§ 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, 2025, 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: Academic Quality Assurance Fund .......................... . . . . . . . . . . . . . . . . . . . . . . . . . . $940 African-American HIV/AIDS Response Fund ................ . . . . . . . . . . . . . . . . $4,266 Agricultural Premium Fund ............................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $169,467 Alzheimer's Awareness Fund ............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,068 Alzheimer's Disease Research, Care, and Support Fund ............................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $502 Amusement Ride and Patron Safety Fund .................. . . . . . . . . . . . . . . . . . . $6,888 Assisted Living and Shared Housing Regulatory Fund ............................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,011 Board of Higher Education State Contracts and Grants Fund ......................... . . . . . . . . . . . . . . . . . . . . . . . . . $13,416 Capital Development Board Revolving Fund ............... . . . . . . . . . . . . . . . $10,711 Care Provider Fund for Persons with a Developmental Disability .......................... . . . . . . . . . . . . . . . . . . . . . . . . . . $9,771 CDLIS/AAMVA/NMVTIS Trust Fund ........................... . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,433 Chicago State University Education Improvement Fund .................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $15,774 Child Labor and Day and Temporary Labor Services Enforcement Fund ................... . . . . . . . . . . . . . . . . . . . $15,414 Child Support Administrative Fund ...................... . . . . . . . . . . . . . . . . . . . . . . $3,739 Coal Technology Development Assistance Fund .................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,019 Common School Fund ................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $246,578 Community Mental Health Medicaid Trust Fund ............................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,597 Consumer Intervenor Compensation Fund .................. . . . . . . . . . . . . . . . . . . $1,700 Death Certificate Surcharge Fund ....................... . . . . . . . . . . . . . . . . . . . . . . . $1,550 Death Penalty Abolition Fund ........................... . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,688 Department of Business Services Special Operations Fund ........................... . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,406 Department of Human Services Community Services Fund ........................... . . . . . . . . . . . . . . . . . . . . . . . . . . . $15,086 Dram Shop Fund ....................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $212,500 Driver Services Administration Fund ...................... . . . . . . . . . . . . . . . . . . . . . . $937 Drug Rebate Fund ...................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $54,214 Drug Treatment Fund .................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,236 Education Assistance Fund .......................... . . . . . . . . . . . . . . . . . . . . . . . . . . $2,193,017 Emergency Planning and Training Fund ..................... . . . . . . . . . . . . . . . . . . . . . $528 Emergency Public Health Fund ........................... . . . . . . . . . . . . . . . . . . . . . . . . . . . $8,769 Employee Classification Fund ............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $967 EMS Assistance Fund .................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,150 Estate Tax Refund Fund ................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,628 Facilities Management Revolving Fund .................. . . . . . . . . . . . . . . . . . . $35,073 Facility Licensing Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,082 Fair and Exposition Fund ............................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,903 Federal Financing Cost Reimbursement Fund ................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,100 Feed Control Fund ..................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $13,874 Fertilizer Control Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $9,357 Fire Prevention Fund ................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,282 General Assembly Technology Fund ....................... . . . . . . . . . . . . . . . . . . . . . . . $2,830 General Professions Dedicated Fund ..................... . . . . . . . . . . . . . . . . . . . . . $4,131 General Revenue Fund .............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $17,653,153 Governor's Administrative Fund ......................... . . . . . . . . . . . . . . . . . . . . . . . . . $5,956 Governor's Grant Fund .................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,164 Grant Accountability and Transparency Fund ............. . . . . . . . . . . . . . $1,041 Guardianship and Advocacy Fund ........................ . . . . . . . . . . . . . . . . . . . . . . . . $16,432 Health Facility Plan Review Fund ....................... . . . . . . . . . . . . . . . . . . . . . . . $2,286 Health and Human Services Medicaid Trust Fund ............................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,902 Healthcare Provider Relief Fund ...................... . . . . . . . . . . . . . . . . . . . . . . $321,428 Home Care Services Agency Licensure Fund ............... . . . . . . . . . . . . . . . $2,843 Hospital Licensure Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,251 Hospital Provider Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $99,530 Illinois Affordable Housing Trust Fund ................ . . . . . . . . . . . . . . . . $19,809 Illinois Community College Board Contracts and Grants Fund ......................... . . . . . . . . . . . . . . . . . . . . . . . . . $14,687 Illinois Health Facilities Planning Fund ............... . . . . . . . . . . . . . . . $3,155 Illinois Independent Tax Tribunal Fund ................ . . . . . . . . . . . . . . . . $11,636 IMSA Income Fund ....................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,805 Illinois School Asbestos Abatement Fund ................ . . . . . . . . . . . . . . . . $1,141 Illinois State Fair Fund .............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $69,621 Illinois Telecommunications Access Corporation Fund ................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,546 Illinois Underground Utility Facilities Damage Prevention Fund ................. . . . . . . . . . . . . . . . . . $12,035 Illinois Veterans' Rehabilitation Fund ................. . . . . . . . . . . . . . . . . . $1,103 Illinois Workers' Compensation Commission Operations Fund ....................... . . . . . . . . . . . . . . . . . . . . . . . $241,658 Industrial Hemp Regulatory Fund ........................ . . . . . . . . . . . . . . . . . . . . . . . . $1,407 Interpreters for the Deaf Fund ......................... . . . . . . . . . . . . . . . . . . . . . . . . . $8,657 Lead Poisoning Screening, Prevention, and Abatement Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $19,789 Lobbyist Registration Administration Fund ................ . . . . . . . . . . . . . . . . $843 Long Term Care Monitor/Receiver Fund .................. . . . . . . . . . . . . . . . . . . $42,485 Long-Term Care Provider Fund .......................... . . . . . . . . . . . . . . . . . . . . . . . . . . $20,620 Low-Level Radioactive Waste Facility Development and Operation Fund ..................... . . . . . . . . . . . . . . . . . . . . . $2,402 Mandatory Arbitration Fund ............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,635 Mental Health Fund ..................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,353 Mental Health Reporting Fund ........................... . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,226 Metabolic Screening and Treatment Fund ................ . . . . . . . . . . . . . . . . $46,885 Monitoring Device Driving Permit Administration Fee Fund ............................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,475 Motor Fuel Tax Fund .................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,068 Motor Vehicle License Plate Fund ...................... . . . . . . . . . . . . . . . . . . . . . . $13,927 Multiple Sclerosis Research Fund ......................... . . . . . . . . . . . . . . . . . . . . . . . . . $961 Nuclear Safety Emergency Preparedness Fund ............ . . . . . . . . . . . . $87,774 Nursing Dedicated and Professional Fund .................. . . . . . . . . . . . . . . . . . . $595 Partners For Conservation Fund ....................... . . . . . . . . . . . . . . . . . . . . . . . $117,108 Personal Property Tax Replacement Fund ............... . . . . . . . . . . . . . . . $218,128 Pesticide Control Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $42,146 Plumbing Licensure and Program Fund .................... . . . . . . . . . . . . . . . . . . . . $3,672 Private Business and Vocational Schools Quality Assurance Fund ............................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $867 Professional Services Fund ............................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $90,610 Public Defender Fund ................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,198 Public Health Laboratory Services Revolving Fund ............................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,098 Public Utility Fund .................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $282,488 Radiation Protection Fund ............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $37,946 Rebuild Illinois Projects Fund ........................ . . . . . . . . . . . . . . . . . . . . . . . . $58,858 Rental Housing Support Program Fund .................... . . . . . . . . . . . . . . . . . . . . $4,083 Road Fund ............................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $55,409 Secretary Of State DUI Administration Fund ............. . . . . . . . . . . . . . $2,767 Secretary Of State Identification Security and Theft Prevention Fund ......................... . . . . . . . . . . . . . . . . . . . . . . . . . $16,793 Secretary Of State Special License Plate Fund .......... . . . . . . . . . . $3,473 Secretary Of State Special Services Fund .............. . . . . . . . . . . . . . . $26,832 Securities Audit and Enforcement Fund .................. . . . . . . . . . . . . . . . . . . $4,889 Serve Illinois Commission Fund ......................... . . . . . . . . . . . . . . . . . . . . . . . . . $1,803 Special Education Medicaid Matching Fund ............... . . . . . . . . . . . . . . . $4,329 State Gaming Fund ...................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,997 State Garage Revolving Fund ............................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,501 State Lottery Fund ................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $311,489 State Pensions Fund .................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $500,000 State Treasurer's Bank Services Trust Fund ............... . . . . . . . . . . . . . . . $752 Supreme Court Special Purposes Fund .................... . . . . . . . . . . . . . . . . . . . . $4,184 Tattoo and Body Piercing Establishment Registration Fund .................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,166 Tobacco Settlement Recovery Fund ..................... . . . . . . . . . . . . . . . . . . . . . $143,143 Tourism Promotion Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $79,695 Transportation Regulatory Fund ....................... . . . . . . . . . . . . . . . . . . . . . . . $108,481 Trauma Center Fund ..................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,872 University Of Illinois Hospital Services Fund .......... . . . . . . . . . . $5,476 Vehicle Hijacking and Motor Vehicle Theft Prevention and Insurance Verification Trust Fund .................. . . . . . . . . . . . . . . . . . . $9,331 Vehicle Inspection Fund ................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,786 Weights and Measures Fund ............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $24,640 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.

Legislative History

(Source: P.A. 103-8, eff. 6-7-23; 103-129, eff. 6-30-23; 103-588, eff. 6-5-24; 104-2, eff. 6-16-25; 104-453, eff. 12-12-25.)