All Roll Calls
Yes: 12 • No: 0
IllinoisHB5391104th General Assembly (2025–2026)House
GOV REPORT ENHANCEMENT ACT
Sponsored By: Natalie A. Manley (Democratic)
Passed
Summary
Creates the Government Reporting Enhancement and Transparency Act. Provides that, beginning fiscal year 2028, the annual cash receipts from all external sources of a local government shall determine if the local government is a Category 1 government, Category 2 government, Category 3 government, or Category 4 government. Provides that, each fiscal year, the responsible officials of a Category 1 local government shall appoint an auditing committee composed of 3 independent electors to inspect the local government's records using the template for that fiscal year published by the Comptroller. Provides that, each fiscal year, the responsible officials of a Category 2 local government shall enter into agreed upon procedures with an independent CPA. Requires the agreed upon procedures to align with the minimum agreed upon procedures published by the Comptroller. Provides that the responsible officials of a Category 3 local government shall oversee management's preparation of the local government's draft financial statements following the cash basis of accounting. Provides that the responsible officials of a Category 4 local government shall oversee management's preparation of the local government's draft financial statements following GAAP. Provides that, upon completion of the Category 3 local government's or Category 4 local government's draft financial statements, management shall furnish the draft financial statements to the local government's independent CPA firm for audit. Limits home rule powers. Makes other and conforming changes to various Acts. Effective immediately.
executive
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Natalie A. Manley
Democratic • House
Cosponsors
Amy Elik
Republican • House
Anthony DeLuca
Democratic • House
Margaret Croke
Democratic • House
Roll Call Votes
House vote • 3/25/2026
Do Pass as Amended / Short Debate Executive Committee;
Yes: 12 • No: 0
Actions Timeline
Rule 19(a) / Re-referred to Rules Committee
4/17/2026HousePlaced on Calendar Order of 3rd Reading - Short Debate
4/7/2026HouseSecond Reading - Short Debate
4/7/2026HouseAdded Chief Co-Sponsor Rep. Amy Elik
4/7/2026HousePlaced on Calendar 2nd Reading - Short Debate
3/25/2026HouseDo Pass as Amended / Short Debate Executive Committee; 012-000-000
3/25/2026HouseHouse Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote
3/25/2026HouseAdded Co-Sponsor Rep. Anthony DeLuca
3/19/2026HouseHouse Committee Amendment No. 1 Rules Refers to Executive Committee
3/18/2026HouseHouse Committee Amendment No. 1 Referred to Rules Committee
3/13/2026HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Natalie A. Manley
3/13/2026HouseAdded Co-Sponsor Rep. Margaret Croke
3/6/2026HouseAssigned to Executive Committee
3/4/2026HouseReferred to Rules Committee
2/10/2026HouseFirst Reading
2/10/2026HouseFiled with the Clerk by Rep. Natalie A. Manley
2/6/2026House
Bill Text
Engrossed
House Amendment 1
Introduced
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