Section 2AAAA. There shall be established and set up on the books of the commonwealth a separate fund to be known as the State Athletic Commission Fund, in this section referred to as the fund, to be administered by the division of occupational licensure. The fund shall consist of any monies from licensing fees or other fees and fines collected under sections 32 to 35, inclusive, sections 40, 40A and 42 of chapter 147 and section 12 of chapter 265. The amounts credited to the fund shall be available for expenditure without further appropriation by the division of occupational licensure up to an amount not to exceed $200,000 each fiscal year for the costs of operating and administering the state athletic commission; provided, however, that if the amount credited to the fund exceeds $200,000, the excess amount shall be deposited into the General Fund. For the purposes of accommodating discrepancies between the receipt of retained revenues and related expenditures, the department may incur expense and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system.