30 ILCS 105/6z-27

Current through Public Act 103-1052
Section 30 ILCS 105/6z-27 - Audit Expense Fund

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.

30 ILCS 105/6z-27

Amended by P.A. 103-0588,§ 5-30, eff. 6/5/2024.
Amended by P.A. 103-0129,§ 5, eff. 6/30/2023.
Amended by P.A. 103-0008,§ 5-50, eff. 6/7/2023.
Amended by P.A. 102-0699,§ 5-35, eff. 4/19/2022.
Amended by P.A. 102-0016,§ 4-5, eff. 6/17/2021.
Amended by P.A. 101-0636,§ 5-7, eff. 6/10/2020.
Amended by P.A. 101-0010,§ 5-35, eff. 6/5/2019.
Amended by P.A. 100-0587,§ 5-20, eff. 6/4/2018.
Amended by P.A. 100-0023,§ 5-10, eff. 7/6/2017.
Amended by P.A. 099-0523,§ 5-10, eff. 6/30/2016.
Amended by P.A. 099-0038,§ 5, eff. 7/14/2015.
Amended by P.A. 098-0676,§ 5, eff. 6/30/2014.
Amended by P.A. 098-0270,§ 5, eff. 8/9/2013.
Amended by P.A. 097-0813,§ 130, eff. 7/13/2012.
Amended by P.A. 097-0732,§ 5-25, eff. 6/30/2012.
Amended by P.A. 097-0066,§ 5, eff. 6/30/2011.
Amended by P.A. 096-0976,§ 5, eff. 7/2/2010.
Amended by P.A. 096-0476,§ 5, eff. 8/14/2009.
Amended by P.A. 095-0841,§ 5, eff. 8/15/2008.
Amended by P.A. 095-0505,§ 5, eff. 8/28/2007.
Amended by P.A. 094-0958, § 5, eff. 6/27/2006.
Amended by P.A. 094-0505, § 5, eff. 8/8/2005.
Amended by P.A. 093-0880, § 5, eff. 8/6/2004.
Amended by P.A. 093-0452, § 5, eff. 8/7/2003.
P.A. 90-314, eff. 8-1-97; 90-587, eff. 7-1-98; 91-152, eff. 7-16-99; 91-855, eff. 6-22-00; 92-494, eff. 8-23-01; 92-746, eff. 7-25-02.