# Illinois SB0082: MUNICIPALITIES-AUDITS

Illinois SB0082, MUNICIPALITIES-AUDITS, is a 104th General Assembly (2025–2026) Senate bill sponsored by Doris Turner (Democratic); status in committee, last action 2025-04-03 (Added as Co-Sponsor Sen. Kimberly A. Lightford) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB0082-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB0082
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: MUNICIPALITIES-AUDITS
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-04-03, Added as Co-Sponsor Sen. Kimberly A. Lightford
- Sponsor: Doris Turner (Democratic)
- Cosponsors: 5
- Subjects: assignments
- Touches household money: no
- 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

- Sponsor: Doris Turner (Democratic), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Kimberly A. Lightford (Democratic), Senate
- Cosponsor: Laura M. Murphy (Democratic), Senate
- Cosponsor: Michael W. Halpin (Democratic), Senate
- Cosponsor: Paul Faraci (Democratic), Senate

## Actions (8)

- 2025-04-03: Added as Co-Sponsor Sen. Kimberly A. Lightford (Senate)
- 2025-02-26: Added as Chief Co-Sponsor Sen. Paul Faraci (Senate)
- 2025-02-24: Added as Chief Co-Sponsor Sen. Chris Balkema (Senate)
- 2025-02-19: Added as Co-Sponsor Sen. Laura M. Murphy (Senate)
- 2025-01-27: Added as Co-Sponsor Sen. Michael W. Halpin (Senate)
- 2025-01-17: Referred to Assignments (Senate)
- 2025-01-17: First Reading (Senate)
- 2025-01-17: Filed with Secretary by Sen. Doris Turner (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB0082.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
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB0082.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-SB0082-2025-2026 (as of 2026-11-01).