There is hereby created in the State Treasury a revolving fund for the State Auditor and Inspector to be designated the “Special Investigative Unit Auditing Revolving Fund”. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received by the State Auditor and Inspector from funds withheld from a municipality's allocations of gasoline taxes as provided in Section 17-107 of Title 11 of the Oklahoma Statutes and all monies received from legislative appropriations for the purpose of conducting investigative municipal audits. All monies accruing to the credit of such fund are hereby appropriated and may be budgeted and expended by the State Auditor and Inspector for the purpose of offsetting expenses incurred from special investigative audit activities relating to municipal government. Expenditures from the fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment.