{"data":{"id":"us-il/30-ilcs-105-6z-27","jurisdiction":"us-il","citation":"30 ILCS 105/6z-27","heading":"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.","body":"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:\nAggregate Operations Regulatory Fund.....................$876\nAgricultural Premium Fund.............................$21,729\nAnna Veterans Home Fund................................$2,708\nAppraisal Administration Fund..........................$3,248\nAttorney General Court Ordered and Voluntary\nCompliance Payment Projects Fund..................$28,768\nAttorney General Whistleblower Reward\nand Protection Fund..................................$855\nAttorney General's State Projects and\nCourt Ordered Distribution Fund...................$43,967\nBank and Trust Company Fund...........................$73,719\nCannabis Business Development Fund.....................$1,524\nCannabis Expungement Fund...............................$2,022\nCapital Development Board\nRevolving Fund......................................$8,916\nCemetery Oversight Licensing and\nDisciplinary Fund..................................$5,310\nChicago State University Education\nImprovement Fund..................................$16,852\nClean Air Act Permit Fund.............................$12,095\nCoal Technology Development\nAssistance Fund...................................$17,367\nCommitment to Human Services Fund....................$170,583\nCommon School Fund...................................$391,650\nCommunity Water Supply Laboratory Fund...................$578\nCredit Union Fund.....................................$15,356\nDCFS Children's Services Fund........................$257,195\nDepartment of Corrections Reimbursement\nand Education Fund.................................$16,614\nDepartment of Juvenile Justice\nReimbursement and Education Fund....................$4,354\nDesign Professionals Administration\nand Investigation Fund..............................$4,287\nDivision of Real Estate General Fund....................$5,294\nDownstate Mass Transportation Capital\nImprovement Fund....................................$1,375\nDownstate Public Transportation Fund...................$24,127\nDownstate Transit Improvement Fund........................$510\nDrivers Education Fund....................................$619\nDrycleaner Environmental Response\nTrust Fund..........................................$1,164\nEducation Assistance Fund...........................$2,413,507\nElectric Vehicle and Charging Fund......................$9,925\nEnergy Transition Assistance Fund......................$23,305\nEnvironmental Protection Permit and\nInspection Fund.....................................$7,080\nFacilities Management Revolving Fund...................$11,962\nFair and Exposition Fund..................................$876\nFederal High Speed Rail Trust Fund......................$1,531\nFederal Workforce Training Fund........................$56,920\nFeed Control Fund.......................................$1,668\nFertilizer Control Fund.................................$1,139\nFire Prevention Fund....................................$5,254\nFund for the Advancement of Education..................$70,566\nFund for Illinois' Future..............................$26,055\nGeneral Professions Dedicated Fund.....................$32,756\nGeneral Revenue Fund...............................$17,653,153\nGrade Crossing Protection Fund..........................$4,037\nHazardous Waste Fund....................................$3,909\nHistoric Property Administrative Fund...................$1,027\nHorse Racing Fund.....................................$205,483\nIllinois Charity Bureau Fund............................$2,231\nIllinois Clean Water Fund..............................$12,515\nIllinois Forestry Development Fund.....................$14,202\nIllinois Gaming Law Enforcement Fund....................$1,285\nIllinois Health Benefits Exchange Fund.................$45,291\nIMSA Income Fund........................................$6,363\nIllinois Power Agency Operations Fund..................$73,659\nIllinois State Dental Disciplinary Fund.................$5,454\nIllinois State Fair Fund................................$9,787\nIllinois State Medical Disciplinary Fund...............$38,129\nIllinois State Pharmacy Disciplinary Fund...............$8,050\nIllinois Student Assistance Commission\nContracts and Grants Fund...........................$4,547\nIllinois Veterans Assistance Fund.......................$3,745\nIllinois Veterans Homes Fund............................$2,112\nIllinois Wildlife Preservation Fund.....................$1,286\nIllinois Works Fund.....................................$4,368\nIncome Tax Refund Fund................................$132,570\nInsurance Financial Regulation Fund...................$113,684\nInsurance Premium Tax Refund Fund......................$10,199\nInsurance Producer Administration Fund................$133,253\nInternational Tourism Fund..............................$1,564\nLarge Business Attraction Fund.........................$29,983\nLaSalle Veterans Home Fund.............................$12,383\nLaw Enforcement Recruitment and\nRetention Fund.....................................$49,811\nLaw Enforcement Training Fund.........................$194,468\nLocal Government Distributive Fund.....................$97,893\nLocal Tourism Fund......................................$7,872\nLong Term Care Ombudsman Fund.............................$653\nManteno Veterans Home Fund.............................$31,607\nMoney Laundering Asset Recovery Fund......................$807\nMotor Carrier Safety Inspection Fund....................$1,085\nMotor Fuel Tax Fund....................................$74,475\nNorthern Illinois Transit Authority Occupation\nand Use Tax Replacement Fund........................$1,798\nNursing Dedicated and Professional Fund................$16,592\nOpen Space Lands Acquisition\nand Development Fund...............................$98,926\nOptometric Licensing and Disciplinary\nBoard Fund..........................................$3,002\nParity Advancement Fund.................................$4,531\nPartners for Conservation Fund.........................$21,665\nPersonal Property Tax Replacement Fund.................$97,893\nPesticide Control Fund..................................$6,362\nProfessional Services Fund..............................$2,760\nProfessions Indirect Cost Fund.........................$89,111\nPublic Pension Regulation Fund..........................$3,045\nPublic Transportation Fund.............................$61,100\nQuincy Veterans Home Fund..............................$45,480\nReal Estate License Administration Fund................$17,845\nReal Estate Research and Education Fund...................$643\nRebuild Illinois Projects Fund.........................$16,976\nRegistered Certified Public Accountants'\nAdministration and Disciplinary Fund................$5,895\nRenewable Energy Resources Trust Fund...................$1,392\nResidential Finance Regulatory Fund....................$19,443\nRoad Fund.............................................$379,782\nSavings Bank Regulatory Fund..............................$534\nSchool Infrastructure Fund..............................$7,158\nSolid Waste Management Fund............................$13,188\nSound-Reducing Windows and Doors\nReplacement Fund......................................$724\nSports Wagering Fund...................................$11,518\nState and Local Sales Tax Reform Fund...................$3,148\nState Asset Forfeiture Fund.............................$1,153\nState Aviation Program Fund.............................$2,472\nState Construction Account Fund........................$97,561\nState Crime Laboratory Fund.............................$8,121\nState Gaming Fund.....................................$176,882\nState Garage Revolving Fund.............................$3,039\nState Lottery Fund....................................$120,030\nState Pensions Fund...................................$500,000\nState Police Firearm Enforcement Fund.....................$815\nState Police Firearm Services Fund......................$4,320\nState Police Law Enforcement Administration Fund........$6,988\nState Police Services Fund.............................$21,688\nState Police Training and Academy Fund..................$2,933\nState Police Vehicle Fund...............................$4,341\nState Police Whistleblower Reward and\nProtection Fund.....................................$2,879\nState Small Business Credit Initiative Fund............$20,817\nState's Attorneys Appellate Prosecutor's\nCounty Fund........................................$12,478\nSubtitle D Management Fund..............................$1,506\nSupplemental Low-Income Energy\nAssistance Fund....................................$40,493\nTax Compliance and Administration Fund..................$4,170\nTechnology Management Revolving Fund..................$475,678\nTourism Promotion Fund.................................$39,959\nTraffic and Criminal Conviction Surcharge Fund.........$81,759\nUnderground Storage Tank Fund..........................$22,458\nVehicle Inspection Fund................................$15,467\nViolent Crime Victims Assistance Fund...................$6,561\nWeights and Measures Fund...............................$6,392\nWorkforce, Technology, and Economic\nDevelopment Fund...................................$4,444\nNotwithstanding 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.\nThese 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.\nThe 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.\nIn 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.\nOn 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.\nBeginning 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.","path":["CHAPTER 30 FINANCE","State Finance Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=470\u0026ChapterID=7\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:18Z","sha256":"07f8e9a2bf2a29a4dc28dacc4721c472e38e1aa70e32a82775a7d3a99451ca4e","source_id":"us-il","stale":false,"prev":"us-il/30-ilcs-105-6z-26","next":"us-il/30-ilcs-105-6z-27.1"},"notice":"GroundRules: Original legal text. Not legal advice."}