All Roll Calls
Yes: 190 • No: 0
IllinoisSB2836104th General Assembly (2025–2026)SenateWALLET
GOV ACCOUNT AUDIT-TOWNSHIPS
Sponsored By: Adriane L. Johnson (Democratic)
Signed by Governor
Summary
Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2028 and after, including: (1) modifying the definitions of "audit report" and "report", and adds a definition for "annual financial report"; (2) requiring the governing body of each governmental unit to conduct an audit every 2 years (rather than annually) of the accounts of the unit to be made by an auditor or auditors, and modifying the requirements of the audits; (3) allowing an exception for a governmental unit receiving revenue of less than $1,400,000 for any fiscal year, with the amount to increase or decrease by a percentage equal to the Consumer Price Index-U as reported on January 1 of each year, to provide a 4-year audit report and annual financial report or annual financial report under specified requirements (rather than a governmental unit receiving revenue of less than $850,000 for any fiscal year providing a 4-year audit report and annual financial report or annual financial report under specified requirements); and (4) modifying the requirements for signing, copying, and filing completed reports. Amends the Township Code to make conforming changes. Effective immediately.
assignmentslocal governmentcounties & townships
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 0 costs, 3 mixed.
New audit rules for Illinois townships
Any township with $850,000 or more in revenue, not counting road funds, must get a CPA audit. The audit must be finished within six months after the fiscal year ends. A copy goes to the township clerk and the county clerk for public inspection. If a township has less than $850,000, its board uses an independent committee of three electors to audit each year. Committee members cannot be board members or related to a trustee and may be paid up to $50 a day. These townships must also get a CPA audit within six months after a supervisor’s term ends or a vacancy occurs. Copies of these audits are filed for public inspection.
New audit thresholds for local governments
The law covers most local bodies that appropriate over $5,000 a year, adjusted by the Consumer Price Index. It excludes school districts; some cities and counties; Auditor General-audited bodies; certain drainage districts; and HUD-reporting housing authorities. It lowers the line for using a simpler annual report from $1,400,000 to $850,000 in revenue. Beginning with fiscal year 2027, units with $850,000 or more also file the annual financial report with the Comptroller. The Comptroller’s forms must not require a professional accountant to prepare. Starting in FY 2027, units under $850,000 may choose an audit every four years plus an annual report. Or they may file the report, share it with each board member, present it live, and get a three-fifths vote.
Public access and e-filing for local reports
All Section 3 reports are filed electronically. The Comptroller posts them online within 45 days and can waive e-filing if a unit cannot do it. Beginning in FY 2027, units with $850,000+ must add one copy of the audit and the annual report to public records. They must also file a copy with the Comptroller and the county clerk. Units under $850,000 must make one copy of their audit or annual report public and file copies too. The Comptroller posts a list of units that are not in compliance. Each financial report must name the purchasing agent or other person who oversees competitively bid contracts.
Sponsors & Cosponsors
Sponsor
Adriane L. Johnson
Democratic • Senate
Cosponsors
Aarón M. Ortíz
Democratic • House
Amy Elik
Republican • House
Anthony DeLuca
Democratic • House
Bradley Fritts
Republican • House
Dave Syverson
Republican • Senate
Fred Crespo
Democratic • House
Gregg Johnson
Democratic • House
Jason R. Bunting
Republican • House
Kevin John Olickal
Democratic • House
Lawrence "Larry" Walsh, Jr.
Democratic • House
Martha Deuter
Democratic • House
Martin McLaughlin
Republican • House
Matt Hanson
Democratic • House
Napoleon Harris III
Democratic • Senate
Patrick Windhorst
Republican • House
Ryan Spain
Republican • House
Suzanne M. Ness
Democratic • House
Travis Weaver
Republican • House
Roll Call Votes
House vote • 5/21/2026
Third Reading - Short Debate - Passed
Yes: 111 • No: 0
House vote • 5/7/2026
Do Pass / Short Debate Counties & Townships Committee;
Yes: 11 • No: 0
Senate vote • 4/16/2026
Third Reading - Passed;
Yes: 57 • No: 0
Senate vote • 2/19/2026
Do Pass as Amended Local Government;
Yes: 11 • No: 0
Actions Timeline
Public Act . . . . . . . . . 104-0635
7/24/2026SenateEffective Date July 24, 2026
7/24/2026SenateGovernor Approved
7/24/2026SenateSent to the Governor
6/18/2026SenateAdded Alternate Co-Sponsor Rep. Matt Hanson
5/21/2026HousePassed Both Houses
5/21/2026SenateThird Reading - Short Debate - Passed 111-000-000
5/21/2026HouseAdded Alternate Co-Sponsor Rep. Jason R. Bunting
5/20/2026HouseAdded Alternate Co-Sponsor Rep. Martin McLaughlin
5/20/2026HousePlaced on Calendar Order of 3rd Reading - Short Debate
5/19/2026HouseSecond Reading - Short Debate
5/19/2026HouseAdded Alternate Chief Co-Sponsor Rep. Gregg Johnson
5/7/2026HouseAdded Alternate Chief Co-Sponsor Rep. Aarón M. Ortíz
5/7/2026HouseAdded Alternate Chief Co-Sponsor Rep. Kevin John Olickal
5/7/2026HouseAdded Alternate Chief Co-Sponsor Rep. Suzanne M. Ness
5/7/2026HousePlaced on Calendar 2nd Reading - Short Debate
5/7/2026HouseDo Pass / Short Debate Counties & Townships Committee; 011-000-000
5/7/2026HouseAdded Alternate Co-Sponsor Rep. Anthony DeLuca
5/6/2026HouseAdded Alternate Co-Sponsor Rep. Martha Deuter
5/6/2026HouseAdded Alternate Co-Sponsor Rep. Patrick Windhorst
5/6/2026HouseAdded Alternate Co-Sponsor Rep. Amy Elik
5/6/2026HouseAdded Alternate Co-Sponsor Rep. Travis Weaver
5/6/2026HouseAdded Alternate Co-Sponsor Rep. Fred Crespo
5/6/2026HouseAdded Alternate Co-Sponsor Rep. Ryan Spain
5/6/2026HouseAdded Alternate Co-Sponsor Rep. Lawrence "Larry" Walsh, Jr.
5/6/2026House
Bill Text
Engrossed
Enrolled
Introduced
Senate Amendment 1
Senate Amendment 2
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