(a) The Pilot Boat Surcharge Account is hereby established in the Board of Pilot Commissioners’ Special Fund. Notwithstanding Section 13340 of the Government Code, moneys in the account are hereby continuously appropriated to the board without regard to fiscal years for allocation by the board for both of the following:

1. (1) To fund the pilot boat costs of obtaining new pilot boats and of funding design and engineering modifications for the purpose of extending the service life of existing pilot boats, excluding costs for repair or maintenance, as specified in subdivision (a) of Section 1194.

2. (2)

   1. (A) To cover the administrative costs of the board with respect to administration of the account, including any audits of the usage of the account.
   2. (B) No more than 5 percent of all moneys collected may be used by the board to offset administrative costs and expenses related to managing the pilot boat program, including auditing expenses.