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SB3249 • 2026
STATE FINANCE ACT-AUDIT FUND
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
STATE FINANCE ACT-AUDIT FUND
Filed with Secretary by Sen. Elgie R. Sims, Jr.
First Reading
Referred to Assignments
STATE FINANCE ACT-AUDIT FUND
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Full Text of SB3249 Home Legislation Full Text SB3249 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 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. LRB104 17092 TRT 30511 b A BILL FOR SB3249 LRB104 17092 TRT 30511 b 1 AN ACT concerning finance. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The State Finance Act is amended by changing 5 Section 6z-27 as follows: 6 (30 ILCS 105/6z-27) 7 Sec. 6z-27. All moneys in the Audit Expense Fund shall be 8 transferred, appropriated and used only for the purposes 9 authorized by, and subject to the limitations and conditions 10 prescribed by, the Illinois State Auditing Act. 11 Within 30 days after July 1, 2026 2025 , or as soon 12 thereafter as practical, the State Comptroller shall order 13 transferred and the State Treasurer shall transfer from the 14 following funds moneys in the specified amounts for deposit 15 into the Audit Expense Fund: 16 Attorney General Court Ordered and Voluntary 17 Compliance Payment Projects Fund .................. $28,768 18 Aggregate Operations Regulatory Fund ..................... $876 19 Agricultural Premium Fund ............................. $21,729 20 Attorney General's State Projects and 21 Court Ordered Distribution Fund ................... $43,967 22 Anna Veterans Home Fund ................................ $2,708 23 Appraisal Administration Fund .......................... $3,248 SB3249 - 2 - LRB104 17092 TRT 30511 b 1 Attorney General Whistleblower Reward 2 and Protection Fund .................................. $855 3 Bank and Trust Company Fund ........................... $73,719 4 Cannabis Business Development Fund ..................... $1,524 5 Cannabis Expungement Fund .............................. $2,022 6 Capital Development Board 7 Revolving Fund ..................................... $8,916 8 Cemetery Oversight Licensing and 9 Disciplinary Fund .................................. $5,310 10 Chicago State University Education 11 Improvement Fund .................................. $16,852 12 Clean Air Act Permit Fund ............................. $12,095 13 Coal Technology Development 14 Assistance Fund ................................... $17,367 15 Commitment to Human Services Fund .................... $170,583 16 Common School Fund ................................... $391,650 17 Community Water Supply Laboratory Fund ................... $578 18 Credit Union Fund ..................................... $15,356 19 DCFS Children's Services Fund ........................ $257,195 20 Department of Corrections Reimbursement 21 and Education Fund ................................ $16,614 22 Design Professionals Administration 23 and Investigation Fund ............................. $4,287 24 Division of Real Estate General Fund ................... $5,294 25 Department of Juvenile Justice 26 Reimbursement and Education Fund ................... $4,354 SB3249 - 3 - LRB104 17092 TRT 30511 b 1 Downstate Mass Transportation Capital 2 Improvement Fund ................................... $1,375 3 Downstate Public Transportation Fund .................. $24,127 4 Downstate Transit Improvement Fund ....................... $510 5 Drivers Education Fund ................................... $619 6 Drycleaner Environmental Response 7 Trust Fund ......................................... $1,164 8 Education Assistance Fund .......................... $2,413,507 9 Electric Vehicle Rebate Fund ........................... $9,925 10 Energy Transition Assistance Fund ..................... $23,305 11 Environmental Protection Permit and 12 Inspection Fund .................................... $7,080 13 Facilities Management Revolving Fund .................. $11,962 14 Fair and Exposition Fund ................................. $876 15 Federal High Speed Rail Trust Fund ..................... $1,531 16 Federal Workforce Training Fund ....................... $56,920 17 Feed Control Fund ...................................... $1,668 18 Fertilizer Control Fund ................................ $1,139 19 Fire Prevention Fund ................................... $5,254 20 Fund for the Advancement of Education ................. $70,566 21 Fund for Illinois' Future ............................. $26,055 22 General Professions Dedicated Fund .................... $32,756 23 General Revenue Fund .............................. $17,653,153 24 Grade Crossing Protection Fund ......................... $4,037 25 Hazardous Waste Fund ................................... $3,909 26 Historic Property Administrative Fund .................. $1,027 SB3249 - 4 - LRB104 17092 TRT 30511 b 1 Horse Racing Fund .................................... $205,483 2 Illinois Charity Bureau Fund ........................... $2,231 3 Illinois Clean Water Fund ............................. $12,515 4 Illinois Forestry Development Fund .................... $14,202 5 Illinois Gaming Law Enforcement Fund ................... $1,285 6 Illinois Health Benefits Exchange Fund ................ $45,291 7 IMSA Income Fund ....................................... $6,363 8 Illinois Power Agency Operations Fund ................. $73,659 9 Illinois State Dental Disciplinary Fund ................ $5,454 10 Illinois State Fair Fund ............................... $9,787 11 Illinois State Medical Disciplinary Fund .............. $38,129 12 Illinois State Pharmacy Disciplinary Fund .............. $8,050 13 Illinois Student Assistance Commission 14 Contracts and Grants Fund .......................... $4,547 15 Illinois Veterans Assistance Fund ...................... $3,745 16 Illinois Veterans' Homes Fund .......................... $2,112 17 Illinois Wildlife Preservation Fund .................... $1,286 18 Illinois Works Fund .................................... $4,368 19 Income Tax Refund Fund ............................... $132,570 20 Insurance Financial Regulation Fund .................. $113,684 21 Insurance Premium Tax Refund Fund ..................... $10,199 22 Insurance Producer Administration Fund ............... $133,253 23 International Tourism Fund ............................. $1,564 24 Large Business Attraction Fund ........................ $29,983 25 LaSalle Veterans Home Fund ............................ $12,383 26 Law Enforcement Recruitment and SB3249 - 5 - LRB104 17092 TRT 30511 b 1 Retention Fund .................................... $49,811 2 Law Enforcement Training Fund ........................ $194,468 3 Local Government Distributive Fund .................... $97,893 4 Local Tourism Fund ..................................... $7,872 5 Long Term Care Ombudsman Fund ............................ $653 6 Manteno Veterans Home Fund ............................ $31,607 7 Money Laundering Asset Recovery Fund ..................... $807 8 Motor Carrier Safety Inspection Fund ................... $1,085 9 Motor Fuel Tax Fund ................................... $74,475 10 Nursing Dedicated and Professional Fund ............... $16,592 11 Open Space Lands Acquisition 12 and Development Fund .............................. $98,926 13 Optometric Licensing and Disciplinary 14 Board Fund ......................................... $3,002 15 Parity Advancement Fund ................................ $4,531 16 Partners for Conservation Fund ........................ $21,665 17 Personal Property Tax Replacement Fund ................ $97,893 18 Pesticide Control Fund ................................. $6,362 19 Professional Services Fund ............................. $2,760 20 Professions Indirect Cost Fund ........................ $89,111 21 Public Pension Regulation Fund ......................... $3,045 22 Public Transportation Fund ............................ $61,100 23 Quincy Veterans Home Fund ............................. $45,480 24 Real Estate License Administration Fund ............... $17,845 25 Real Estate Research and Education Fund .................. $643 26 Rebuild Illinois Projects Fund ........................ $16,976 SB3249 - 6 - LRB104 17092 TRT 30511 b 1 Registered Certified Public Accountants' 2 Administration and Disciplinary Fund ............... $5,895 3 Renewable Energy Resources Trust Fund .................. $1,392 4 Residential Finance Regulatory Fund ................... $19,443 5 Road Fund ............................................ $379,782 6 Regional Transportation Authority Occupation 7 and Use Tax Replacement Fund ....................... $1,798 8 Savings Bank Regulatory Fund ............................. $534 9 School Infrastructure Fund ............................. $7,158 10 State Small Business Credit Initiative Fund ........... $20,817 11 Solid Waste Management Fund ........................... $13,188 12 Sound-Reducing Window and Doors 13 Replacement Fund ..................................... $724 14 Sports Wagering Fund .................................. $11,518 15 State Police Law Enforcement Administration Fund ....... $6,988 16 State Police Training and Academy Fund ................. $2,933 17 State and Local Sales Tax Reform Fund .................. $3,148 18 State Asset Forfeiture Fund ............................ $1,153 19 State Aviation Program Fund ............................ $2,472 20 State Construction Account Fund ....................... $97,561 21 State Crime Laboratory Fund ............................ $8,121 22 State Gaming Fund .................................... $176,882 23 State Garage Revolving Fund ............................ $3,039 24 State Lottery Fund ................................... $120,030 25 State Pensions Fund .................................. $500,000 26 State Police Firearm Enforcement Fund .................... $815 SB3249 - 7 - LRB104 17092 TRT 30511 b 1 State Police Firearm Services Fund ..................... $4,320 2 State Police Services Fund ............................ $21,688 3 State Police Vehicle Fund .............................. $4,341 4 State Police Whistleblower Reward and 5 Protection Fund .................................... $2,879 6 State's Attorneys Appellate Prosecutor's 7 County Fund ....................................... $12,478 8 Subtitle D Management Fund ............................. $1,506 9 Supplemental Low-Income Energy 10 Assistance Fund ................................... $40,493 11 Tax Compliance and Administration Fund ................. $4,170 12 Technology Management Revolving Fund ................. $475,678 13 Tourism Promotion Fund ................................ $39,959 14 Traffic and Criminal Conviction Surcharge Fund ........ $81,759 15 Underground Storage Tank Fund ......................... $22,458 16 Vehicle Inspection Fund ............................... $15,467 17 Violent Crime Victims Assistance Fund .................. $6,561 18 Weights and Measures Fund .............................. $6,392 19 Workforce, Technology, and Economic 20 Development Fund ................................... $4,444 21 Academic Quality Assurance Fund .......................... $940 22 African-American HIV/AIDS Response Fund ................ $4,266 23 Agricultural Premium Fund ............................ $169,467 24 Alzheimer's Awareness Fund ............................. $1,068 25 Alzheimer's Disease Research, 26 Care, and Support Fund ............................... $502 SB3249 - 8 - LRB104 17092 TRT 30511 b 1 Amusement Ride and Patron Safety Fund .................. $6,888 2 Assisted Living and Shared 3 Housing Regulatory Fund ............................ $4,011 4 Board of Higher Education State 5 Contracts and Grants Fund ......................... $13,416 6 Capital Development Board Revolving Fund .............. $10,711 7 Care Provider Fund for Persons with 8 a Developmental Disability ......................... $9,771 9 CDLIS/AAMVA/NMVTIS Trust Fund .......................... $3,433 10 Chicago State University Education 11 Improvement Fund .................................. $15,774 12 Child Labor and Day and Temporary 13 Labor Services Enforcement Fund ................... $15,414 14 Child Support Administrative Fund ...................... $3,739 15 Coal Technology Development 16 Assistance Fund .................................... $3,019 17 Common School Fund ................................... $246,578 18 Community Mental Health 19 Medicaid Trust Fund ............................... $10,597 20 Consumer Intervenor Compensation Fund .................. $1,700 21 Death Certificate Surcharge Fund ....................... $1,550 22 Death Penalty Abolition Fund ........................... $2,688 23 Department of Business Services 24 Special Operations Fund ........................... $10,406 25 Department of Human Services 26 Community Services Fund ........................... $15,086 SB3249 - 9 - LRB104 17092 TRT 30511 b 1 Dram Shop Fund ....................................... $212,500 2 Driver Services Administration Fund ...................... $937 3 Drug Rebate Fund ...................................... $54,214 4 Drug Treatment Fund .................................... $1,236 5 Education Assistance Fund .......................... $2,193,017 6 Emergency Planning and Training Fund ..................... $528 7 Emergency Public Health Fund ........................... $8,769 8 Employee Classification Fund ............................. $967 9 EMS Assistance Fund .................................... $1,150 10 Estate Tax Refund Fund ................................. $1,628 11 Facilities Management Revolving Fund .................. $35,073 12 Facility Licensing Fund ................................ $6,082 13 Fair and Exposition Fund ............................... $6,903 14 Federal Financing Cost 15 Reimbursement Fund ................................. $7,100 16 Feed Control Fund ..................................... $13,874 17 Fertilizer Control Fund ................................ $9,357 18 Fire Prevention Fund ................................... $4,282 19 General Assembly Technology Fund ....................... $2,830 20 General Professions Dedicated Fund ..................... $4,131 21 General Revenue Fund .............................. $17,653,153 22 Governor's Administrative Fund ......................... $5,956 23 Governor's Grant Fund .................................. $3,164 24 Grant Accountability and Transparency Fund ............. $1,041 25 Guardianship and Advocacy Fund ........................ $16,432 26 Health Facility Plan Review Fund ....................... $2,286 SB3249 - 10 - LRB104 17092 TRT 30511 b 1 Health and Human Services 2 Medicaid Trust Fund ............................... $10,902 3 Healthcare Provider Relief Fund ...................... $321,428 4 Home Care Services Agency Licensure Fund ............... $2,843 5 Hospital Licensure Fund ................................ $1,251 6 Hospital Provider Fund ................................ $99,530 7 Illinois Affordable Housing Trust Fund ................ $19,809 8 Illinois Community College Board 9 Contracts and Grants Fund ......................... $14,687 10 Illinois Health Facilities Planning Fund ............... $3,155 11 Illinois Independent Tax Tribunal Fund ............... $11,636 12 IMSA Income Fund ....................................... $6,805 13 Illinois School Asbestos Abatement Fund ................ $1,141 14 Illinois State Fair Fund .............................. $69,621 15 Illinois Telecommunications Access 16 Corporation Fund ................................... $1,546 17 Illinois Underground Utility 18 Facilities Damage Prevention Fund ................. $12,035 19 Illinois Veterans' Rehabilitation Fund ................. $1,103 20 Illinois Workers' Compensation 21 Commission Operations Fund ....................... $241,658 22 Industrial Hemp Regulatory Fund ........................ $1,407 23 Interpreters for the Deaf Fund ......................... $8,657 24 Lead Poisoning Screening, Prevention, 25 and Abatement Fund ................................ $19,789 26 Lobbyist Registration Administration Fund ................ $843 SB3249 - 11 - LRB104 17092 TRT 30511 b 1 Long Term Care Monitor/Receiver Fund .................. $42,485 2 Long-Term Care Provider Fund .......................... $20,620 3 Low-Level Radioactive Waste Facility 4 Development and Operation Fund ..................... $2,402 5 Mandatory Arbitration Fund ............................. $2,635 6 Mental Health Fund ..................................... $5,353 7 Mental Health Reporting Fund ........................... $1,226 8 Metabolic Screening and Treatment Fund ................ $46,885 9 Monitoring Device Driving Permit 10 Administration Fee Fund ............................ $1,475 11 Motor Fuel Tax Fund .................................... $1,068 12 Motor Vehicle License Plate Fund ...................... $13,927 13 Multiple Sclerosis Research Fund ......................... $961 14 Nuclear Safety Emergency Preparedness Fund ............ $87,774 15 Nursing Dedicated and Professional Fund .................. $595 16 Partners For Conservation Fund ....................... $117,108 17 Personal Property Tax Replacement Fund ............... $218,128 18 Pesticide Control Fund ................................ $42,146 19 Plumbing Licensure and Program Fund .................... $3,672 20 Private Business and Vocational Schools 21 Quality Assurance Fund ............................... $867 22 Professional Services Fund ............................ $90,610 23 Public Defender Fund ................................... $6,198 24 Public Health Laboratory 25 Services Revolving Fund ............................ $1,098 26 Public Utility Fund .................................. $282,488 SB3249 - 12 - LRB104 17092 TRT 30511 b 1 Radiation Protection Fund ............................. $37,946 2 Rebuild Illinois Projects Fund ........................ $58,858 3 Rental Housing Support Program Fund .................... $4,083 4 Road Fund ............................................. $55,409 5 Secretary Of State DUI Administration Fund ............. $2,767 6 Secretary Of State Identification Security 7 and Theft Prevention Fund ......................... $16,793 8 Secretary Of State Special License Plate Fund ......... $3,473 9 Secretary Of State Special Services Fund ............. $26,832 10 Securities Audit and Enforcement Fund .................. $4,889 11 Serve Illinois Commission Fund ......................... $1,803 12 Special Education Medicaid Matching Fund .............. $4,329 13 State Gaming Fund ...................................... $1,997 14 State Garage Revolving Fund ............................ $7,501 15 State Lottery Fund ................................... $311,489 16 State Pensions Fund .................................. $500,000 17 State Treasurer's Bank Services Trust Fund ............... $752 18 Supreme Court Special Purposes Fund .................... $4,184 19 Tattoo and Body Piercing Establishment 20 Registration Fund .................................. $1,166 21 Tobacco Settlement Recovery Fund ..................... $143,143 22 Tourism Promotion Fund ................................ $79,695 23 Transportation Regulatory Fund ....................... $108,481 24 Trauma Center Fund ..................................... $1,872 25 University Of Illinois Hospital Services Fund .......... $5,476 26 Vehicle Hijacking and Motor Vehicle Theft Prevention and SB3249 - 13 - LRB104 17092 TRT 30511 b 1 Insurance Verification Trust Fund .................. $9,331 2 Vehicle Inspection Fund ................................ $2,786 3 Weights and Measures Fund ............................. $24,640 4 Notwithstanding any provision of the law to the contrary, 5 the General Assembly hereby authorizes the use of such funds 6 for the purposes set forth in this Section. 7 These provisions do not apply to funds classified by the 8 Comptroller as federal trust funds or State trust funds. The 9 Audit Expense Fund may receive transfers from those trust 10 funds only as directed herein, except where prohibited by the 11 terms of the trust fund agreement. The Auditor General shall 12 notify the trustees of those funds of the estimated cost of the 13 audit to be incurred under the Illinois State Auditing Act for 14 the fund. The trustees of those funds shall direct the State 15 Comptroller and Treasurer to transfer the estimated amount to 16 the Audit Expense Fund. 17 The Auditor General may bill entities that are not subject 18 to the above transfer provisions, including private entities, 19 related organizations and entities whose funds are locally 20 held, for the cost of audits, studies, and investigations 21 incurred on their behalf. Any revenues received under this 22 provision shall be deposited into the Audit Expense Fund. 23 In the event that moneys on deposit in any fund are 24 unavailable, by reason of deficiency or any other reason 25 preventing their lawful transfer, the State Comptroller shall 26 order transferred and the State Treasurer shall transfer the SB3249 - 14 - LRB104 17092 TRT 30511 b 1 amount deficient or otherwise unavailable from the General 2 Revenue Fund for deposit into the Audit Expense Fund. 3 On or before December 1, 1992, and each December 1 4 thereafter, the Auditor General shall notify the Governor's 5 Office of Management and Budget (formerly Bureau of the 6 Budget) of the amount estimated to be necessary to pay for 7 audits, studies, and investigations in accordance with the 8 Illinois State Auditing Act during the next succeeding fiscal 9 year for each State fund for which a transfer or reimbursement 10 is anticipated. 11 Beginning with fiscal year 1994 and during each fiscal 12 year thereafter, the Auditor General may direct the State 13 Comptroller and Treasurer to transfer moneys from funds 14 authorized by the General Assembly for that fund. In the event 15 funds, including federal and State trust funds but excluding 16 the General Revenue Fund, are transferred, during fiscal year 17 1994 and during each fiscal year thereafter, in excess of the 18 amount to pay actual costs attributable to audits, studies, 19 and investigations as permitted or required by the Illinois 20 State Auditing Act or specific action of the General Assembly, 21 the Auditor General shall, on September 30, or as soon 22 thereafter as is practicable, direct the State Comptroller and 23 Treasurer to transfer the excess amount back to the fund from 24 which it was originally transferred. 25 (Source: P.A. 103-8, eff. 6-7-23; 103-129, eff. 6-30-23; 26 103-588, eff. 6-5-24; 104-2, eff. 6-16-25; 104-453, eff. SB3249 - 15 - LRB104 17092 TRT 30511 b 1 12-12-25.) 2 Section 99. Effective date. This Act takes effect upon 3 becoming law. 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