Clarifying when excess funds accumulated by boards are to be transferred to General Revenue Fund

This bill clarifies when state boards (like licensing boards) must transfer surplus funds to the state's General Revenue Fund. It requires transfers when a board's special fund balance exceeds twice its annual budget or $10,000 (whichever is greater), with a maximum annual transfer of $200,000. The State Treasurer must notify the Legislative Auditor of each transfer, triggering an audit to review if the board's fees generate excessive revenue compared to its actual operating costs. The bill directly affects state boards that collect fees, ensuring surplus funds are returned to the general state treasury rather than remaining in board-specific accounts.