Summary of Illinois Legislation on Audits, Funds, Energy, Waste

Auditor General's Duties and Audits

Expenditure of Public Funds: The Auditor General is authorized to audit the expenditure or use of public funds of the State granted without specific limitations, other than the general requirement that the funds be used for public purposes.
Investigations: The Auditor General can conduct investigations authorized by the Act or the Constitution.
Local Government Audits: The Auditor General can audit local government agencies' records to verify the actual costs of state-mandated programs when directed by the Legislative Audit Commission at the request of the State Board of Appeals under the State Mandates Act.
Metropolitan Pier and Exposition Authority Audit: The Auditor General may audit the Metropolitan Pier and Exposition Authority, the Regional Transportation Authority, the Suburban Bus Division, the Commuter Rail Division, the Chicago Transit Authority, and any other subsidized carrier when authorized by the Legislative Audit Commission.
- The audit can be financial, management, or program-oriented, or a combination.
- The audit assesses if these entities operate according to applicable laws and regulations.
- The Legislative Audit Commission can specify additional determinations to be included in the audit's scope.
Illinois Sports Facilities Authority Audit: The Auditor General must conduct a financial audit of the Illinois Sports Facilities Authority's expenditures of public funds related to the reconstruction, renovation, remodeling, extension, or improvement of any existing "facility" as defined in their Act.
Hospital Audits: The Auditor General may audit any hospital receiving 10% or more of its gross revenues from payments from the State of Illinois, Department of Healthcare and Family Services (formerly Department of Public Aid), Medical Assistance Program, when authorized by the Legislative Audit Commission.
Foundation Audits: The Auditor General is authorized to conduct financial and compliance audits of the Illinois Distance Learning Foundation and the Illinois Conservation Foundation.
Chicago Airport Audits (Post-August 18, 1995): The Auditor General shall conduct a compliance and management audit of the City of Chicago and any other entity regarding the operation of Chicago O'Hare International Airport, Chicago Midway Airport, and Merrill C. Meigs Field.
- The audit includes an examination of revenues, expenses, and transfers of funds; purchasing and contracting policies and practices; staffing levels; and hiring practices and procedures.
- The completed audit is to be distributed according to Section 3-14.
Municipal Economic Development Fund Audit: The Auditor General shall conduct a financial, compliance, and program audit of distributions from the Municipal Economic Development Fund during the preceding calendar year under Section 8-403.1 of the Public Utilities Act at no cost to the receiving city, village, or town.
Health Facilities and Services Review Board Audit: The Auditor General must audit the Health Facilities and Services Review Board under Section 19.5 of the Illinois Health Facilities Planning Act.
County Water Commission Audit: The Auditor General of the State of Illinois shall annually conduct a financial and compliance audit of the books and records of any county water commission organized under the Water Commission Act of 1985 and shall file a copy of the report of that audit with the Governor and the Legislative Audit Commission.
- The filed audit shall be open to the public for inspection.
- The cost of the audit shall be charged to the county water commission under Section 6z-27 of the State Finance Act.
- The county water commission shall make available to the Auditor General its books and records and any other documentation, whether in the possession of its trustees or other parties, necessary to conduct the audit required.
- These audit requirements apply only through July 1, 2007.
Rend Lake Conservancy District Audits: The Auditor General must conduct audits of the Rend Lake Conservancy District as provided in Section 25.5 of the River Conservancy Districts Act.
Southeastern Illinois Economic Development Authority Audits: The Auditor General must conduct financial audits of the Southeastern Illinois Economic Development Authority as provided in Section 70 of the Southeastern Illinois Economic Development Authority Act.
Innovation Development and Economy Act Compliance Audit: The Auditor General shall conduct a compliance audit under subsections (d) and (f) of Section 30 of the Innovation Development and Economy Act.

Repeal and Transfer of Funds

Illinois Veterans' Rehabilitation Fund: This section is repealed on January 1, 2027. On June 30, 2026, the State Comptroller will direct the transfer of the remaining balance to the General Revenue Fund.
Youth Drug Abuse Prevention Fund: This section is repealed on January 1, 2027.
Low-Level Radioactive Waste Facility Closure, Post-Closure Care and Compensation Fund: This section is repealed on January 1, 2026.
Child Abuse Prevention Fund: This section is repealed on January 1, 2026.
Youth Alcoholism and Substance Abuse Prevention Fund: This section is repealed on January 1, 2027.
Penny Severns Breast, Cervical, and Ovarian Cancer Research Fund: This section is repealed on January 1, 2027.
Police Training Board Services Fund: This section is repealed on January 1, 2027.
Airport Land Loan Revolving Fund: This section is repealed on January 1, 2026.
Illinois Animal Abuse Fund: This section is repealed on January 1, 2027. On June 30, 2026, the balance will be transferred to the Livestock Management Facilities Fund.
National Guard and Naval Militia Grant Fund: This section is repealed on January 1, 2027.
Secretary of State Police DUI Fund: This section is repealed on January 1, 2026.
Heartsaver AED Fund: This section is repealed on January 1, 2027.
Illinois EMS Memorial Scholarship and Training Fund: This section is repealed on January 1, 2026.
St. Jude Children's Research Fund: This section is repealed on January 1, 2026.
Illinois Department of Corrections Parole Division Offender Supervision Fund: This section is repealed on January 1, 2026. On July 1, 2025, the balance will be transferred to the Department of Corrections Reimbursement and Education Fund.
Prescription Pill and Drug Disposal Fund: This section is repealed on January 1, 2026.
Housing for Families Fund: This section is repealed on January 1, 2027. On June 30, 2026, the remaining balance will be transferred to the Homelessness Prevention Revenue Fund.
Autism Care Fund: This section is repealed on January 1, 2027. On June 30, 2026, the balance will be transferred to the Autism Awareness Fund.
BHE Data and Research Cost Recovery Fund: This section is repealed on January 1, 2027. On June 30, 2026, the balance will be transferred to the General Revenue Fund.
Law Enforcement Recruitment and Retention Fund: This section is repealed on January 1, 2027. On June 30, 2026, the balance will be transferred to the Law Enforcement Training Fund.

Fund Transfers and Deposits

Commemorative Birth Certificates: The Director of Public Health shall certify to the State Comptroller and Treasurer the amount generated by commemorative birth certificates in excess of issuance costs. Half is transferred to the DCFS Children's Services Child Abuse Prevention Fund, and half to the Domestic Violence Shelter and Service Fund.
Criminal and Traffic Assessment Act: The State Treasurer shall deposit into the Domestic Violence Shelter and Service Fund each assessment received under the Criminal and Traffic Assessment Act.
Unified Code of Corrections: The State Treasurer shall deposit into the Sexual Assault Services Fund and the Domestic Violence Shelter and Service Fund fines received from circuit clerks under Section 5-9-1.7 of the Unified Code of Corrections.

Housing for Families Fund

The Housing for Families Fund is created as a special fund in the State Treasury.
It is used by the Department of Human Services to make grants to public or private not-for-profit entities for building new housing for low-income, working-poor, low-credit, and no-credit families and families with disabilities.
Definitions for terms like "low income", "working poor", "families with disabilities", "low credit", and "no credit families" are defined by the Department of Human Services by rule.
On June 30, 2026, the remaining balance is transferred to the Homelessness Prevention Revenue Fund, after which the Housing for Families Fund is dissolved.

Law Enforcement Recruitment and Retention Fund

This fund is created as a special fund in the State Treasury.
The Illinois Law Enforcement Training Standards Board uses the fund to award grants to units of local government, public institutions of higher education, and qualified nonprofit entities for hiring and retaining law enforcement officers.
Priorities for awarding grants include:
- Hiring/retaining officers in underserved areas.
- Achieving demographic and geographic diversity.
- Maximizing the impact of spending on recruitment and retention.
- Impacting multiple employers.
Monies received for the purposes of this section are deposited into the Fund.
The Board can set requirements for grant distribution and eligibility by rule.
Compliance with the Uniform Crime Reporting Act is considered when awarding grants.
On June 30, 2026, the remaining balance is transferred to the Law Enforcement Training Fund, and the Law Enforcement Recruitment and Retention Fund is dissolved.

Airport Land Loan Revolving Fund

Appropriations for loans to public airport owners by the Department of Transportation under Section 34b of the Illinois Aeronautics Act are payable from this fund.
This Section is repealed on January 1, 2026.

Fund Transfers - Liquor Control and Horse Racing

Youth Alcoholism and Substance Abuse Prevention Fund: On August 30 of each fiscal year, the Illinois Liquor Control Commission transfers from the General Revenue Fund to the Youth Alcoholism and Substance Abuse Prevention Fund an amount equal to the number of retail liquor licenses issued for that fiscal year multiplied by $50. This subsection is inoperative after June 30, 2026.
Horse Racing Act of 1975: Payments to programs required under subsection (d) of Section 28.1 of the Illinois Horse Racing Act of 1975 shall be made, pursuant to appropriation, from the special funds referred to in the statutes cited in that subsection. Beginning January 1, 2000, the State Comptroller shall transfer from the General Revenue Fund to each of the special funds an amount equal to 1/12 of the annual amount required for those payments from that special fund. This special funds includes, but are not necessarily limited to, the Agricultural Premium Fund; the Metropolitan Exposition, Auditorium and Office Building Fund, but only through fiscal year 2021 and not thereafter; the Fair and Exposition Fund; the Illinois Standardbred Breeders Fund; the Illinois Thoroughbred Breeders Fund; and the Illinois Veterans' Rehabilitation Fund, but only through fiscal year 2026 and not thereafter. During State fiscal year 2020 only, no transfers shall be made from the General Revenue Fund to the Agricultural Premium Fund, the Fair and Exposition Fund, the Illinois Standardbred Breeders Fund, or the Illinois Thoroughbred Breeders Fund except for transfers attributable to prior fiscal years.

Illinois Department of Corrections Parole Division Offender Supervision Fund

This fund is created as a special fund in the State Treasury.
Moneys are appropriated to and administered by the Department of Corrections for operations and initiatives to combat and supervise paroled offenders in the community.
The fund is not subject to administrative chargebacks.
On July 1, 2025, the remaining balance is transferred to the Department of Corrections Reimbursement and Education Fund, after which the Illinois Department of Corrections Parole Division Offender Supervision Fund is dissolved.

Amendment and Repeal of Sections

The act amends the State Finance Act by repealing several sections (5.734, 5.762, 5.860, 5.874, 5.882, 5.1009, 6z-103, 8.34, and 8.35).

General Obligation Bond Act

$27,048,062,400$ is authorized for use by the Department of Transportation for:
- Highways, arterial highways, freeways, roads, bridges, structures separating highways and railroads and roads, bridges on roads maintained by counties, municipalities, townships, or road districts, and grants to counties, municipalities, townships, or road districts:
  - $11,921,354,200$ for State highways, arterial highways, freeways, roads, bridges, structures separating highways and railroads and roads, bridges on roads maintained by counties, municipalities, townships, or road districts, and grants to counties, municipalities, townships, or road districts
  - $9,819,221,200$ for use statewide.
  - $3,677,000$ for use outside the Chicago urbanized area.
  - $7,543,000$ for use within the Chicago urbanized area.
  - $13,060,600$ for use within the City of Chicago.
  - $58,991,500$ for use within the counties of Cook, DuPage, Kane, Lake, McHenry and Will.
  - $18,860,900$ for use outside the counties of Cook, DuPage, Kane, Lake, McHenry and Will.
  - $2,000,000,000$ for use on projects included in either (i) the FY09-14 Proposed Highway Improvement Program as published by the Illinois Department of Transportation in May 2008 or (ii) the FY10-15 Proposed Highway Improvement Program to be published by the Illinois Department of Transportation in the spring of 2009; except that all projects must be maintenance projects for the existing State system with the goal of reaching 90% acceptable condition in the system statewide and further except that all projects must reflect the generally accepted historical distribution of projects throughout the State.
- Mass transit, rail facilities:
  - $5,966,379,900$ for rail facilities and for mass transit facilities
  - $4,387,063,600$ statewide
  - $83,350,000$ within Cook, DuPage, Kane, Lake, McHenry and Will counties
  - $12,450,000$ outside Cook, DuPage, Kane, Lake, McHenry and Will counties
  - $1,000,916,300$ on projects historically distributed throughout the State
- Aviation facilities:
  - $482,600,000$ for airport or aviation facilities and any equipment used in connection therewith, including engineering and land acquisition costs, by the State or any unit of local government, special transportation district, municipal corporation or other corporation or public authority authorized to provide public transportation within the State, or 2 two or more of the foregoing acting jointly, and for the making of deposits into the Airport Land Loan Revolving Fund for loans to public airport owners pursuant to the Illinois Aeronautics Act.
- Roads, highways, bridges:
  - $4,660,328,300$ for use statewide for State or local highways, arterial highways, freeways, roads, bridges, and structures separating highways and railroads and roads, and for grants to counties, municipalities, townships, or road districts for planning, engineering, acquisition, construction, reconstruction, development, improvement, extension, and all construction-related expenses of the public infrastructure and other transportation improvement projects which are related to economic development in the State of Illinois.
- Grade crossings, port, airport, rail, mass transit facilities:
  - $4,500,000,000$ for use statewide for grade crossings, port facilities, airport facilities, rail facilities, and mass transit facilities.

Income Tax Act Amendments

Autism Care Fund Checkoff: For taxable years ending on or after December 31, 2015, the Department must print on its standard individual income tax form a provision for taxpayers to contribute to the Autism Care Fund.
- On June 30, 2026, the State Comptroller shall transfer the remaining balance from the Autism Care Fund into the Autism Awareness Fund. Upon completion of the transfers, the Autism Care Fund is dissolved.

Law Enforcement Intern Training Act

The Board shall charge, collect, or receive fees, tuition, or moneys from persons electing to enter the Law Enforcement Intern Training Program or the Correctional Officer Intern Program equivalent to the costs of providing personnel, equipment, services, and training to law enforcement interns that, in the judgment judgement of the Board, are in the best interest of the State.
All All fees or moneys received by the Board under this Act shall be deposited into in a special fund in the State Treasury to be known as the Police Training Board Services Fund. The moneys deposited into in the Police Training Board Services Fund shall be appropriated to the Board for expenses of the Board for the administration and conduct of training. Beginning June 30, 2026, all fees or moneys received by the Board under this Act shall be deposited into the Law Enforcement Training Fund.
On June 30, 2026, the State Comptroller shall transfer the remaining balance from the Police Training Board Services Fund into the Law Enforcement Training Fund. Upon completion of the transfer, the Police Training Board Services Fund is dissolved.

Metropolitan Pier and Exposition Authority Act

The MPEA Reserve Fund is created in the State Treasury.
Amounts in the MPEA Reserve Fund shall be administered by the Treasurer.
On July 1 of each fiscal year, the State Treasurer shall transfer from the MPEA Reserve Fund to the General Revenue Fund an amount equal to 100% of any post-2010 deficiency amount.
Any amounts in the MPEA Reserve Fund may be appropriated by law for any other authorized purpose.
All amounts in the MPEA Reserve Fund shall be deposited into the General Revenue Fund when bonds and notes issued under Section 13.2 are no longer outstanding.
On July 1, 2025, the State Comptroller shall transfer the remaining balance from the MPEA Reserve Fund into the General Revenue Fund. Upon completion of the transfer, the MPEA Reserve Fund is dissolved.

School Code Amendment

In counties with 175,000 or more inhabitants, school districts with high schools can establish partnerships with local police departments, county sheriffs, or police training academies to create jobs training programs for high school students.
The State Board of Education will track participation and success of students in these programs and publish an annual report.
Participating counties, school districts, and law enforcement partners can seek federal, State, and private funds to support these programs and scholarship programs.

Higher Education Student Assistance Act

The BHE Data and Research Cost Recovery Fund is created as a special fund in the State treasury; however, shall be dissolved on June 30, 2026
The Board may collect a fee to cover the cost of processing and handling individual student-level data requests pursuant to an approved data sharing agreement. The fee shall not be assessed on any entities that are complying with State or federal-mandated reporting
The Board may not provide personally identifiable information on individual students except in the case where an approved data sharing agreement is signed that includes specific requirements for safeguarding the privacy and security of any personally identifiable information
Moneys in the Fund may be used by the Board, subject to appropriation, for costs associated with maintaining and updating the individual student-level data systems

Illinois National Guard and Naval Militia grant program

Any person who has served at least one year in the Illinois National Guard or the Illinois Naval Militia and who possesses all necessary entrance requirements shall, upon application and proper proof, be awarded a grant to the State-controlled university or community college of his or her choice, consisting of exemption from tuition and fees for not more than the equivalent of 4 years of full-time enrollment, including summer terms,in relation to his or her course of study at that State-controlled State controlled university or community college while he or she is a member of the Illinois National Guard or the Illinois Naval Militia
Repayments shall be deposited into in the National Guard and Naval Militia Grant Fund. The National Guard and Naval Militia Grant Fund is created as a special fund in the State treasury
On June 30, 2026, the State Comptroller shall direct and the State Treasurer shall transfer the remaining balance from the National Guard and Naval Militia Grant Fund into the General Revenue Fund. Upon completion of the transfer, the National Guard and Naval Militia Grant Fund is dissolved

Public Utilities Act - Electricity and Solid Waste Energy

Declared policy to encourage the development of alternate energy production facilities to conserve energy resources. Requires electric utilities to enter long-term contracts to purchase electricity from qualified solid waste energy facilities.

Amendments to the Illinois Pesticide Act

Changes include provisions related to agrichemical facilities, incident response, and eligibility for funds from the Pesticide Control Agrichemical Incident Response Trust Fund.
On July 1, 2025 the Agrichemical Incident Response Trust Fund is dissolved and any remaining funds shall pass to the Pesticide Control Fund.

Low-Level Radioactive Waste amendments

Waste management funds
A special fund to be known as the "Low-Level Radioactive Waste Facility Development and Operation Fund" is created
The Agency shall deposit 80% of all receipts from the fees required under subsections (a) and (b) of Section 13 in the State Treasury to the credit of this Fund.
A special fund to be known as the "Low-Level Radioactive Waste Facility Closure, Post-Closure Care and Compensation Fund" is created.