A. If it is determined by the commission, through the findings of the commission or through information provided to the commission by the department or the auditor general, that a permittee has retained monies for approved capital improvements pursuant to Section 5-111.02 in excess of the amount approved for such capital improvements, the permittee shall repay the excess amount to this state within one year after notification of the determination by the commission. The commission shall determine the repayment method, and the repayment may be made directly by the permittee or through reductions in future entitlements for capital improvements which have been approved by the commission. This section shall not prohibit the use of capital expenditure monies received pursuant to Section 5-111.02 for repayment of obligations of the permittee which directly relate to approved capital improvements.

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B. Except as provided in Section 41-1092.08, subsection H, final decisions of the commission are subject to judicial review pursuant to Title 12, Chapter 7, Article 6.