SB2836 - 104th General Assembly (2025-2026)

GOV ACCOUNT AUDIT-TOWNSHIPS
Last Action
2/26/2026 - Senate: Placed on Calendar Order of 3rd Reading March 3, 2026
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.
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