There is a Board of Nursing Fund. The Board may set reasonable fees for the issuance and renewal of licenses and its other services. The fees charged shall be set so as to produce funds to approximate the cost of maintaining the Board as provided in subsection (e) of this section. In addition to the fee set by the Board under this title for the renewal of a nurse practitioner who holds an advanced practice registered nurse certification, the Board shall assess a separate $15 fee for the renewal of the nurse practitioner, regardless of the number of certifications held by the nurse practitioner. The Board shall pay the fee collected under subparagraph (i) of this paragraph to the Nurse Practitioner Preceptorship Tax Credit Fund established under § 10–739 of the Tax – General Article. The Board shall publish in its rules and regulations the fees that it sets. The Board shall pay all fees collected under the provisions of this title to the Comptroller of the State. The Comptroller shall distribute the fees received from the Board to the Board of Nursing Fund. The Board of Nursing Fund shall be used exclusively to cover the actual documented direct and indirect costs of fulfilling the statutory and regulatory duties of the Board as provided by the provisions of this title. The Board of Nursing Fund is a continuing, nonlapsing fund, not subject to § 7–302 of the State Finance and Procurement Article. Any unspent portions of the Board of Nursing Fund may not be transferred or revert to the General Fund of the State, but shall remain in the Board of Nursing Fund to be used for the purposes specified in this title. No other State money may be used to support the Board of Nursing Fund. The Chairman of the Board or the designee of the Chairman shall administer the Board of Nursing Fund. Money in the Board of Nursing Fund may be expended only for any lawful purpose authorized by the provisions of this title. The Legislative Auditor shall audit the accounts and transactions of the Board of Nursing Fund as provided in § 2–1220 of the State Government Article.