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| | 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5100 Introduced 2/10/2026, by Rep. Fred Crespo SYNOPSIS AS INTRODUCED:
| | | Amends the Grant Accountability and Transparency Act. Provides that, notwithstanding any other provision of law to the contrary, all subcontractors and subrecipients who receive State grants, whether directly or indirectly, are subject to the provisions of the Act, including auditing by the Auditor General and the transparency provisions of the Act. |
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| | A BILL FOR |
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| | HB5100 | | LRB104 19355 HLH 32803 b |
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| 1 | | AN ACT concerning finance.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Grant Accountability and Transparency Act |
| 5 | | is amended by changing Section 65 as follows:
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| 6 | | (30 ILCS 708/65) |
| 7 | | Sec. 65. Audit requirements. |
| 8 | | (a) The standards set forth in Subpart F of 2 CFR Part 200 |
| 9 | | and any other standards that apply directly to State or |
| 10 | | federal agencies shall apply to audits of fiscal years |
| 11 | | beginning on or after December 26, 2014. |
| 12 | | (b) Books and records must be available for review or |
| 13 | | audit by appropriate officials of the pass-through entity, and |
| 14 | | the agency, the Auditor General, the Inspector General, |
| 15 | | appropriate officials of the agency, and the federal |
| 16 | | Government Accountability Office. |
| 17 | | (c) The Governor's Office of Management and Budget, with |
| 18 | | the advice and technical assistance of the Illinois Single |
| 19 | | Audit Commission, shall adopt rules that are reasonably |
| 20 | | consistent with 2 CFR Part 200 for audits of grants from a |
| 21 | | State or federal pass-through entity that are not subject to |
| 22 | | the Single Audit Act because (1) the amount of federal awards |
| 23 | | expended during the entity's fiscal year is less than the |