# Illinois HB1082: MUNICIPALITIES-AUDITS

Illinois HB1082, MUNICIPALITIES-AUDITS, is a 104th General Assembly (2025–2026) House bill sponsored by no sponsor on record; status signed, last action 2025-08-15 (Public Act . . . . . . . . . 104-0167) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB1082-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB1082
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: MUNICIPALITIES-AUDITS
- Status: signed
- Chamber: House
- Introduced: 2025-01-02
- Last action: 2025-08-15, Public Act . . . . . . . . . 104-0167
- Sponsors: no sponsor on record
- Cosponsors: 18
- Subjects: cities & villages, assignments, local government
- Touches household money: no
- Roll calls: 5 (190 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Cosponsor: Andrew S. Chesney (Republican), Senate
- Cosponsor: Bradley Fritts (Republican), House
- Cosponsor: Charles Meier (Republican), House
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Dan Swanson (Republican), House
- Cosponsor: Dave Severin (Republican), House
- Cosponsor: David Friess (Republican), House
- Cosponsor: Diane Blair-Sherlock (Democratic), House
- Cosponsor: Gregg Johnson (Democratic), House
- Cosponsor: Jackie Haas (Republican), House
- Cosponsor: Kevin Schmidt (Republican), House
- Cosponsor: Martha Deuter (Democratic), House
- Cosponsor: Nicolle Grasse (Democratic), House
- Cosponsor: Patrick Windhorst (Republican), House
- Cosponsor: Regan Deering (Republican), House
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Steven Reick (Republican), House
- Cosponsor: Wayne A. Rosenthal (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-29 | Senate | Third Reading - Passed; | pass | 56 | 0 |   |
| 2025-05-21 | Senate | Do Pass Local Government; | pass | 7 | 0 |   |
| 2025-04-07 | House | Third Reading - Short Debate - Passed | pass | 107 | 0 |   |
| 2025-03-11 | House | House Floor Amendment No. 1 Recommends Be Adopted Cities & Villages Committee; | pass | 10 | 0 |   |
| 2025-02-18 | House | Do Pass / Short Debate Cities & Villages Committee; | pass | 10 | 0 |   |

## Bill text

- Engrossed: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082eng.pdf)
- Enrolled: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082enr.pdf)
- House Amendment 1: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082ham001.pdf)
- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082.pdf)

## Related bills

- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB2563: CONDO-RESERVE STUDY (in committee)
- HB4701: LIMITATIONS FACILITY FEES ACT (in committee)
- SB3008: DHS-ABLE PROGRAM INFO MATERIAL (passed senate)
- SB3484: VEH CD-PLATES-REGISTRATION (signed)

## Sources
- [Engrossed (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082eng.pdf)
- [Enrolled (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082enr.pdf)
- [House Amendment 1 (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082ham001.pdf)
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1082.pdf)

## Related
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB2563: CONDO-RESERVE STUDY](https://policyrisk.com/state-bill/IL-HB2563-2025-2026)
- [HB4701: LIMITATIONS FACILITY FEES ACT](https://policyrisk.com/state-bill/IL-HB4701-2025-2026)
- [SB3008: DHS-ABLE PROGRAM INFO MATERIAL](https://policyrisk.com/state-bill/IL-SB3008-2025-2026)
- [SB3484: VEH CD-PLATES-REGISTRATION](https://policyrisk.com/state-bill/IL-SB3484-2025-2026)
- [Illinois bills](https://policyrisk.com/states/illinois/bills)
- [Illinois state hub](https://policyrisk.com/states/illinois)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IL-HB1082-2025-2026 (as of 2026-11-01).