In this section the following words have the meanings indicated. “Commission” means the Maryland Home Improvement Commission. “Special Fund” means the Maryland Home Improvement Commission Special Fund. There is a Maryland Home Improvement Commission Special Fund in the Department. The Special Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article. The Special Fund consists of fees collected by the Commission and distributed to the Special Fund under Title 8 of this article. The Special Fund shall be used to cover the actual documented direct and indirect costs of fulfilling the statutory and regulatory duties of the Commission. The Secretary or a designee of the Secretary shall administer the Special Fund. The legislative auditor shall audit the accounts and transactions of the Special Fund as provided in § 2–1220 of the State Government Article. At the end of each fiscal year, any unspent and unencumbered portion of the Special Fund in excess of $100,000 shall revert to the General Fund of the State. Any investment earnings of the Special Fund shall be credited to the General Fund of the State.