Bill Status of HB5391

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HB5391 - 104th General Assembly

GOV REPORT ENHANCEMENT ACT
Last Action
3/04/2026 - House: Assigned to Executive Committee
House Sponsors
Rep. Natalie A. Manley
Statutes Amended In Order of Appearance
New Act
5 ILCS 220/10 new
15 ILCS 405/23.7
35 ILCS 200/2-23 new
35 ILCS 200/30-30 rep.
35 ILCS 200/30-31 rep.
50 ILCS 20/10from Ch. 85, par. 1040
50 ILCS 305/1from Ch. 85, par. 601
50 ILCS 310/4.5
50 ILCS 310/10.5 new
55 ILCS 5/6-31003from Ch. 34, par. 6-31003
55 ILCS 5/6-31004from Ch. 34, par. 6-31004
55 ILCS 5/6-31005from Ch. 34, par. 6-31005
55 ILCS 5/6-31006from Ch. 34, par. 6-31006
55 ILCS 5/6-31007 new
55 ILCS 5/6-31008from Ch. 34, par. 6-31008
55 ILCS 5/6-31009from Ch. 34, par. 6-31009
55 ILCS 5/6-31010from Ch. 34, par. 6-31010
55 ILCS 5/6-31011from Ch. 34, par. 6-31011
55 ILCS 5/6-31012
55 ILCS 5/6-31013
60 ILCS 1/80-20
60 ILCS 1/80-65
60 ILCS 1/205-90
65 ILCS 5/3.1-35-115from Ch. 24, par. 3.1-35-115
65 ILCS 5/4-5-16from Ch. 24, par. 4-5-16
65 ILCS 5/8-8-3from Ch. 24, par. 8-8-3
65 ILCS 5/8-8-3.5
65 ILCS 5/8-8-4from Ch. 24, par. 8-8-4
65 ILCS 5/8-8-5from Ch. 24, par. 8-8-5
65 ILCS 5/8-8-7from Ch. 24, par. 8-8-7
65 ILCS 5/8-8-8from Ch. 24, par. 8-8-8
65 ILCS 5/8-8-10from Ch. 24, par. 8-8-10
65 ILCS 5/8-8-10.5
65 ILCS 5/8-12-15from Ch. 24, par. 8-12-15
65 ILCS 5/11-10-2from Ch. 24, par. 11-10-2
65 ILCS 5/11-65-9from Ch. 24, par. 11-65-9
65 ILCS 5/11-74.4-5from Ch. 24, par. 11-74.4-5
65 ILCS 5/11-74.4-8afrom Ch. 24, par. 11-74.4-8a
65 ILCS 5/11-74.6-22
65 ILCS 5/11-94-5from Ch. 24, par. 11-94-5
65 ILCS 5/11-117-13from Ch. 24, par. 11-117-13
65 ILCS 5/11-119.1-4from Ch. 24, par. 11-119.1-4
65 ILCS 5/11-119.2-4from Ch. 24, par. 11-119.2-4
65 ILCS 5/11-122-5from Ch. 24, par. 11-122-5
65 ILCS 5/11-123-14from Ch. 24, par. 11-123-14
65 ILCS 5/11-130-11from Ch. 24, par. 11-130-11
65 ILCS 5/11-139-10from Ch. 24, par. 11-139-10
65 ILCS 5/11-141-8from Ch. 24, par. 11-141-8
65 ILCS 95/5.5 new
65 ILCS 95/11from Ch. 24, par. 1611
70 ILCS 5/11from Ch. 15 1/2, par. 68.11
70 ILCS 10/3from Ch. 15 1/2, par. 253
70 ILCS 105/5from Ch. 21, par. 64.24e
70 ILCS 200/2-135
70 ILCS 200/15-40
70 ILCS 200/20-70
70 ILCS 200/30-35
70 ILCS 200/50-35
70 ILCS 200/55-60
70 ILCS 200/100-55
70 ILCS 200/110-35
70 ILCS 200/125-50
70 ILCS 200/155-65
70 ILCS 200/175-30
70 ILCS 200/185-55
70 ILCS 200/190-55
70 ILCS 200/195-35
70 ILCS 200/200-65
70 ILCS 200/205-105
70 ILCS 200/250-40
70 ILCS 200/255-130
70 ILCS 200/280-90
70 ILCS 200/15-35 rep.
70 ILCS 200/20-65 rep.
70 ILCS 200/30-30 rep.
70 ILCS 200/50-30 rep.
70 ILCS 200/55-55 rep.
70 ILCS 200/100-50 rep.
70 ILCS 200/110-30 rep.
70 ILCS 200/125-45 rep.
70 ILCS 200/155-60 rep.
70 ILCS 200/175-25 rep.
70 ILCS 200/185-50 rep.
70 ILCS 200/190-50 rep.
70 ILCS 200/195-30 rep.
70 ILCS 200/200-60 rep.
70 ILCS 200/205-85 rep.
70 ILCS 200/250-35 rep.
70 ILCS 200/255-110 rep.
70 ILCS 200/280-85 rep.
70 ILCS 210/26from Ch. 85, par. 1246
70 ILCS 405/7from Ch. 5, par. 112
70 ILCS 410/6from Ch. 96 1/2, par. 7106
70 ILCS 410/15.6from Ch. 96 1/2, par. 7122
70 ILCS 605/4-32from Ch. 42, par. 4-32
70 ILCS 605/4-50 new
70 ILCS 705/6.1from Ch. 127 1/2, par. 26.1
70 ILCS 705/11afrom Ch. 127 1/2, par. 31a
70 ILCS 705/11i
70 ILCS 750/35
70 ILCS 755/30
70 ILCS 805/13.3from Ch. 96 1/2, par. 6326
70 ILCS 805/13.7
70 ILCS 805/18.5from Ch. 96 1/2, par. 6339
70 ILCS 810/24from Ch. 96 1/2, par. 6427
70 ILCS 810/35from Ch. 96 1/2, par. 6438
70 ILCS 905/15from Ch. 111 1/2, par. 15
70 ILCS 905/16 new
70 ILCS 910/18from Ch. 23, par. 1268
70 ILCS 1005/9.3 new
70 ILCS 1105/20from Ch. 85, par. 6820
70 ILCS 1205/2-29 new
70 ILCS 1205/8-58 new
70 ILCS 1205/9-1dfrom Ch. 105, par. 9-1d
70 ILCS 1205/9.1-5from Ch. 105, par. 9.1-5
70 ILCS 1205/9.2-5from Ch. 105, par. 9.2-5
70 ILCS 1205/9.3-5from Ch. 105, par. 9.3-5
70 ILCS 1505/26.10-3from Ch. 105, par. 333.23u-3
70 ILCS 1605/45
70 ILCS 1801/140
70 ILCS 1805/33from Ch. 19, par. 633
70 ILCS 1807/150
70 ILCS 1810/22from Ch. 19, par. 173
70 ILCS 1815/43from Ch. 19, par. 843
70 ILCS 1816/20 new
70 ILCS 1820/25from Ch. 19, par. 875
70 ILCS 1825/24from Ch. 19, par. 274
70 ILCS 1830/44from Ch. 19, par. 544
70 ILCS 1831/140
70 ILCS 1832/150
70 ILCS 1837/140
70 ILCS 1842/110
70 ILCS 1845/25from Ch. 19, par. 375
70 ILCS 1850/25from Ch. 19, par. 425
70 ILCS 1860/25from Ch. 19, par. 308
70 ILCS 1863/31
70 ILCS 1865/25from Ch. 19, par. 203
70 ILCS 2005/16 new
70 ILCS 2105/24.5 new
70 ILCS 2205/26.1from Ch. 42, par. 272.1
70 ILCS 2205/27from Ch. 42, par. 273
70 ILCS 2305/5.1 new
70 ILCS 2305/11from Ch. 42, par. 287
70 ILCS 2405/11from Ch. 42, par. 310
70 ILCS 2405/16.12from Ch. 42, par. 315.12
70 ILCS 2405/32 new
70 ILCS 2605/5.12from Ch. 42, par. 324v
70 ILCS 2605/5.13from Ch. 42, par. 324w
70 ILCS 2605/11.3from Ch. 42, par. 331.3
70 ILCS 2805/14from Ch. 42, par. 425
70 ILCS 2805/26mfrom Ch. 42, par. 437m
70 ILCS 2805/32nfrom Ch. 42, par. 443n
70 ILCS 2805/94 new
70 ILCS 2905/4-2from Ch. 42, par. 504-2
70 ILCS 2905/5-6 new
70 ILCS 3010/8from Ch. 42, par. 319.8
70 ILCS 3010/23 new
70 ILCS 3020/25 new
70 ILCS 3105/10from Ch. 85, par. 1660
70 ILCS 3105/26 new
70 ILCS 3105/30 new
70 ILCS 3305/5.2 new
70 ILCS 3405/30 new
70 ILCS 3605/35from Ch. 111 2/3, par. 335
70 ILCS 3610/7from Ch. 111 2/3, par. 357
70 ILCS 3615/4.05from Ch. 111 2/3, par. 704.05
70 ILCS 3615/4.17 new
70 ILCS 3705/14from Ch. 111 2/3, par. 201
70 ILCS 3710/14 new
70 ILCS 3715/6d new
70 ILCS 3720/0.001b
70 ILCS 3720/6 new
75 ILCS 5/4-10from Ch. 81, par. 4-10
75 ILCS 10/10from Ch. 81, par. 120
75 ILCS 16/30-45
75 ILCS 16/30-65
75 ILCS 50/3 new
110 ILCS 805/3-22.1from Ch. 122, par. 103-22.1
110 ILCS 805/3-22.2from Ch. 122, par. 103-22.2
110 ILCS 805/7-24from Ch. 122, par. 107-24
310 ILCS 10/8.10from Ch. 67 1/2, par. 8.10
605 ILCS 5/6-145 new
Synopsis As Introduced
Creates the Government Reporting Enhancement and Transparency Act. Provides that, beginning fiscal year 2028, the annual cash receipts from all external sources of a local government shall determine if the local government is a Category 1 government, Category 2 government, Category 3 government, or Category 4 government. Provides that, each fiscal year, the responsible officials of a Category 1 local government shall appoint an auditing committee composed of 3 independent electors to inspect the local government's records using the template for that fiscal year published by the Comptroller. Provides that, each fiscal year, the responsible officials of a Category 2 local government shall enter into agreed upon procedures with an independent CPA. Requires the agreed upon procedures to align with the minimum agreed upon procedures published by the Comptroller. Provides that the responsible officials of a Category 3 local government shall oversee management's preparation of the local government's draft financial statements following the cash basis of accounting. Provides that the responsible officials of a Category 4 local government shall oversee management's preparation of the local government's draft financial statements following GAAP. Provides that, upon completion of the Category 3 local government's or Category 4 local government's draft financial statements, management shall furnish the draft financial statements to the local government's independent CPA firm for audit. Limits home rule powers. Makes other and conforming changes to various Acts. Effective immediately.
Actions
Date Chamber Action
2/06/2026 House Filed with the Clerk by Rep. Natalie A. Manley
2/10/2026 House First Reading
2/10/2026 House Referred to Rules Committee
3/04/2026 House Assigned to Executive Committee