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, 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:

Terms Used In Illinois Compiled Statutes 30 ILCS 105/6z-27

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14

African-American HIV/AIDS Response 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 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 Special
     Operations Fund………………………………$13,889
Department of Human Services 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 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 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 Affordable Housing Trust Fund……………..$17,236
Illinois Clean Water Fund………………………….$2,152
Illinois Health Facilities Planning Fund…………….$3,094
IMSA Income Fund…………………………………$12,417
Illinois Power Agency Operations Fund………………$62,583
Illinois School Asbestos Abatement Fund……………….$784
Illinois State Fair Fund………………………….$29,752
Illinois State Police Memorial Park Fund………………$681
Illinois Telecommunications Access Corporation Fund…..$1,668
Illinois Underground Utility Facilities
     Damage Prevention Fund…………………………$4,276
Illinois Veterans’ Rehabilitation Fund………………$5,943
Illinois 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 Fund……………….$42,016
Long-Term Care Provider Fund………………………$13,537
Low-Level Radioactive Waste Facility Development
     and Operation Fund………………………………$618
Mandatory Arbitration Fund…………………………$2,104
Medical Special Purposes 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
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 Services Revolving 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 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 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.