IllinoisHB1082104th General Assembly (2025–2026)House

MUNICIPALITIES-AUDITS

Sponsored By: Sponsor information unavailable

Signed by Governor

Summary

Amends the Illinois Municipal Auditing Law of the Illinois Municipal Code. Provides that certain provisions concerning audit requirements shall become inoperable in fiscal year 2026. Provides that, beginning in Fiscal Year 2026, if a municipality has a population of 1,000 or more, then the municipality shall file annually with the Comptroller an audit report and annual financial report. Provides that, beginning in Fiscal Year 2026, a municipality with a population of less than 1,000 shall file annually with the Comptroller an annual financial report. Provides that, beginning in Fiscal Year 2026, a municipality with a population of less than 1,000 that owns or operates public utilities or has bonded debt shall file an audit report once every 4 years unless the latest audit report filed with the Comptroller contains an adverse opinion or disclaimer of opinion. Provides that, if the audit report contains an adverse opinion or disclaimer of opinion, then the municipality shall file an audit report annually until the audit report shows no adverse opinion or disclaimer of opinion. Provides that, beginning in Fiscal Year 2026, municipalities shall submit completed audit reports and annual financial reports within 180 days after the close of such fiscal year, unless an extension is granted by the Comptroller in writing.

cities & villagesassignmentslocal government

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

  • Andrew S. Chesney

    Republican • Senate

  • Bradley Fritts

    Republican • House

  • Charles Meier

    Republican • House

  • Chris Balkema

    Republican • Senate

  • Dan Swanson

    Republican • House

  • Dave Severin

    Republican • House

  • David Friess

    Republican • House

  • Diane Blair-Sherlock

    Democratic • House

  • Gregg Johnson

    Democratic • House

  • Jackie Haas

    Republican • House

  • Kevin Schmidt

    Republican • House

  • Martha Deuter

    Democratic • House

  • Nicolle Grasse

    Democratic • House

  • Patrick Windhorst

    Republican • House

  • Regan Deering

    Republican • House

  • Sally J. Turner

    Republican • Senate

  • Steven Reick

    Republican • House

  • Wayne A. Rosenthal

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 190 • No: 0

Senate vote • 5/29/2025

Third Reading - Passed;

Yes: 56 • No: 0

Senate vote • 5/21/2025

Do Pass Local Government;

Yes: 7 • No: 0

House vote • 4/7/2025

Third Reading - Short Debate - Passed

Yes: 107 • No: 0

House vote • 3/11/2025

House Floor Amendment No. 1 Recommends Be Adopted Cities & Villages Committee;

Yes: 10 • No: 0

House vote • 2/18/2025

Do Pass / Short Debate Cities & Villages Committee;

Yes: 10 • No: 0

Bill Text

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