# Illinois SB3610: GOVT ACCOUNT AUDIT THRESHOLD

Illinois SB3610, GOVT ACCOUNT AUDIT THRESHOLD, is a 104th General Assembly (2025–2026) Senate bill sponsored by Chris Balkema (Republican); status in committee, last action 2026-03-24 (Added as Co-Sponsor Sen. Neil Anderson) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB3610-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3610
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: GOVT ACCOUNT AUDIT THRESHOLD
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-03-24, Added as Co-Sponsor Sen. Neil Anderson
- Sponsor: Chris Balkema (Republican)
- Cosponsors: 4
- Subjects: assignments
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Governmental Account Audit Act. Provides that, beginning in fiscal year 2027, any governmental unit receiving revenue of less than $1,500,000 (rather than $850,000) in the immediately preceding fiscal year shall, in lieu of causing an annual audit of the accounts of the unit to be made, either (i) cause an audit of the accounts of the unit to be made once every 4 years and file with the Comptroller an annual financial report containing information required by the Comptroller or (ii) file with the Comptroller an annual financial report containing information required by the Comptroller, a copy of which has been provided to each member of that governmental unit's board of elected officials, presented either in person or by a live phone or web connection during a public meeting, and approved by a 3/5 majority vote. Provides that, beginning in fiscal year 2028, governmental units receiving revenue of $1,500,000 or more (rather than $850,000) in the immediately preceding fiscal year shall, in addition to complying with the requirements for audits and audit reports, file with the Comptroller the financial report and immediately make one copy of the audit report and one copy of the financial report a part of its public record as required by the Act. Makes conforming changes. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Chris Balkema (Republican), Senate
- Cosponsor: Dave Syverson (Republican), Senate
- Cosponsor: Neil Anderson (Republican), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Seth Lewis (Republican), Senate

## Actions (7)

- 2026-03-24: Added as Co-Sponsor Sen. Neil Anderson (Senate)
- 2026-03-12: Added as Co-Sponsor Sen. Sally J. Turner (Senate)
- 2026-03-12: Added as Co-Sponsor Sen. Dave Syverson (Senate)
- 2026-03-04: Added as Co-Sponsor Sen. Seth Lewis (Senate)
- 2026-02-05: Referred to Assignments (Senate)
- 2026-02-05: First Reading (Senate)
- 2026-02-05: Filed with Secretary by Sen. Chris Balkema (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3610.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/10400SB3610.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-SB3610-2025-2026 (as of 2026-11-01).