SB3249 104TH GENERAL ASSEMBLY

LRB104 17092 TRT 30511 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3249

Introduced 2/3/2026, by Sen. Elgie R. Sims, Jr.

SYNOPSIS AS INTRODUCED:

30 ILCS 105/6z-27

Amends the State Finance Act. Provides that, within 30 days after July 1, 2026, or as soon thereafter as practical, specified sums shall be transferred from various named funds 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, 2026 2025, 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..................$28,768 Aggregate Operations Regulatory Fund.....................$876 Agricultural Premium Fund.............................$21,729 Attorney General's State Projects and

Court Ordered Distribution Fund...................$43,967 Anna Veterans Home Fund................................$2,708 Appraisal Administration Fund..........................$3,248 Attorney General Whistleblower Reward

and Protection Fund..................................$855 Bank and Trust Company Fund...........................$73,719 Cannabis Business Development Fund.....................$1,524 Cannabis Expungement Fund..............................$2,022 Capital Development Board

Revolving Fund.....................................$8,916 Cemetery Oversight Licensing and

Disciplinary Fund..................................$5,310 Chicago State University Education

Improvement Fund..................................$16,852 Clean Air Act Permit Fund.............................$12,095 Coal Technology Development

Assistance Fund...................................$17,367 Commitment to Human Services Fund....................$170,583 Common School Fund...................................$391,650 Community Water Supply Laboratory Fund...................$578 Credit Union Fund.....................................$15,356 DCFS Children's Services Fund........................$257,195 Department of Corrections Reimbursement

and Education Fund................................$16,614 Design Professionals Administration

and Investigation Fund.............................$4,287 Division of Real Estate General Fund...................$5,294 Department of Juvenile Justice

Reimbursement and Education Fund...................$4,354 Downstate Mass Transportation Capital

Improvement Fund...................................$1,375 Downstate Public Transportation Fund..................$24,127 Downstate Transit Improvement Fund.......................$510 Drivers Education Fund...................................$619 Drycleaner Environmental Response

Trust Fund.........................................$1,164 Education Assistance Fund..........................$2,413,507 Electric Vehicle Rebate Fund...........................$9,925 Energy Transition Assistance Fund.....................$23,305 Environmental Protection Permit and

Inspection Fund....................................$7,080 Facilities Management Revolving Fund..................$11,962 Fair and Exposition Fund.................................$876 Federal High Speed Rail Trust Fund.....................$1,531 Federal Workforce Training Fund.......................$56,920 Feed Control Fund......................................$1,668 Fertilizer Control Fund................................$1,139 Fire Prevention Fund...................................$5,254 Fund for the Advancement of Education.................$70,566 Fund for Illinois' Future.............................$26,055 General Professions Dedicated Fund....................$32,756 General Revenue Fund..............................$17,653,153 Grade Crossing Protection Fund.........................$4,037 Hazardous Waste Fund...................................$3,909 Historic Property Administrative Fund..................$1,027 Horse Racing Fund....................................$205,483 Illinois Charity Bureau Fund...........................$2,231 Illinois Clean Water Fund.............................$12,515 Illinois Forestry Development Fund....................$14,202 Illinois Gaming Law Enforcement Fund...................$1,285 Illinois Health Benefits Exchange Fund................$45,291 IMSA Income Fund.......................................$6,363 Illinois Power Agency Operations Fund.................$73,659 Illinois State Dental Disciplinary Fund................$5,454 Illinois State Fair Fund...............................$9,787 Illinois State Medical Disciplinary Fund..............$38,129 Illinois State Pharmacy Disciplinary Fund..............$8,050 Illinois Student Assistance Commission

Contracts and Grants Fund..........................$4,547 Illinois Veterans Assistance Fund......................$3,745 Illinois Veterans' Homes Fund..........................$2,112 Illinois Wildlife Preservation Fund....................$1,286 Illinois Works Fund....................................$4,368 Income Tax Refund Fund...............................$132,570 Insurance Financial Regulation Fund..................$113,684 Insurance Premium Tax Refund Fund.....................$10,199 Insurance Producer Administration Fund...............$133,253 International Tourism Fund.............................$1,564 Large Business Attraction Fund........................$29,983 LaSalle Veterans Home Fund............................$12,383 Law Enforcement Recruitment and

Retention Fund....................................$49,811 Law Enforcement Training Fund........................$194,468 Local Government Distributive Fund....................$97,893 Local Tourism Fund.....................................$7,872 Long Term Care Ombudsman Fund............................$653 Manteno Veterans Home Fund............................$31,607 Money Laundering Asset Recovery Fund.....................$807 Motor Carrier Safety Inspection Fund...................$1,085 Motor Fuel Tax Fund...................................$74,475 Nursing Dedicated and Professional Fund...............$16,592 Open Space Lands Acquisition

and Development Fund..............................$98,926 Optometric Licensing and Disciplinary

Board Fund.........................................$3,002 Parity Advancement Fund................................$4,531 Partners for Conservation Fund........................$21,665 Personal Property Tax Replacement Fund................$97,893 Pesticide Control Fund.................................$6,362 Professional Services Fund.............................$2,760 Professions Indirect Cost Fund........................$89,111 Public Pension Regulation Fund.........................$3,045 Public Transportation Fund............................$61,100 Quincy Veterans Home Fund.............................$45,480 Real Estate License Administration Fund...............$17,845 Real Estate Research and Education Fund..................$643 Rebuild Illinois Projects Fund........................$16,976 Registered Certified Public Accountants'

Administration and Disciplinary Fund...............$5,895 Renewable Energy Resources Trust Fund..................$1,392 Residential Finance Regulatory Fund...................$19,443 Road Fund............................................$379,782 Regional Transportation Authority Occupation

and Use Tax Replacement Fund.......................$1,798 Savings Bank Regulatory Fund.............................$534 School Infrastructure Fund.............................$7,158 State Small Business Credit Initiative Fund...........$20,817 Solid Waste Management Fund...........................$13,188 Sound-Reducing Window and Doors

Replacement Fund.....................................$724 Sports Wagering Fund..................................$11,518 State Police Law Enforcement Administration Fund.......$6,988 State Police Training and Academy Fund.................$2,933 State and Local Sales Tax Reform Fund..................$3,148 State Asset Forfeiture Fund............................$1,153 State Aviation Program Fund............................$2,472 State Construction Account Fund.......................$97,561 State Crime Laboratory Fund............................$8,121 State Gaming Fund....................................$176,882 State Garage Revolving Fund............................$3,039 State Lottery Fund...................................$120,030 State Pensions Fund..................................$500,000 State Police Firearm Enforcement Fund....................$815 State Police Firearm Services Fund.....................$4,320 State Police Services Fund............................$21,688 State Police Vehicle Fund..............................$4,341 State Police Whistleblower Reward and

Protection Fund....................................$2,879 State's Attorneys Appellate Prosecutor's

County Fund.......................................$12,478 Subtitle D Management Fund.............................$1,506 Supplemental Low-Income Energy

Assistance Fund...................................$40,493 Tax Compliance and Administration Fund.................$4,170 Technology Management Revolving Fund.................$475,678 Tourism Promotion Fund................................$39,959 Traffic and Criminal Conviction Surcharge Fund........$81,759 Underground Storage Tank Fund.........................$22,458 Vehicle Inspection Fund...............................$15,467 Violent Crime Victims Assistance Fund..................$6,561 Weights and Measures Fund..............................$6,392 Workforce, Technology, and Economic

Development Fund...................................$4,444 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/AAMVA/NMVTIS Trust Fund..........................$3,433 Chicago State University Education

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

Labor Services 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

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. 103-8, eff. 6-7-23; 103-129, eff. 6-30-23; 103-588, eff. 6-5-24; 104-2, eff. 6-16-25; 104-453, eff. 12-12-25.)

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