SB2836 - 104th General Assembly (2025-2026)

GOV ACCOUNT AUDIT-TOWNSHIPS
Last Action
4/27/2026 - House: Assigned to Counties & Townships Committee
Hearings
Counties & Townships Committee Hearing May 7 2026 10:00AM Capitol Building Room 115 Springfield, IL
Statutes Amended In Order of Appearance
50 ILCS 310/1  from Ch. 85, par. 701
50 ILCS 310/2  from Ch. 85, par. 702
50 ILCS 310/3  from Ch. 85, par. 703
50 ILCS 310/6  from Ch. 85, par. 706
60 ILCS 1/80-20  
Synopsis As Introduced
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.

Senate Committee Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill. Changes "fiscal year 2028" to "fiscal year 2027" throughout the bill. Effective July 1, 2026.

Senate Floor Amendment No. 2
Deletes reference to:
50 ILCS 310/2  
Replaces everything after the enacting clause. Deletes modifications of the audit procedures for governmental units under the Act for fiscal years 2028 and after. Provides that, beginning with fiscal year 2027, any governmental unit receiving revenue of less than $1,400,000 for any fiscal year (rather than less than $850,000 for any fiscal year) shall sign, copy, and file completed reports under the Act. Provides that, beginning with fiscal year 2027, any governmental unit receiving revenue of $1,400,000 or more for any fiscal year (rather than receiving revenue of $850,000 or more for any fiscal year) shall sign, copy, and file completed reports under the Act. Deletes modifications to the definitions of "audit report" and "report". Deletes the definition for "annual financial report". Deletes provisions requiring the governing body of each governmental unit to cause an audit to be made every 2 years of the accounts of the unit to be made by an auditor or auditors.
Actions
DateChamberAction
1/13/2026SenateFiled with Secretary by Sen. Adriane Johnson
1/13/2026SenateFirst Reading
1/13/2026SenateReferred to Assignments
2/03/2026SenateAssigned to Local Government
2/13/2026SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Adriane Johnson
2/13/2026SenateSenate Committee Amendment No. 1 Referred to Assignments
2/17/2026SenateSenate Committee Amendment No. 1 Assignments Refers to Local Government
2/18/2026SenateSenate Committee Amendment No. 1 Adopted
2/19/2026SenateDo Pass as Amended Local Government; 011-000-000
2/19/2026SenatePlaced on Calendar Order of 2nd Reading February 24, 2026
2/26/2026SenateSecond Reading
2/26/2026SenatePlaced on Calendar Order of 3rd Reading March 3, 2026
3/16/2026SenateAdded as Co-Sponsor Sen. Dave Syverson
4/15/2026SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Adriane Johnson
4/15/2026SenateSenate Floor Amendment No. 2 Referred to Assignments
4/16/2026SenateSenate Floor Amendment No. 2 Be Approved for Consideration Assignments
4/16/2026SenateRecalled to Second Reading
4/16/2026SenateSenate Floor Amendment No. 2 Adopted; Johnson
4/16/2026SenatePlaced on Calendar Order of 3rd Reading
4/16/2026SenateThird Reading - Passed; 057-000-000
4/16/2026SenateAdded as Co-Sponsor Sen. Napoleon Harris, III
4/17/2026HouseArrived in House
4/21/2026HouseChief House Sponsor Rep. Suzanne M. Ness
4/21/2026HouseFirst Reading
4/21/2026HouseReferred to Rules Committee
4/27/2026HouseAssigned to Counties & Townships Committee