Illinois Code § 30 ILCS 105/6z-27

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

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