Public Act 0676 98TH GENERAL ASSEMBLY

HB5585 Enrolled LRB098 15790 HLH 50823 b

Public Act 098-0676

AN ACT concerning finance.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The State Finance Act is amended by changing Section 6z-27 as follows:

(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 State Auditing Act.

Within 30 days after the effective date of this amendatory Act of the 98th General Assembly, 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: Agricultural Premium Fund.............................20,958 Appraisal Administration Fund..........................2,244 Asbestos Abatement Fund................................2,803 Attorney General Court Ordered and

Voluntary Compliance Payment Projects Fund.........8,571 Attorney General Whistleblower Reward

and Protection Fund.................................8,790 Bank and Trust Company Fund...........................86,613 Capital Development Board Revolving Fund...............3,085 Care Provider Fund for Persons

with a Developmental Disability....................4,123 Cemetery Oversight Licensing and Disciplinary Fund.....1,691 Child Support Administrative Fund......................3,131 Coal Technology Development Assistance Fund............8,459 Common School Fund...................................397,319 The Communications Revolving Fund......................8,424 Community Mental Health Medicaid Trust Fund............9,697 Community Association Manager

Licensing and Disciplinary Fund....................1,277 Credit Union Fund.....................................16,168 Cycle Rider Safety Training Fund.........................557 DCFS Children's Services Fund........................224,073 Department of Business Services

Special Operations Fund............................3,399 Department of Corrections

Reimbursement and Education Fund..................18,296 Design Professionals Administration

and Investigation Fund.............................3,767 Department of Human Services

Community Services Fund............................1,815 The Downstate Public Transportation Fund..............24,530 Dram Shop Fund...........................................535 Drivers Education Fund.................................1,164 Drug Rebate Fund......................................13,116 The Education Assistance Fund......................2,034,774 Electronic Health Record Incentive Fund................3,082 Energy Efficiency Portfolio Standards Fund............35,988 Energy Efficiency Trust Fund.............................979 Estate Tax Refund Fund...................................871 Facilities Management Revolving Fund..................10,981 Fair and Exposition Fund.................................847 Federal High Speed Rail Trust Fund....................19,405 Federal Workforce Training Fund.......................73,405 Feed Control Fund........................................981 The Fire Prevention Fund.............................151,277 FY12 Hospital Relief Fund..............................4,604 General Professions Dedicated Fund....................24,176 The General Revenue Fund..........................15,184,775 Grade Crossing Protection Fund.........................4,018 Health and Human Services Medicaid Trust Fund..........4,991 Healthcare Provider Relief Fund.......................56,690 Hospital Provider Fund................................25,121 Illinois Affordable Housing Trust Fund.................3,521 Illinois Capital Revolving Loan Fund.....................570 Illinois Charity Bureau Fund...........................1,786 Illinois Department of Agriculture

Laboratory Services Revolving Fund...................645 Illinois Fire Fighters' Memorial Fund....................577 Illinois Gaming Law Enforcement Fund...................1,240 Illinois Standardbred Breeders Fund....................1,184 Illinois State Dental Disciplinary Fund................4,523 Illinois State Fair Fund...............................5,916 Illinois State Medical Disciplinary Fund..............13,987 Illinois State Pharmacy Disciplinary Fund..............5,626 Illinois Tax Increment Fund............................1,310 Illinois Thoroughbred Breeders Fund....................1,837 Illinois Veterans Rehabilitation Fund....................618 Illinois Workers' Compensation

Commission Operations Fund.........................2,091 IMSA Income Fund.......................................4,878 Income Tax Refund Fund...............................140,304 Insurance Financial Regulation Fund...................82,630 Insurance Premium Tax Refund Fund......................5,925 Insurance Producer Administration Fund................70,084 International Tourism Fund.............................3,475 Live and Learn Fund....................................8,213 The Local Government Distributive Fund................85,770 Local Tourism Fund.....................................8,133 Long-Term Care Provider Fund...........................8,409 Medical Interagency Program Fund.........................946 Medical Special Purpose Trust Fund.......................903 Mental Health Fund.....................................6,635 Monitoring Device Driving Permit

Administration Fee Fund..............................573 The Motor Fuel Tax Fund...............................81,925 Motor Vehicle License Plate Fund.......................4,006 Nursing Dedicated and Professional Fund................8,302 Optometric Licensing and Disciplinary Board Fund.......1,037 Partners for Conservation Fund........................10,336 Pawnbroker Regulation Fund...............................723 The Personal Property Tax Replacement Fund............85,193 Pesticide Control Fund.................................4,733 Professional Services Fund...............................521 Professions Indirect Cost Fund.......................142,005 Public Pension Regulation Fund.........................8,358 The Public Transportation Fund........................63,347 Real Estate License Administration Fund...............19,900 Registered Certified Public Accountants'

Administration and Disciplinary Fund.................956 Renewable Energy Resources Trust Fund..................2,962 Rental Housing Support Program Fund......................661 The Road Fund........................................328,527 Regional Transportation Authority Occupation

and Use Tax Replacement Fund.......................1,898 Savings and Residential Finance Regulatory Fund.......17,435 Secretary of State DUI Administration Fund...............672 Secretary of State Identification

Security and Theft Prevention Fund...................567 Secretary of State Special License Plate Fund..........1,578 Secretary of State Special Services Fund...............8,919 Securities Audit and Enforcement Fund..................3,478 Solid Waste Management Fund............................1,964 Special Education Medicaid Matching Fund...............2,697 State and Local Sales Tax Reform Fund..................3,840 State Construction Account Fund.......................94,631 The State Garage Revolving Fund........................3,212 The State Lottery Fund...............................146,125 State Pensions Fund..................................500,000 The Statistical Services Revolving Fund................8,303 Supplemental Low-Income Energy Assistance Fund........49,613 Tax Compliance and Administration Fund...................591 Tobacco Settlement Recovery Fund.......................4,689 Tourism Promotion Fund................................22,054 Underground Storage Tank Fund.........................20,282 University of Illinois Hospital Services Fund..........4,461 The Vehicle Inspection Fund............................1,212 Violent Crime Victims Assistance Fund..................7,526 Weights and Measures Fund..............................4,449 The Working Capital Revolving Fund...................289,624

Within 30 days after the effective date of this amendatory Act of the 98th General Assembly, 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: Agricultural Premium Fund.............................127,127 Brownfields Redevelopment Fund............................504 Capital Development Board Revolving Fund................1,759 Care Provider Fund for Persons with Developmental Disability...........................13,886 CDLIS/AAMVA Net Trust Fund................................532 Child Support Administrative Fund.......................5,256 Clean Air Act (CAA) Permit Fund.........................1,480 Coal Mining Regulatory Fund...............................609 Common School Fund...................................137,473 The Communications Revolving Fund.....................102,681 Community Mental Health Medicaid Trust Fund............25,891 Corporate Franchise Tax Refund Fund.......................795 Department of Business Services Special Operations Fund.....................................3,980 The Downstate Public Transportation Fund................6,535 Drug Rebate Fund.......................................17,775 Drug Treatment Fund.....................................1,005 The Education Assistance Fund......................1,780,814 Electronic Health Record Incentive Fund.................2,136 Environmental Protection Permit and Inspection Fund......................................736 Estate Tax Collection Distributive Fund..................810 Facilities Management Revolving Fund.................152,269 Fair and Exposition Fund...............................5,367 Federal High Speed Rail Trust Fund.....................4,292 Feed Control Fund......................................8,381 Fertilizer Control Fund................................2,870 The Fire Prevention Fund...............................2,666 General Professions Dedicated Fund.....................3,161 The General Revenue Fund..........................17,491,225 Grade Crossing Protection Fund.........................1,273 Hazardous Waste Fund.....................................874 Health and Human Services Medicaid Trust Fund...............................10,660 Healthcare Provider Relief Fund.......................38,819 Hospital Provider Fund................................44,660 Illinois Affordable Housing Trust Fund...................620 Illinois Clean Water Fund..............................1,438 Illinois Department of Agriculture Laboratory Services Revolving Fund.....................................5,536 Illinois Power Agency Operations Fund..................8,996 Illinois Standardbred Breeders Fund....................7,806 Illinois State Fair Fund..............................29,614 Illinois Tax Increment Fund..............................570 Illinois Thoroughbred Breeders Fund...................12,274 Illinois Veterans Rehabilitation Fund..................1,435 Illinois Workers' Compensation Commission Operations Fund..................................105,103 IMSA Income Fund.......................................5,478 Income Tax Refund Fund................................58,552 Live and Learn Fund...................................16,348 Lobbyist Registration Administration Fund................749 The Local Government Distributive Fund................33,802 Long Term Care Provider Fund..........................19,337 Low Level Radioactive Waste Facility Development and Operation Fund.....................3,023 Mandatory Arbitration Fund.............................3,272 Medical Interagency Program Fund.........................928 Mental Health Fund.....................................8,872 Monitoring Device Driving Permit Administration Fee Fund............................1,255 The Motor Fuel Tax Fund...............................25,396 Motor Vehicle License Plate Fund.......................7,672 Motor Vehicle Theft Prevention Trust Fund.............68,152 Natural Areas Acquisition Fund.........................1,110 Nuclear Safety Emergency Preparedness Fund...........112,087 Open Space Lands Acquisition and Development Fund...................................2,772 Park and Conservation Fund.............................2,736 Partners for Conservation Fund........................29,715 The Personal Property Tax Replacement Fund............35,064 Pesticide Control Fund................................24,615 Professional Services Fund.............................6,874 The Public Transportation Fund........................17,891 Radiation Protection Fund.............................40,062 The Road Fund........................................125,524 Regional Transportation Authority Occupation and Use Tax Replacement Fund.............................711 Secretary of State DUI Administration Fund.............1,238 Secretary of State Identification Security and Theft Prevention Fund.................2,000 Secretary of State Special License Plate Fund..........2,786 Secretary of State Special Services Fund..............17,972 Securities Audit and Enforcement Fund..................8,041 September 11th Fund......................................594 Solid Waste Management Fund............................1,044 Special Education Medicaid Matching Fund...............5,653 State and Local Sales Tax Reform Fund..................1,411 State Boating Act Fund.................................1,974 State Charter School Commission Fund...................7,500 State Construction Account Fund.......................25,552 The State Garage Revolving Fund.......................39,802 The State Lottery Fund...............................435,421 State Parks Fund.......................................1,783 State Pensions Fund..................................500,000 State Surplus Property Revolving Fund..................2,948 The Statistical Services Revolving Fund..............121,071 Supreme Court Historic Preservation Fund..............35,613 Tobacco Settlement Recovery Fund.......................6,642 Underground Storage Tank Fund..........................4,543 University of Illinois Hospital Services Fund..........6,344 The Vehicle Inspection Fund............................4,474 Weights and Measures Fund.............................26,165 Wildlife and Fish Fund................................10,784 The Working Capital Revolving Fund................14,944

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. 97-66, eff. 6-30-11; 97-732, eff. 6-30-12; 97-813, eff. 7-13-12; 98-270, eff. 8-9-13.)

Section 99. Effective date. This Act takes effect upon becoming law.

Effective Date: 6/30/2014