In this section, “Fund” means the State Occupational Mechanical Licensing Boards’ Fund. This section applies to the following occupational licensing boards: the State Board of Master Electricians established under Title 6 of the Business Occupations and Professions Article; the State Board of Stationary Engineers established under Title 6.5 of the Business Occupations and Professions Article; the State Board of Plumbing established under Title 12 of the Business Occupations and Professions Article; and the State Board of Heating, Ventilation, Air–Conditioning, and Refrigeration Contractors established under Title 9A of this article. There is a State Occupational Mechanical Licensing Boards’ Fund in the Department. The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article. Except as otherwise provided by law, each occupational licensing board described in subsection (b) of this section shall pay all fees collected to the Comptroller. The Comptroller shall distribute the fees to the Fund. The Fund shall be used to cover the actual documented direct and indirect costs of fulfilling the statutory and regulatory duties of each occupational licensing board described in subsection (b) of this section. The Secretary or a designee of the Secretary shall administer the Fund. The legislative auditor shall audit the accounts and transactions of the 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 Fund in excess of $100,000 shall revert to the General Fund of the State. Any investment earnings of the Fund shall be credited to the General Fund of the State.