Bill Text: IL SB3478 | 2023-2024 | 103rd General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-04-12 - Rule 3-9(a) / Re-referred to Assignments [SB3478 Detail]

Download: Illinois-2023-SB3478-Introduced.html

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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.
LRB103 35518 HLH 65590 b
A BILL FOR
SB3478 LRB103 35518 HLH 65590 b
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

SB3478 - 2 - LRB103 35518 HLH 65590 b
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

SB3478 - 3 - LRB103 35518 HLH 65590 b
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

SB3478 - 4 - LRB103 35518 HLH 65590 b
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

SB3478 - 5 - LRB103 35518 HLH 65590 b
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

SB3478 - 6 - LRB103 35518 HLH 65590 b
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

SB3478 - 7 - LRB103 35518 HLH 65590 b
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

SB3478 - 8 - LRB103 35518 HLH 65590 b
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

SB3478 - 9 - LRB103 35518 HLH 65590 b
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

SB3478 - 10 - LRB103 35518 HLH 65590 b
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

SB3478 - 11 - LRB103 35518 HLH 65590 b
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

SB3478 - 12 - LRB103 35518 HLH 65590 b
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

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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

SB3478 - 14 - LRB103 35518 HLH 65590 b
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

SB3478 - 15 - LRB103 35518 HLH 65590 b
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.

SB3478 - 16 - LRB103 35518 HLH 65590 b
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.)