Illinois Statutes Chapter 30. Finance § 105/6z-128. Essential Government Services Support Fund

(a) The Essential Government Services Support Fund (the EGSS Fund) is created as a federal trust fund within the State treasury. The EGSS Fund is established: (1) to receive, directly or indirectly, federal funds from the Coronavirus State Fiscal Recovery Fund in accordance with Section 9901 of the federal American Rescue Plan Act of 2021; and (2) to provide for the use of such funds for purposes permitted by Section 9901 of the American Rescue Plan Act of 2021, including the provision of government services as permitted under Section 602(c)(1)(C) of the Social Security Act as enacted by Section 9901 of the American Rescue Plan Act of 2021, and as authorized by this Section.

(b) Federal funds received by the State from the Coronavirus State Fiscal Recovery Fund in accordance with Section 9901 of the American Rescue Plan Act of 2021 may be deposited, directly or indirectly, into the EGSS Fund.

(c) The EGSS Fund shall be subject to appropriation by the General Assembly. The fund shall be administered by the Illinois Emergency Management Agency at the direction of the Governor. The Illinois Emergency Management Agency, and other agencies as named in appropriations, shall transfer, distribute or expend the funds. Funds in the EGSS Fund may be expended, subject to appropriation, directly for purposes permitted under Section 9901 of the American Rescue Plan Act of 2021 and related federal guidance governing the use of such funds, including the provision of government services as permitted under Section 602(c)(1)(C) of the Social Security Act as enacted by Section 9901 of the American Rescue Plan Act of 2021.

(d) All funds received, directly or indirectly, into the EGSS Fund from the Coronavirus State Fiscal Recovery Fund may be transferred or expended at the direction of the Governor for the specific purposes permitted under Section 9901 of the American Rescue Plan Act of 2021 and any related federal guidance. The State Comptroller shall direct and the State Treasurer shall transfer from time to time, as directed by the Governor in writing, any of the funds in the EGSS Fund to the General Revenue Fund or other funds in the State treasury as needed for expenditures, or as reimbursement for expenditures made, from such other funds for permitted purposes under Section 9901 of the American Rescue Plan Act of 2021, including the provision of government services.

(e) Unexpended funds in the EGSS Fund shall be paid back to the federal government at the direction of the Governor.