Effective April 1, 1979, all authority and state funds provided by law to the organization bearing the corporate name, Advocacy for the Handicapped Citizens, Inc., shall be transferred to the eleemosynary corporation bearing the corporate name, South Carolina Protection and Advocacy System for the Handicapped, Inc. The amount of unexpended funds transferred pursuant to this section shall be determined and certified by the State Auditor. All records relating to the operations of the Advocacy for Handicapped Citizens, Inc., which involve responsibilities under Section 113 of Public Law 94-103, as amended by 95-602, shall also be transferred.