Illinois General Assembly - Bill Status for HB1082
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 Bill Status of HB1082  104th General Assembly

Short Description:  MUNICIPALITIES-AUDITS

House Sponsors
Rep. Gregg Johnson, Nicolle Grasse, Martha Deuter, Bradley Fritts, Kevin Schmidt, Regan Deering, Dave Severin, David Friess, Jackie Haas, Patrick Windhorst, Steven Reick, Dan Swanson, Wayne A. Rosenthal, Charles Meier and Diane Blair-Sherlock

Senate Sponsors
(Sen. Doris Turner)

Last Action
DateChamber Action
  4/8/2025SenateReferred to Assignments

Statutes Amended In Order of Appearance
65 ILCS 5/8-8-2from Ch. 24, par. 8-8-2
65 ILCS 5/8-8-3from Ch. 24, par. 8-8-3


Synopsis As Introduced
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.

House Floor Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes. Provides that the changes to audit reports in the introduced bill begin in Fiscal Year 2027 (rather than Fiscal Year 2026 in the introduced bill).

Actions 
DateChamber Action
  1/2/2025HousePrefiled with Clerk by Rep. Gregg Johnson
  1/9/2025HouseFirst Reading
  1/9/2025HouseReferred to Rules Committee
  2/4/2025HouseAssigned to Cities & Villages Committee
  2/18/2025HouseDo Pass / Short Debate Cities & Villages Committee; 010-000-000
  2/19/2025HousePlaced on Calendar 2nd Reading - Short Debate
  3/3/2025HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Gregg Johnson
  3/3/2025HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  3/4/2025HouseHouse Floor Amendment No. 1 Rules Refers to Cities & Villages Committee
  3/11/2025HouseHouse Floor Amendment No. 1 Recommends Be Adopted Cities & Villages Committee; 010-000-000
  3/18/2025HouseSecond Reading - Short Debate
  3/18/2025HouseHeld on Calendar Order of Second Reading - Short Debate
  3/20/2025HouseHouse Floor Amendment No. 1 Adopted
  3/20/2025HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/7/2025HouseThird Reading - Short Debate - Passed 107-000-000
  4/7/2025HouseAdded Co-Sponsor Rep. Nicolle Grasse
  4/7/2025HouseAdded Co-Sponsor Rep. Martha Deuter
  4/7/2025HouseAdded Co-Sponsor Rep. Bradley Fritts
  4/7/2025HouseAdded Co-Sponsor Rep. Kevin Schmidt
  4/7/2025HouseAdded Co-Sponsor Rep. Regan Deering
  4/7/2025HouseAdded Co-Sponsor Rep. Dave Severin
  4/7/2025HouseAdded Co-Sponsor Rep. David Friess
  4/7/2025HouseAdded Co-Sponsor Rep. Jackie Haas
  4/7/2025HouseAdded Co-Sponsor Rep. Patrick Windhorst
  4/7/2025HouseAdded Co-Sponsor Rep. Steven Reick
  4/7/2025HouseAdded Co-Sponsor Rep. Dan Swanson
  4/7/2025HouseAdded Co-Sponsor Rep. Wayne A. Rosenthal
  4/7/2025HouseAdded Co-Sponsor Rep. Charles Meier
  4/8/2025SenateArrive in Senate
  4/8/2025SenatePlaced on Calendar Order of First Reading
  4/8/2025SenateChief Senate Sponsor Sen. Doris Turner
  4/8/2025SenateFirst Reading
  4/8/2025SenateReferred to Assignments
  4/10/2025HouseAdded Co-Sponsor Rep. Diane Blair-Sherlock

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