Bill Status of SB2836

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SB2836 - 104th General Assembly

GOV ACCOUNT AUDIT-TOWNSHIPS
Last Action
2/26/2026 - Senate: Placed on Calendar Order of 3rd Reading March 3, 2026
Senate Sponsors
Sen. Adriane Johnson and Dave Syverson
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.
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