Bill Status of SB2836

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SB2836 - 104th General Assembly

GOV ACCOUNT AUDIT-TOWNSHIPS
Last Action
5/21/2026 - Senate: Passed Both Houses
Statutes Amended In Order of Appearance
50 ILCS 310/1from Ch. 85, par. 701
50 ILCS 310/2from Ch. 85, par. 702
50 ILCS 310/3from Ch. 85, par. 703
50 ILCS 310/6from 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
Date Chamber Action
1/13/2026 Senate Filed with Secretary by Sen. Adriane Johnson
1/13/2026 Senate First Reading
1/13/2026 Senate Referred to Assignments
2/03/2026 Senate Assigned to Local Government
2/13/2026 Senate Senate Committee Amendment No. 1 Filed with Secretary by Sen. Adriane Johnson
2/13/2026 Senate Senate Committee Amendment No. 1 Referred to Assignments
2/17/2026 Senate Senate Committee Amendment No. 1 Assignments Refers to Local Government
2/18/2026 Senate Senate Committee Amendment No. 1 Adopted
2/19/2026 Senate Do Pass as Amended Local Government; 011-000-000
2/19/2026 Senate Placed on Calendar Order of 2nd Reading February 24, 2026
2/26/2026 Senate Second Reading
2/26/2026 Senate Placed on Calendar Order of 3rd Reading March 3, 2026
3/16/2026 Senate Added as Co-Sponsor Sen. Dave Syverson
4/15/2026 Senate Senate Floor Amendment No. 2 Filed with Secretary by Sen. Adriane Johnson
4/15/2026 Senate Senate Floor Amendment No. 2 Referred to Assignments
4/16/2026 Senate Senate Floor Amendment No. 2 Be Approved for Consideration Assignments
4/16/2026 Senate Recalled to Second Reading
4/16/2026 Senate Senate Floor Amendment No. 2 Adopted; Johnson
4/16/2026 Senate Placed on Calendar Order of 3rd Reading
4/16/2026 Senate Third Reading - Passed; 057-000-000
4/16/2026 Senate Added as Co-Sponsor Sen. Napoleon Harris, III
4/17/2026 House Arrived in House
4/21/2026 House First Reading
4/21/2026 House Chief House Sponsor Rep. Bradley Fritts
4/21/2026 House Referred to Rules Committee
4/27/2026 House Assigned to Counties & Townships Committee
5/06/2026 House Added Alternate Co-Sponsor Rep. Lawrence "Larry" Walsh, Jr.
5/06/2026 House Added Alternate Co-Sponsor Rep. Ryan Spain
5/06/2026 House Added Alternate Co-Sponsor Rep. Fred Crespo
5/06/2026 House Added Alternate Co-Sponsor Rep. Travis Weaver
5/06/2026 House Added Alternate Co-Sponsor Rep. Amy Elik
5/06/2026 House Added Alternate Co-Sponsor Rep. Patrick Windhorst
5/06/2026 House Added Alternate Co-Sponsor Rep. Martha Deuter
5/06/2026 House Added Alternate Co-Sponsor Rep. Anthony DeLuca
5/07/2026 House Do Pass / Short Debate Counties & Townships Committee; 011-000-000
5/07/2026 House Placed on Calendar 2nd Reading - Short Debate
5/07/2026 House Added Alternate Chief Co-Sponsor Rep. Suzanne M. Ness
5/07/2026 House Added Alternate Chief Co-Sponsor Rep. Kevin John Olickal
5/07/2026 House Added Alternate Chief Co-Sponsor Rep. Aarón M. Ortíz
5/07/2026 House Added Alternate Chief Co-Sponsor Rep. Gregg Johnson
5/19/2026 House Second Reading - Short Debate
5/19/2026 House Placed on Calendar Order of 3rd Reading - Short Debate
5/20/2026 House Added Alternate Co-Sponsor Rep. Martin McLaughlin
5/20/2026 House Added Alternate Co-Sponsor Rep. Jason R. Bunting
5/21/2026 House Third Reading - Short Debate - Passed 111-000-000
5/21/2026 Senate Passed Both Houses
5/21/2026 House Added Alternate Co-Sponsor Rep. Matt Hanson