SB3478 103RD GENERAL ASSEMBLY

LRB103 35518 HLH 65590 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB3478

Introduced 2/8/2024, by Sen. Elgie R. Sims, Jr.

SYNOPSIS AS INTRODUCED:

30 ILCS 105/6z-27

Amends the State Finance Act. Provides for the transfer of certain moneys into the Audit Expense Fund. Effective immediately.

A BILL FOR

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 Illinois State Auditing Act.

Within 30 days after July 1, 2024 2023, 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: Attorney General Court Ordered and Voluntary

Compliance Payment Projects Fund..................$22,470 Aggregate Operations Regulatory Fund.....................$605 Agricultural Premium Fund.............................$21,002 Attorney General's State Projects and

Court Ordered Distribution Fund...................$36,873 Anna Veterans Home Fund ...............................$1,205 Appraisal Administration Fund..........................$2,670 Attorney General Whistleblower Reward

and Protection Fund..................................$938 Bank and Trust Company Fund...........................$82,945 Brownfields Redevelopment Fund.........................$1,893 Cannabis Business Development Fund....................$15,750 Cannabis Expungement Fund..............................$2,511 Capital Development Board Revolving Fund...............$4,668 Care Provider Fund for Persons with

a Developmental Disability ........................$6,794 CDLIS/AAMVAnet/NMVTIS Trust Fund.......................$1,679 Cemetery Oversight Licensing and Disciplinary Fund ....$6,187 Chicago State University Education Improvement Fund ..$16,893 Chicago Travel Industry Promotion Fund.................$9,146 Child Support Administrative Fund......................$2,669 Clean Air Act Permit Fund.............................$11,283 Coal Technology Development Assistance Fund...........$22,087 Community Association Manager

Licensing and Disciplinary Fund....................$1,178 Commitment to Human Services Fund ...................$259,050 Common School Fund ..................................$385,362 Community Mental Health Medicaid Trust Fund............$6,972 Community Water Supply Laboratory Fund...................$835 Credit Union Fund.....................................$21,944 Cycle Rider Safety Training Fund.........................$704 DCFS Children's Services Fund........................$164,036 Department of Business Services Special Operations Fund.$4,564 Department of Corrections Reimbursement

and Education Fund................................$23,892 Design Professionals Administration

and Investigation Fund.............................$3,892 Department of Human Services Community Services Fund...$6,314 Downstate Public Transportation Fund..................$40,428 Drivers Education Fund...................................$904 Drug Rebate Fund......................................$40,707 Drug Treatment Fund......................................$810 Drycleaner Environmental Response Trust Fund...........$1,555 Education Assistance Fund..........................$2,347,928 Electric Vehicle Rebate Fund..........................$24,101 Energy Efficiency Trust Fund.............................$955 Energy Transition Assistance Fund......................$1,193 Environmental Protection Permit and Inspection Fund...$17,475 Facilities Management Revolving Fund..................$21,298 Fair and Exposition Fund.................................$782 Federal Asset Forfeiture Fund..........................$1,195 Federal High Speed Rail Trust Fund.......................$910 Federal Workforce Training Fund......................$113,609 Feed Control Fund......................................$1,263 Fertilizer Control Fund..................................$778 Fire Prevention Fund...................................$4,470 Freedom Schools Fund.....................................$636 Fund for the Advancement of Education ................$61,767 General Professions Dedicated Fund....................$36,108 General Revenue Fund..............................$17,653,153 Grade Crossing Protection Fund.........................$7,759 Hazardous Waste Fund...................................$9,036 Health and Human Services Medicaid Trust Fund............$793 Healthcare Provider Relief Fund......................$209,863 Historic Property Administrative Fund....................$791 Horse Racing Fund....................................$233,685 Hospital Provider Fund................................$66,984 Illinois Affordable Housing Trust Fund................$30,424 Illinois Charity Bureau Fund...........................$2,025 Illinois Clean Water Fund.............................$18,928 Illinois Forestry Development Fund....................$13,054 Illinois Gaming Law Enforcement Fund...................$1,411 IMSA Income Fund......................................$10,499 Illinois Military Family Relief Fund...................$2,963 Illinois National Guard Armory Construction Fund.......$4,944 Illinois Power Agency Operations Fund................$154,375 Illinois State Dental Disciplinary Fund................$3,947 Illinois State Fair Fund...............................$5,871 Illinois State Medical Disciplinary Fund..............$32,809 Illinois State Pharmacy Disciplinary Fund.............$10,993 Illinois Student Assistance Commission

Contracts and Grants Fund............................$950 Illinois Veterans Assistance Fund......................$2,738 Illinois Veterans' Rehabilitation Fund...................$685 Illinois Wildlife Preservation Fund....................$2,646 Illinois Workers Compensation Commission

Operations Fund...................................$94,942 Illinois Works Fund....................................$5,577 Income Tax Refund Fund...............................$232,364 Insurance Financial Regulation Fund..................$158,266 Insurance Premium Tax Refund Fund.....................$10,972 Insurance Producer Administration Fund...............$208,185 International Tourism Fund.............................$1,317 LaSalle Veterans Home Fund.............................$2,656 Law Enforcement Recruitment and Retention Fund........$10,249 Law Enforcement Training Fund.........................$28,714 LEADS Maintenance Fund...................................$573 Live and Learn Fund....................................$8,419 Local Government Distributive Fund...................$120,745 Local Tourism Fund....................................$16,582 Long Term Care Ombudsman Fund............................$635 Long-Term Care Provider Fund..........................$10,352 Manteno Veterans Home Fund.............................$3,941 Mental Health Fund.....................................$3,560 Mental Health Reporting Fund.............................$878 Military Affairs Trust Fund............................$1,017 Monitoring Device Driving Permit

Administration Fee Fund..............................$657 Motor Carrier Safety Inspection Fund...................$1,892 Motor Fuel Tax Fund..................................$124,570 Motor Vehicle License Plate Fund.......................$6,363 Nursing Dedicated and Professional Fund...............$14,671 Off-Highway Vehicle Trails Fund........................$1,431 Open Space Lands Acquisition and Development .........$67,764 Optometric Licensing and Disciplinary Board Fund.........$922 Parity Advancement Fund................................$9,349 Partners For Conservation Fund........................$25,309 Pawnbroker Regulation Fund...............................$659 Pension Stabilization Fund.............................$3,009 Personal Property Tax Replacement Fund...............$251,569 Pesticide Control Fund.................................$4,715 Prisoner Review Board Vehicle and Equipment Fund.......$3,035 Professional Services Fund.............................$3,093 Professions Indirect Cost Fund.......................$194,398 Public Pension Regulation Fund.........................$3,519 Public Transportation Fund...........................$108,264 Quincy Veterans Home Fund.............................$25,455 Real Estate License Administration Fund...............$27,976 Rebuild Illinois Projects Fund.........................$3,682 Regional Transportation Authority Occupation and Use Tax

Replacement Fund...................................$3,226 Registered Certified Public Accountant Administration

and Disciplinary Fund..............................$3,213 Renewable Energy Resources Trust Fund..................$2,463 Rental Housing Support Program Fund......................$560 Residential Finance Regulatory Fund...................$21,672 Road Fund............................................$524,729 Salmon Fund..............................................$837 Savings Bank Regulatory Fund.............................$528 School Infrastructure Fund............................$10,122 Secretary of State DUI Administration Fund.............$1,021 Secretary of State Identification Security and

Theft Prevention Fund..............................$4,877 Secretary of State Special License Plate Fund..........$1,410 Secretary of State Special Services Fund..............$11,665 Securities Audit and Enforcement Fund..................$2,279 Serve Illinois Commission Fund...........................$950 Snowmobile Trail Establishment Fund......................$653 Solid Waste Management Fund...........................$17,540 Special Education Medicaid Matching Fund...............$2,916 Sports Wagering Fund..................................$14,696 State Police Law Enforcement Administration Fund.......$3,635 State and Local Sales Tax Reform Fund..................$6,676 State Asset Forfeiture Fund............................$1,445 State Aviation Program Fund............................$2,125 State Construction Account Fund......................$151,079 State Crime Laboratory Fund............................$6,342 State Gaming Fund....................................$216,475 State Garage Revolving Fund............................$4,892 State Lottery Fund...................................$106,169 State Pensions Fund .................................$500,000 State Police Firearm Services Fund....................$16,049 State Police Services Fund............................$20,688 State Police Vehicle Fund..............................$7,562 State Police Whistleblower Reward

and Protection Fund................................$3,858 State Small Business Credit Initiative Fund...........$20,739 State's Attorneys Appellate

Prosecutor's County Fund..........................$20,621 Subtitle D Management Fund.............................$2,669 Supplemental Low-Income Energy Assistance Fund.......$158,173 Tax Compliance and Administration Fund.................$3,789 Technology Management Revolving Fund.................$620,435 Tobacco Settlement Recovery Fund.......................$4,747 Tourism Promotion Fund................................$46,998 Traffic and Criminal Conviction Surcharge Fund........$41,173 Underground Storage Tank Fund.........................$31,314 University of Illinois Hospital Services Fund..........$3,257 Vehicle Hijacking and Motor Vehicle Theft

Prevention and Insurance Verification Trust Fund...$8,183 Vehicle Inspection Fund...............................$19,811 Weights and Measures Fund..............................$3,636 African-American HIV/AIDS Response RESP Fund...........$1,421 Agricultural Premium Fund............................$122,719 Alzheimer's Awareness Fund.............................$1,499 Alzheimer's Disease Research, Care, and Support Fund.....$662 Amusement Ride and Patron Safety Fund..................$6,315 Assisted Living and & Shared Housing Regulatory

House Regulation Fund..............................$2,564 Capital Development Board Revolving Fund..............$15,118 Care Provider Fund for Persons with a Developmental

Disability........................................$15,392 Carolyn Adams Ticket For The Cure Grant Fund.............$927 CDLIS/AAMVANET/NMVTIS Trust Fund (Commercial

Driver's License Information

System/American Association of

Motor Vehicle Administrators

network/National Motor Vehicle

Title Information Service Trust Fund)..............$5,236 Chicago Police Memorial Foundation Fund..................$708 Chicago State University Education Improvement Fund...$13,666 Child Labor and Day and Temporary Labor

Services Enforcement Fund.........................$11,991 Child Support Administrative Fund......................$5,287 Clean Air Act Permit Fund..............................$1,556 Coal Technology Development Assistance Fund............$6,936 Common School Fund...................................$343,892 Community Mental Health Medicaid Trust Fund...........$14,084 Corporate Franchise Tax Refund Fund....................$1,096 DCFS Children's Services Fund..........................$8,766 Death Certificate Surcharge Fund.......................$2,060 Death Penalty Abolition Fund...........................$2,448 Department of Business Services Service Special

Operations Fund...................................$13,889 Department of Human Services DHS Community

Services Fund......................................$7,970 Downstate Public Transportation Fund..................$11,631 Dram Shop Fund.......................................$142,500 Driver Services Administration Fund....................$1,873 Drug Rebate Fund......................................$42,473 Drug Treatment Fund....................................$1,767 Education Assistance Fund..........................$2,031,292 Emergency Public Health Fund...........................$5,162 Environmental Protection Permit and Inspection Fund....$1,447 Estate Tax Refund Fund...................................$852 Facilities Management Revolving Fund..................$50,148 Facility Licensing Fund................................$5,522 Fair and & Exposition Fund.............................$4,248 Feed Control Fund......................................$7,709 Fertilizer Control Fund................................$6,849 Fire Prevention Fund...................................$3,859 Fund for the Advancement of Education.................$24,772 General Assembly Operations Revolving Rev Fund.........$1,146 General Professions Dedicated Fund.....................$4,039 General Revenue Fund..............................$17,653,153 Governor's Administrative Fund.........................$2,832 Governor's Grant Fund.................................$17,709 Grade Crossing Protection Fund...........................$930 Grant Accountability and / Transparency Fund.............$805 Guardianship and & Advocacy Fund......................$14,843 Hazardous Waste Fund.....................................$835 Health Facility Plan Review Fund.......................$1,776 Health and Human Services Service Medicaid Trust Fund..$6,554 Healthcare Provider Relief Fund......................$407,107 Healthy Smiles Fund......................................$738 Home Care Services Agency Licensure Fund...............$3,101 Hospital Licensure Fund................................$1,688 Hospital Provider Fund...............................$138,829 ICCB Federal Trust Fund...............................$9,968 ICJIA Violence Prevention Fund...........................$932 Illinois IL Affordable Housing Trust Fund.............$17,236 Illinois IL Clean Water Fund...........................$2,152 IL Community College Board

Contracts and Grants ...............................9,968 Illinois IL Health Facilities Planning Fund............$3,094 IMSA Income Fund......................................$12,417 Illinois IL Power Agency Operations Fund..............$62,583 Illinois IL School Asbestos Abatement Fund...............$784 Illinois IL State Fair Fund...........................$29,752 Illinois IL State Police Memorial Park Fund..............$681 Illinois Telecommunications IL Telecom Access

Corporation Fund...................................$1,668 Illinois IL Underground Utility Facilities

Facility Damage Prevention Fund....................$4,276 Illinois IL Veterans' Rehabilitation Fund..............$5,943 Illinois IL Workers' Compensation Commission

Operations Fund..................................$243,187 Income Tax Refund Fund................................$54,420 Lead Poisoning Screening, Prevention, and

Abatement Fund....................................$16,379 Live and Learn Fund...................................$25,492 Lobbyist Registration Administration Fund..............$1,471 Local Government Distributive Fund....................$44,025 Long Term Care Monitor/Receiver Receive Fund..........$42,016 Long-Term Long Term Care Provider Fund................$13,537 Low-Level Radioactive Low Level Rad Facility

Development and Operation Dev & Op Fund..............$618 Mandatory Arbitration Fund.............................$2,104 Medical Special Purposes Purpose Trust Fund..............$786 Mental Health Fund.....................................$9,376 Mental Health Reporting Fund...........................$1,443 Metabolic Screening and & Treatment Fund..............$32,049 Monitoring Device Driving Permit Administration

Fee Fund...........................................$1,616 Motor Fuel Tax Fund...................................$36,238 Motor Vehicle License Plate Fund......................$17,694 Motor Vehicle Theft Prevention and Insurance

Verification Trust.................................10,970 Multiple Sclerosis Research Fund.........................$758 Nuclear Safety Emergency Preparedness Fund............$26,117 Nursing Dedicated and Professional Fund................$2,420 Open Space Lands Acquisition and & Development Fund......$658 Partners For Conservation Fund........................$89,847 Pension Stabilization Fund.............................$1,031 Personal Property Tax Replacement Fund...............$290,755 Pesticide Control Fund................................$30,513 Plumbing Licensure and & Program Fund..................$6,276 Police Memorial Committee Fund...........................$813 Professional Services Fund............................$72,029 Public Health Laboratory Lab Services Revolving

Rev Fund...........................................$5,816 Public Transportation Fund............................$46,826 Public Utility Fund..................................$198,423 Radiation Protection Fund.............................$11,034 Renewable Energy Resources Trust Fund..................$7,834 Road Fund............................................$226,150 Regional Transportation Authority RTA Occupation

and & Use Tax Replacement Fund.....................$1,167 School Infrastructure Fund.............................$7,749 Secretary of State DUI Administration Fund.............$2,694 Secretary of State Identification & Security

and Theft Prevention Fund.........................$12,676 Secretary of State Police Services Fund..................$717 Secretary of State Special License Plate Fund..........$4,203 Secretary of State Special Services Fund..............$34,491 Securities Audit and Enforcement Fund..................$8,198 Solid Waste Management Fund............................$1,613 Special Olympics Illinois and Special

Children's Charities Fund............................$852 Special Education Medicaid Matching Fund...............$5,131 Sports Wagering Fund...................................$4,450 State and Local Sales Tax Reform Fund..................$2,361 State Construction Account Fund.......................$37,865 State Gaming Fund.....................................$94,435 State Garage Revolving Fund............................$8,977 State Lottery Fund...................................$340,323 State Pensions Fund..................................$500,000 State Treasurer's Bank Services Trust Fund.............$1,295 Supreme Court Special Purposes Fund....................$1,722 Tattoo and & Body Piercing Establishment

Registration Fund....................................$950 Tax Compliance and & Administration Fund...............$1,483 Technology Management Revolving Fund.................$186,193 Tobacco Settlement Recovery Fund......................$29,864 Tourism Promotion Fund................................$50,155 Transportation Regulatory Fund........................$78,256 Trauma Center Fund.....................................$1,960 Underground Storage Tank Fund..........................$3,630 University of Illinois IL Hospital Services Fund.......$6,712 Vehicle Hijacking and Motor Vehicle

Theft Prevention and Insurance

Verification Trust Fund...........................$10,970 Vehicle Inspection Fund................................$5,069 Weights and Measures Fund.............................$22,129 Youth Alcoholism and & Substance Abuse Prevention Fund...$526

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. 102-16, eff. 6-17-21; 102-699, eff. 4-19-22; 103-8, eff. 6-7-23; 103-129, eff. 6-30-23; revised 11-21-23.)

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