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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.
Introduced
Apr 8, 2025
Last Action
Aug 15, 2025
Session
IL 104th
Sponsors
2 primary · 16 co
Public Act . . . . . . . . . 104-0167
Governor Approved
Effective Date January 1, 2026
Sent to the Governor
Added as Alternate Co-Sponsor Sen. Chris Balkema
Added as Alternate Co-Sponsor Sen. Andrew S. Chesney
Third Reading - Passed; 056-000-000
Passed Both Houses
Rule 2-10 Third Reading/Passage Deadline Established As June 1, 2025
Placed on Calendar Order of 3rd Reading May 23, 2025
Second Reading
Do Pass Local Government; 007-000-000
Placed on Calendar Order of 2nd Reading May 22, 2025
Assigned to Local Government
Rule 2-10 Committee Deadline Established As May 23, 2025
Alternate Chief Sponsor Changed to Sen. Sally J. Turner
Added Co-Sponsor Rep. Diane Blair-Sherlock
Placed on Calendar Order of First Reading
Referred to Assignments
Chief Senate Sponsor Sen. Doris Turner
First Reading
Arrive in Senate
Added Co-Sponsor Rep. Dan Swanson
Third Reading - Short Debate - Passed 107-000-000
Added Co-Sponsor Rep. Nicolle Grasse
Added Co-Sponsor Rep. Martha Deuter
Added Co-Sponsor Rep. Bradley Fritts
Added Co-Sponsor Rep. Kevin Schmidt
Added Co-Sponsor Rep. Regan Deering
Added Co-Sponsor Rep. Dave Severin
Added Co-Sponsor Rep. David Friess
Added Co-Sponsor Rep. Jackie Haas
Added Co-Sponsor Rep. Patrick Windhorst
Added Co-Sponsor Rep. Steven Reick
Added Co-Sponsor Rep. Wayne A. Rosenthal
Added Co-Sponsor Rep. Charles Meier
Placed on Calendar Order of 3rd Reading - Short Debate
House Floor Amendment No. 1 Adopted
Held on Calendar Order of Second Reading - Short Debate
Second Reading - Short Debate
House Floor Amendment No. 1 Recommends Be Adopted Cities & Villages Committee; 010-000-000
House Floor Amendment No. 1 Rules Refers to Cities & Villages Committee
House Floor Amendment No. 1 Filed with Clerk by Rep. Gregg Johnson
House Floor Amendment No. 1 Referred to Rules Committee
Placed on Calendar 2nd Reading - Short Debate
Do Pass / Short Debate Cities & Villages Committee; 010-000-000
Assigned to Cities & Villages Committee
First Reading
Referred to Rules Committee
Prefiled with Clerk by Rep. Gregg Johnson
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Public Act . . . . . . . . . 104-0167
Sally J. Turner
Martha Deuter
Bradley Fritts
Steven Reick
Wayne A. Rosenthal
Charles Meier
Andrew S. Chesney