Sec. 6z-27

(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, 2026, 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: Aggregate Operations Regulatory Fund.....................$876 Agricultural Premium Fund.............................$21,729 Anna Veterans Home Fund................................$2,708 Appraisal Administration Fund..........................$3,248 Attorney General Court Ordered and Voluntary     Compliance Payment Projects Fund..................$28,768 Attorney General Whistleblower Reward     and Protection Fund..................................$855 Attorney General's State Projects and     Court Ordered Distribution Fund...................$43,967 Bank and Trust Company Fund...........................$73,719 Cannabis Business Development Fund.....................$1,524 Cannabis Expungement Fund...............................$2,022 Capital Development Board     Revolving Fund......................................$8,916 Cemetery Oversight Licensing and     Disciplinary Fund..................................$5,310 Chicago State University Education     Improvement Fund..................................$16,852 Clean Air Act Permit Fund.............................$12,095 Coal Technology Development     Assistance Fund...................................$17,367 Commitment to Human Services Fund....................$170,583 Common School Fund...................................$391,650 Community Water Supply Laboratory Fund...................$578 Credit Union Fund.....................................$15,356 DCFS Children's Services Fund........................$257,195 Department of Corrections Reimbursement     and Education Fund.................................$16,614 Department of Juvenile Justice     Reimbursement and Education Fund....................$4,354 Design Professionals Administration     and Investigation Fund..............................$4,287 Division of Real Estate General Fund....................$5,294 Downstate Mass Transportation Capital     Improvement Fund....................................$1,375 Downstate Public Transportation Fund...................$24,127 Downstate Transit Improvement Fund........................$510 Drivers Education Fund....................................$619 Drycleaner Environmental Response     Trust Fund..........................................$1,164 Education Assistance Fund...........................$2,413,507 Electric Vehicle and Charging Fund......................$9,925 Energy Transition Assistance Fund......................$23,305 Environmental Protection Permit and     Inspection Fund.....................................$7,080 Facilities Management Revolving Fund...................$11,962 Fair and Exposition Fund..................................$876 Federal High Speed Rail Trust Fund......................$1,531 Federal Workforce Training Fund........................$56,920 Feed Control Fund.......................................$1,668 Fertilizer Control Fund.................................$1,139 Fire Prevention Fund....................................$5,254 Fund for the Advancement of Education..................$70,566 Fund for Illinois' Future..............................$26,055 General Professions Dedicated Fund.....................$32,756 General Revenue Fund...............................$17,653,153 Grade Crossing Protection Fund..........................$4,037 Hazardous Waste Fund....................................$3,909 Historic Property Administrative Fund...................$1,027 Horse Racing Fund.....................................$205,483 Illinois Charity Bureau Fund............................$2,231 Illinois Clean Water Fund..............................$12,515 Illinois Forestry Development Fund.....................$14,202 Illinois Gaming Law Enforcement Fund....................$1,285 Illinois Health Benefits Exchange Fund.................$45,291 IMSA Income Fund........................................$6,363 Illinois Power Agency Operations Fund..................$73,659 Illinois State Dental Disciplinary Fund.................$5,454 Illinois State Fair Fund................................$9,787 Illinois State Medical Disciplinary Fund...............$38,129 Illinois State Pharmacy Disciplinary Fund...............$8,050 Illinois Student Assistance Commission     Contracts and Grants Fund...........................$4,547 Illinois Veterans Assistance Fund.......................$3,745 Illinois Veterans Homes Fund............................$2,112 Illinois Wildlife Preservation Fund.....................$1,286 Illinois Works Fund.....................................$4,368 Income Tax Refund Fund................................$132,570 Insurance Financial Regulation Fund...................$113,684 Insurance Premium Tax Refund Fund......................$10,199 Insurance Producer Administration Fund................$133,253 International Tourism Fund..............................$1,564 Large Business Attraction Fund.........................$29,983 LaSalle Veterans Home Fund.............................$12,383 Law Enforcement Recruitment and     Retention Fund.....................................$49,811 Law Enforcement Training Fund.........................$194,468 Local Government Distributive Fund.....................$97,893 Local Tourism Fund......................................$7,872 Long Term Care Ombudsman Fund.............................$653 Manteno Veterans Home Fund.............................$31,607 Money Laundering Asset Recovery Fund......................$807 Motor Carrier Safety Inspection Fund....................$1,085 Motor Fuel Tax Fund....................................$74,475 Northern Illinois Transit Authority Occupation     and Use Tax Replacement Fund........................$1,798 Nursing Dedicated and Professional Fund................$16,592 Open Space Lands Acquisition     and Development Fund...............................$98,926 Optometric Licensing and Disciplinary     Board Fund..........................................$3,002 Parity Advancement Fund.................................$4,531 Partners for Conservation Fund.........................$21,665 Personal Property Tax Replacement Fund.................$97,893 Pesticide Control Fund..................................$6,362 Professional Services Fund..............................$2,760 Professions Indirect Cost Fund.........................$89,111 Public Pension Regulation Fund..........................$3,045 Public Transportation Fund.............................$61,100 Quincy Veterans Home Fund..............................$45,480 Real Estate License Administration Fund................$17,845 Real Estate Research and Education Fund...................$643 Rebuild Illinois Projects Fund.........................$16,976 Registered Certified Public Accountants'     Administration and Disciplinary Fund................$5,895 Renewable Energy Resources Trust Fund...................$1,392 Residential Finance Regulatory Fund....................$19,443 Road Fund.............................................$379,782 Savings Bank Regulatory Fund..............................$534 School Infrastructure Fund..............................$7,158 Solid Waste Management Fund............................$13,188 Sound-Reducing Windows and Doors     Replacement Fund......................................$724 Sports Wagering Fund...................................$11,518 State and Local Sales Tax Reform Fund...................$3,148 State Asset Forfeiture Fund.............................$1,153 State Aviation Program Fund.............................$2,472 State Construction Account Fund........................$97,561 State Crime Laboratory Fund.............................$8,121 State Gaming Fund.....................................$176,882 State Garage Revolving Fund.............................$3,039 State Lottery Fund....................................$120,030 State Pensions Fund...................................$500,000 State Police Firearm Enforcement Fund.....................$815 State Police Firearm Services Fund......................$4,320 State Police Law Enforcement Administration Fund........$6,988 State Police Services Fund.............................$21,688 State Police Training and Academy Fund..................$2,933 State Police Vehicle Fund...............................$4,341 State Police Whistleblower Reward and     Protection Fund.....................................$2,879 State Small Business Credit Initiative Fund............$20,817 State's Attorneys Appellate Prosecutor's     County Fund........................................$12,478 Subtitle D Management Fund..............................$1,506 Supplemental Low-Income Energy     Assistance Fund....................................$40,493 Tax Compliance and Administration Fund..................$4,170 Technology Management Revolving Fund..................$475,678 Tourism Promotion Fund.................................$39,959 Traffic and Criminal Conviction Surcharge Fund.........$81,759 Underground Storage Tank Fund..........................$22,458 Vehicle Inspection Fund................................$15,467 Violent Crime Victims Assistance Fund...................$6,561 Weights and Measures Fund...............................$6,392 Workforce, Technology, and Economic     Development Fund...................................$4,444     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. 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; 104-466, eff. 6-16-26.)