There are distinct uncertainties regarding the future of the Illinois Certified Audit Program (CAP). The program is designed to allow Illinois firms to hire an outside firm to audit their sales and use tax returns, and in return, have the penalties and interest waived. Enacted in 2001, the authorizing statute faces a sunset provision, which would mean a termination of the program in July 2004. If implemented, it is expected that the program would bring in an additional $2 million or more in the first year, based upon examination of a similar program in another state. The CAP now awaits action by the Director of the Illinois Department of Revenue, after competing bills, one in favor and one against the bill, were both rejected. (Capitol Assets, Future of Certified Audit Program Uncertain, Volume 16, Issue 1, June 11, 2003)