Bill Text: IL SB1839 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the State Finance Act. Modifies a Section concerning moneys in the Audit Expense Fund to provide for the transfer of moneys from specified funds into the Audit Expense Fund. Makes conforming changes. Effective immediately.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2023-03-31 - Rule 3-9(a) / Re-referred to Assignments [SB1839 Detail]

Download: Illinois-2023-SB1839-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1839 Introduced 2/9/2023, by Sen. Elgie R. Sims, Jr. SYNOPSIS AS INTRODUCED:
30 ILCS 105/6z-27
Amends the State Finance Act. Modifies a Section concerning moneys in the Audit Expense Fund to provide for the transfer of moneys from specified funds into the Audit Expense Fund. Makes conforming changes. Effective immediately.
LRB103 05109 DTM 50123 b
A BILL FOR
SB1839 LRB103 05109 DTM 50123 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 State Auditing Act.
Within 30 days after July 1, 2022, 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:
African-American HIV/AIDS RESP.....................$1,421
Agricultural Premium..............................122,719
Alzheimer's Awareness...............................1,499
Alzheimer's Research Care Support.....................662
Amusement Ride and Patron Safety....................6,315
Assisted Living & Shared House Regulation...........2,564
Capital Development Board Revolving................15,118
Care Provider Fund for Persons with a Developmental

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Disability.15,392
Carolyn Adams Ticket For Cure Grant...................927
CDLIS/AAMVANET/NMVTIS Trust.........................5,236
Chicago Police Memorial Foundation....................708
Chicago State University Education Improvement.....13,666
Child Labor and Day and Temporary Labor Services
Enforcement.11,991
Child Support Administrative........................5,287
Clean Air Act Permit................................1,556
Coal Technology Development Assistance..............6,936
Common School Fund................................343,892
Community Mental Health Medicaid Trust.............14,084
Corporate Franchise Tax Refund......................1,096
DCFS Children's Services............................8,766
Death Certificate Surcharge.........................2,060
Death Penalty Abolition.............................2,448
Department of Business Service Special Operations..13,889
DHS Community Services..............................7,970
Downstate Public Transportation....................11,631
Dram Shop.........................................142,500
Driver Services Administration......................1,873
Drug Rebate........................................42,473
Drug Treatment......................................1,767
Education Assistance............................2,031,292
Emergency Public Health.............................5,162
Environmental Protection Permit and Inspection......1,447

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Estate Tax Refund.....................................852
Facilities Management Revolving....................50,148
Facility Licensing..................................5,522
Fair & Exposition...................................4,248
Feed Control........................................7,709
Fertilizer Control..................................6,849
Fire Prevention.....................................3,859
Fund for the Advancement of Education..............24,772
General Assembly Operations Rev.....................1,146
General Professions Dedicated.......................4,039
General Revenue................................17,653,153
Governor's Administrative...........................2,832
Governor's Grant...................................17,709
Grade Crossing Protection.............................930
Grant Accountability/Transparency.....................805
Guardianship & Advocacy............................14,843
Hazardous Waste.......................................835
Health Facility Plan Review.........................1,776
Health and Human Service Medicaid Trust.............6,554
Healthcare Provider Relief........................407,107
Healthy Smiles........................................738
Home Care Services Agency Licensure.................3,101
Hospital Licensure..................................1,688
Hospital Provider.................................138,829
ICJIA Violence Prevention.............................932
IL Affordable Housing Trust........................17,236

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IL Clean Water Fund.................................2,152
IL Community College Board Contracts and Grants.....9,968
IL Health Facilities Planning.......................3,094
IMSA Income........................................12,417
IL Power Agency Operations.........................62,583
IL School Asbestos Abatement..........................784
IL State Fair......................................29,752
IL State Police Memorial Park.........................681
IL Telecom Access Corporation.......................1,668
IL Underground Utility Facility Damage Prevention...4,276
IL Veterans' Rehabilitation.........................5,943
IL Workers Compensation Commission Operations.....243,187
Income Tax Refund..................................54,420
LEAD Poisoning Screening, Prevention and Abatement.16,379
Live and Learn.....................................25,492
Lobbyist Registration Administration................1,471
Local Government Distributive......................44,025
Long Term Care Monitor/Receive.....................42,016
Long Term Care Provider............................13,537
Low Level Rad Waste Facility Dev & Op.................618
Mandatory Arbitration...............................2,104
Medical Special Purpose Trust.........................786
Mental Health.......................................9,376
Mental Health Reporting.............................1,443
Metabolic Screening & Treatment....................32,049
Monitoring Device Driving Permit Administration Fee.1,616

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Motor Fuel Tax.....................................36,238
Motor Vehicle License Plate........................17,694
Motor Vehicle Theft Prevention and Insurance Verification
Trust.10,970
Multiple Sclerosis Research...........................758
Nuclear Safety Emergency Preparedness..............26,117
Nursing Dedicated and Professional..................2,420
Open Space Lands Acquisition & Development............658
Partners For Conservation..........................89,847
Pension Stabilization...............................1,031
Personal Property Tax Replacement.................290,755
Pesticide Control..................................30,513
Plumbing Licensure & Program........................6,276
Police Memorial Committee.............................813
Professional Services..............................72,029
Public Health Lab Services Rev......................5,816
Public Transportation..............................46,826
Public Utility....................................198,423
Radiation Protection...............................11,034
Renewable Energy Resources Trust....................7,834
Road..............................................226,150
RTA Occupation & Use Tax Replacement................1,167
School Infrastructure...............................7,749
Secretary of State DUI Administration...............2,694
Secretary of State Identification & Security Theft
Prevention.12,676

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Secretary of State Police Services....................717
Secretary of State Special License Plate............4,203
Secretary of State Special Services................34,491
Securities Audit and Enforcement....................8,198
Solid Waste Management..............................1,613
Special Olympics Illinois and Special Children's Charities.
852
Special Education Medicaid Matching.................5,131
Sports Wagering.....................................4,450
State and Local Sales Tax Reform....................2,361
State Construction Account.........................37,865
State Gaming.......................................94,435
State Garage Revolving..............................8,977
State Lottery.....................................340,323
State Pensions....................................500,000
State Treasurer's Bank Services.....................1,295
Supreme Court Special Purposes......................1,722
Tattoo & Body Piercing Establishment Registration.....950
Tax Compliance & Administration.....................1,483
Technology Management Revolving...................186,193
Tobacco Settlement Recovery........................29,864
Tourism Promotion..................................50,155
Transportation Regulatory..........................78,256
Trauma Center.......................................1,960
Underground Storage Tank............................3,630
University of IL Hospital Services..................6,712

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Vehicle Inspection..................................5,069
Weights and Measures...............................22,129
Youth Alcoholism & Substance Abuse Prevention.........526
Attorney General Court Ordered and Voluntary Compliance
Payment Projects Fund............................$38,974
Attorney General Sex Offender Awareness,
Training, and Education Fund........................$539
Aggregate Operations Regulatory Fund....................$711
Agricultural Premium Fund............................$25,265
Attorney General's State Projects and Court
Ordered Distribution Fund.........................$43,667
Anna Veterans Home Fund...............................$15,792
Appraisal Administration Fund..........................$4,017
Attorney General Whistleblower Reward
and Protection Fund...............................$22,896
Bank and Trust Company Fund...........................$78,017
Cannabis Expungement Fund..............................$4,501
Capital Development Board Revolving Fund...............$2,494
Care Provider Fund for Persons with
a Developmental Disability.........................$5,707
CDLIS/AAMVAnet/NMVTIS Trust Fund.......................$1,702
Cemetery Oversight Licensing and Disciplinary Fund.....$5,002
Chicago State University Education
Improvement Fund..................................$16,218
Child Support Administrative Fund......................$2,657
Clean Air Act Permit Fund.............................$10,108

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Coal Technology Development Assistance Fund...........$12,943
Commitment to Human Services Fund....................$111,465
Common School Fund...................................$445,997
Community Mental Health Medicaid Trust Fund............$9,599
Community Water Supply Laboratory Fund...................$637
Credit Union Fund.....................................$16,048
DCFS Children's Services Fund........................$287,247
Department of Business Services
Special Operations Fund............................$4,402
Department of Corrections Reimbursement
and Education Fund................................$60,429
Design Professionals Administration
and Investigation Fund.............................$3,362
Department of Human Services Community Services Fund...$5,239
Downstate Public Transportation Fund..................$30,625
Driver Services Administration Fund......................$639
Drivers Education Fund.................................$1,202
Drug Rebate Fund......................................$22,702
Drug Treatment Fund......................................$571
Drycleaner Environmental Response Trust Fund.............$846
Education Assistance Fund..........................$1,969,661
Environmental Protection Permit and
Inspection Fund....................................$7,079
Facilities Management Revolving Fund..................$16,163
Federal High Speed Rail Trust Fund.....................$1,264
Federal Workforce Training Fund.......................$91,791

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Feed Control Fund......................................$1,701
Fertilizer Control Fund................................$1,791
Fire Prevention Fund...................................$3,507
Firearm Dealer License Certification Fund................$648
Fund for the Advancement of Education.................$44,609
General Professions Dedicated Fund....................$31,353
General Revenue Fund..............................$17,663,958
Grade Crossing Protection Fund.........................$1,856
Hazardous Waste Fund...................................$8,446
Health and Human Services Medicaid Trust Fund..........$6,134
Healthcare Provider Relief Fund......................$185,164
Horse Racing Fund....................................$169,632
Hospital Provider Fund................................$63,346
ICCB Federal Trust Fund..............................$10,805
Illinois Affordable Housing Trust Fund.................$5,414
Illinois Charity Bureau Fund...........................$3,298
Illinois Clean Water Fund.............................$11,951
Illinois Forestry Development Fund....................$11,004
Illinois Gaming Law Enforcement Fund...................$1,869
IMSA Income Fund.......................................$2,188
Illinois Military Family Relief Fund...................$6,986
Illinois Power Agency Operations Fund.................$41,229
Illinois State Dental Disciplinary Fund................$6,127
Illinois State Fair Fund.................................$660
Illinois State Medical Disciplinary Fund..............$23,384
Illinois State Pharmacy Disciplinary Fund.............$10,308

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Illinois Veterans Assistance Fund......................$2,016
Illinois Veterans' Rehabilitation Fund...................$862
Illinois Wildlife Preservation Fund....................$1,742
Illinois Workers' Compensation Commission
Operations Fund....................................$4,476
Income Tax Refund Fund...............................$239,691
Insurance Financial Regulation Fund..................$104,462
Insurance Premium Tax Refund Fund.....................$23,121
Insurance Producer Administration Fund...............$104,566
International Tourism Fund.............................$1,985
LaSalle Veterans Home Fund............................$46,145
LEADS Maintenance Fund...................................$681
Live and Learn Fund....................................$8,120
Local Government Distributive Fund...................$154,289
Long-Term Care Provider Fund...........................$6,468
Manteno Veterans Home Fund............................$93,493
Mental Health Fund....................................$12,227
Mental Health Reporting Fund.............................$611
Monitoring Device Driving Permit
Administration Fee Fund..............................$617
Motor Carrier Safety Inspection Fund...................$1,823
Motor Fuel Tax Fund..................................$103,497
Motor Vehicle License Plate Fund.......................$5,656
Motor Vehicle Theft Prevention and Insurance
Verification Trust Fund............................$2,618
Nursing Dedicated and Professional Fund...............$11,973

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Off-Highway Vehicle Trails Fund........................$1,994
Open Space Lands Acquisition and Development Fund.....$45,493
Optometric Licensing and Disciplinary Board Fund.......$1,169
Partners For Conservation Fund........................$19,950
Pawnbroker Regulation Fund.............................$1,053
Personal Property Tax Replacement Fund...............$203,036
Pesticide Control Fund.................................$6,845
Professional Services Fund.............................$2,778
Professions Indirect Cost Fund.......................$172,106
Public Pension Regulation Fund.........................$6,919
Public Transportation Fund............................$77,303
Quincy Veterans Home Fund.............................$91,704
Real Estate License Administration Fund...............$33,329
Registered Certified Public Accountants'
Administration and Disciplinary Fund...............$3,617
Renewable Energy Resources Trust Fund..................$1,591
Rental Housing Support Program Fund....................$1,539
Residential Finance Regulatory Fund...................$20,510
Road Fund............................................$399,062
Regional Transportation Authority Occupation and
Use Tax Replacement Fund...........................$5,205
Salmon Fund..............................................$655
School Infrastructure Fund............................$14,015
Secretary of State DUI Administration Fund.............$1,025
Secretary of State Identification Security
and Theft Prevention Fund..........................$4,502

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Secretary of State Special License Plate Fund..........$1,384
Secretary of State Special Services Fund...............$8,114
Securities Audit and Enforcement Fund..................$2,824
State Small Business Credit Initiative Fund............$4,331
Solid Waste Management Fund...........................$10,397
Special Education Medicaid Matching Fund...............$2,924
Sports Wagering Fund...................................$8,572
State Police Law Enforcement Administration Fund.......$6,822
State and Local Sales Tax Reform Fund.................$10,355
State Asset Forfeiture Fund............................$1,740
State Aviation Program Fund..............................$557
State Construction Account Fund......................$195,722
State Crime Laboratory Fund............................$7,743
State Gaming Fund....................................$204,660
State Garage Revolving Fund............................$3,731
State Lottery Fund...................................$129,814
State Offender DNA Identification System Fund..........$1,405
State Pensions Fund..................................$500,000
State Police Firearm Services Fund....................$16,122
State Police Services Fund............................$21,151
State Police Vehicle Fund..............................$3,013
State Police Whistleblower Reward
and Protection Fund................................$2,452
Subtitle D Management Fund.............................$1,431
Supplemental Low-Income Energy Assistance Fund........$68,591
Tax Compliance and Administration Fund.................$5,259

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Technology Management Revolving Fund.................$244,294
Tobacco Settlement Recovery Fund.......................$4,653
Tourism Promotion Fund................................$35,322
Traffic and Criminal Conviction Surcharge Fund.......$136,332
Underground Storage Tank Fund.........................$20,429
University of Illinois Hospital Services Fund..........$3,664
Vehicle Inspection Fund...............................$11,203
Violent Crime Victims Assistance Fund.................$14,202
Weights and Measures Fund..............................$6,127
Working Capital Revolving Fund.......................$18,120
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

SB1839 - 14 - LRB103 05109 DTM 50123 b
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,

SB1839 - 15 - LRB103 05109 DTM 50123 b
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. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
Section 99. Effective date. This Act takes effect upon
becoming law.