Illinois · Through at least Public Act 104-790

30 ILCS 105/6z-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.

Where this section sits in the code

CHAPTER 30 FINANCE
State Finance Act.

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.

Collected 2026-09-15T04:46:18Z. Source file · JSON

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