HB1704 104TH GENERAL ASSEMBLY

LRB104 03339 HLH 13361 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1704

Introduced 1/28/2025, by Rep. Fred Crespo

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, 2025 2024, 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..........................$940 African-American HIV/AIDS Response Fund................$4,266 Agricultural Premium Fund............................$169,467 Alzheimer's Awareness Fund.............................$1,068 Alzheimer's Disease Research,

Care, and Support Fund...............................$502 Amusement Ride and Patron Safety Fund..................$6,888 Assisted Living and Shared

Housing Regulatory Fund............................$4,011 Board of Higher Education State

Contracts and Grants Fund.........................$13,416 Capital Development Board Revolving Fund..............$10,711 Care Provider Fund for Persons with

a Developmental Disability.........................$9,771 CDLIS/AAMVANET/NMVTIS Trust Fund.......................$3,433 Chicago State University Education

Improvement Fund..................................$15,774 Child Labor and Day and Temporary

Labor Enforcement Fund............................$15,414 Child Support Administrative Fund......................$3,739 Coal Technology Development

Assistance Fund....................................$3,019 Common School Fund...................................$246,578 Community Mental Health

Medicaid Trust Fund...............................$10,597 Consumer Intervenor Compensation Fund..................$1,700 Death Certificate Surcharge Fund.......................$1,550 Death Penalty Abolition Fund...........................$2,688 Department of Business Services

Special Operations Fund...........................$10,406 Department of Human Services

Community Services Fund...........................$15,086 Dram Shop Fund.......................................$212,500 Driver Services Administration Fund......................$937 Drug Rebate Fund......................................$54,214 Drug Treatment Fund....................................$1,236 Education Assistance Fund..........................$2,193,017 Emergency Planning and Training Fund.....................$528 Emergency Public Health Fund...........................$8,769 Employee Classification Fund.............................$967 EMS Assistance Fund....................................$1,150 Estate Tax Refund Fund.................................$1,628 Facilities Management Revolving Fund..................$35,073 Facility Licensing Fund................................$6,082 Fair and Exposition Fund...............................$6,903 Federal Financing Cost

Reimbursement Fund.................................$7,100 Feed Control Fund.....................................$13,874 Fertilizer Control Fund................................$9,357 Fire Prevention Fund...................................$4,282 General Assembly Technology Fund.......................$2,830 General Professions Dedicated Fund.....................$4,131 General Revenue Fund..............................$17,653,153 Governor's Administrative Fund.........................$5,956 Governor's Grant Fund..................................$3,164 Grant Accountability and Transparency Fund.............$1,041 Guardianship and Advocacy Fund........................$16,432 Health Facility Plan Review Fund.......................$2,286 Health and Human Services

Medicaid Trust Fund...............................$10,902 Healthcare Provider Relief Fund......................$321,428 Home Care Services Agency Licensure Fund...............$2,843 Hospital Licensure Fund................................$1,251 Hospital Provider Fund................................$99,530 Illinois Affordable Housing Trust Fund................$19,809 Illinois Community College Board

Contracts and Grants Fund.........................$14,687 Illinois Health Facilities Planning Fund...............$3,155 Illinois Independent Tax Tribunal Fund................$11,636 IMSA Income Fund.......................................$6,805 Illinois School Asbestos Abatement Fund................$1,141 Illinois State Fair Fund..............................$69,621 Illinois Telecommunications Access

Corporation Fund...................................$1,546 Illinois Underground Utility

Facilities Damage Prevention Fund.................$12,035 Illinois Veterans' Rehabilitation Fund.................$1,103 Illinois Workers' Compensation

Commission Operations Fund.......................$241,658 Industrial Hemp Regulatory Fund........................$1,407 Interpreters for the Deaf Fund.........................$8,657 Lead Poisoning Screening, Prevention,

and Abatement Fund................................$19,789 Lobbyist Registration Administration Fund................$843 Long Term Care Monitor/Receiver Fund..................$42,485 Long-Term Care Provider Fund..........................$20,620 Low-Level Radioactive Waste Facility

Development and Operation Fund.....................$2,402 Mandatory Arbitration Fund.............................$2,635 Mental Health Fund.....................................$5,353 Mental Health Reporting Fund...........................$1,226 Metabolic Screening and Treatment Fund................$46,885 Monitoring Device Driving Permit

Administration Fee Fund............................$1,475 Motor Fuel Tax Fund....................................$1,068 Motor Vehicle License Plate Fund......................$13,927 Multiple Sclerosis Research Fund.........................$961 Nuclear Safety Emergency Preparedness Fund............$87,774 Nursing Dedicated and Professional Fund..................$595 Partners For Conservation Fund.......................$117,108 Personal Property Tax Replacement Fund...............$218,128 Pesticide Control Fund................................$42,146 Plumbing Licensure and Program Fund....................$3,672 Private Business and Vocational Schools

Quality Assurance Fund...............................$867 Professional Services Fund............................$90,610 Public Defender Fund...................................$6,198 Public Health Laboratory

Services Revolving Fund............................$1,098 Public Utility Fund..................................$282,488 Radiation Protection Fund.............................$37,946 Rebuild Illinois Projects Fund........................$58,858 Rental Housing Support Program Fund....................$4,083 Road Fund.............................................$55,409 Secretary Of State DUI Administration Fund.............$2,767 Secretary Of State Identification Security

and Theft Prevention Fund.........................$16,793 Secretary Of State Special License Plate Fund..........$3,473 Secretary Of State Special Services Fund..............$26,832 Securities Audit and Enforcement Fund..................$4,889 Serve Illinois Commission Fund.........................$1,803 Special Education Medicaid Matching Fund...............$4,329 State Gaming Fund......................................$1,997 State Garage Revolving Fund............................$7,501 State Lottery Fund...................................$311,489 State Pensions Fund..................................$500,000 State Treasurer's Bank Services Trust Fund................752 Supreme Court Special Purposes Fund....................$4,184 Tattoo and Body Piercing Establishment

Registration Fund..................................$1,166 Tobacco Settlement Recovery Fund.....................$143,143 Tourism Promotion Fund................................$79,695 Transportation Regulatory Fund.......................$108,481 Trauma Center Fund.....................................$1,872 University Of Illinois Hospital Services Fund..........$5,476 Vehicle Hijacking and Motor Vehicle Theft Prevention and

Insurance Verification Trust Fund..................$9,331 Vehicle Inspection Fund................................$2,786 Weights and Measures Fund.............................$24,640 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 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 Fund.....$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 Accountants' 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

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; 103-588, eff. 6-5-24.)

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