In order to reimburse the Department of the Auditor General for the costs incurred in auditing requisitions by departments, boards, or commissions for disbursements out of the General Fund, special operating funds or any other fund in State Treasury, and in auditing, annually, periodically or specially, the affairs of any department, board, or commission which are supported out of the General Fund, a special operating fund or any other fund in the State Treasury, such departments, boards, or commissions, shall be billed at least quarterly by the Department of the Auditor General, upon a cost basis, at such amount as the Department of the Auditor General, with the approval of the Executive Board, shall determine. Amounts payable hereunder for reimbursing the Department of the Auditor General, for the cost of audits shall be credited to the appropriation of the Department of the Auditor General and shall, in respective parts, be paid out of the General Fund, such special operating funds or other funds into the State Treasury through the Department of Revenue, and are hereby appropriated to the Department of the Auditor General for that purpose.

The procedures herein set forth shall not apply to those instances where appropriations are made directly to the Auditor General for the costs incurred by him in making audits.

The reimbursements and procedures herein shall not apply to the Fire Insurance Tax Fund.