Pensions Fund ..................................$500,000State Police Firearm Services Fund.....................$16,049State Police Services Fund.............................$20,688State Police Vehicle Fund...............................$7,562State Police Whistleblower Reward and Protection Fund.................................$3,858State Small Business Credit Initiative Fund............$20,739State's Attorneys Appellate Prosecutor's County Fund...........................$20,621Subtitle D Management Fund..............................$2,669Supplemental Low-Income Energy Assistance Fund........$158,173Tax Compliance and Administration Fund..................$3,789Technology Management Revolving Fund..................$620,435Tobacco Settlement Recovery Fund........................$4,747Tourism Promotion Fund.................................$46,998Traffic and Criminal Conviction Surcharge Fund.........$41,173Underground Storage Tank Fund..........................$31,314University of Illinois Hospital Services Fund...........$3,257Vehicle Hijacking and Motor Vehicle Theft Prevention and Insurance Verification Trust Fund....$8,183Vehicle Inspection Fund................................$19,811Weights 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.) |