LOCAL GOV AUDITING STANDARDS Senate SponsorsSen. Dale A. Righter House Sponsors(Rep. Anthony DeLuca) 8/16/2019SenatePublic Act . . . . . . . . . 101-0419 50 ILCS 310/1from Ch. 85, par. 70150 ILCS 310/2from Ch. 85, par. 70250 ILCS 310/4from Ch. 85, par. 70450 ILCS 310/5from Ch. 85, par. 70550 ILCS 310/6from Ch. 85, par. 70655 ILCS 5/6-31002from Ch. 34, par. 6-3100255 ILCS 5/6-31003from Ch. 34, par. 6-3100355 ILCS 5/6-31004from Ch. 34, par. 6-3100455 ILCS 5/6-31005from Ch. 34, par. 6-3100555 ILCS 5/6-31006from Ch. 34, par. 6-3100655 ILCS 5/6-31008from Ch. 34, par. 6-3100865 ILCS 5/8-8-2from Ch. 24, par. 8-8-265 ILCS 5/8-8-3from Ch. 24, par. 8-8-365 ILCS 5/8-8-3.565 ILCS 5/8-8-4from Ch. 24, par. 8-8-465 ILCS 5/8-8-5from Ch. 24, par. 8-8-565 ILCS 5/8-8-7from Ch. 24, par. 8-8-765 ILCS 5/8-8-8from Ch. 24, par. 8-8-8Amends the Governmental Account Audit Act, the Counties Code, and the Illinois Municipal Code. Removes definitions of "licensed public accountant" and "accountant". Adds a definition of "generally accepted auditing standards". Modifies the definition of "auditor" to include a substantially equivalent licensed CPA that operates out-of-state. Replaces references to licensed public accountants and accountants with references to auditors. Removes audit report requirements for fiscal years prior to 2019. Modifies audit report requirements for fiscal year 2019 and beyond. Changes various terminology throughout.Senate Committee Amendment No. 1 Makes grammatical changes to the definition of "generally accepted auditing standards". Adds the "generally accepted auditing standards" definition to the Audit Division of the Counties Code. Adds a definition of "generally accepted accounting principles" to all definition provisions. Restores audit report requirements for fiscal years prior to 2019. 2/15/2019SenateFiled with Secretary by Sen. Dale A. Righter 2/15/2019SenateFirst Reading 2/15/2019SenateReferred to Assignments 2/27/2019SenateAssigned to Local Government 2/28/2019SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Dale A. Righter 2/28/2019SenateSenate Committee Amendment No. 1 Referred to Assignments 3/5/2019SenateSenate Committee Amendment No. 1 Assignments Refers to Local Government 3/6/2019SenateSenate Committee Amendment No. 1 Adopted 3/6/2019SenateDo Pass as Amended Local Government; 009-000-000 3/6/2019SenatePlaced on Calendar Order of 2nd Reading 3/6/2019SenateSecond Reading 3/6/2019SenatePlaced on Calendar Order of 3rd Reading March 7, 2019 3/20/2019SenateThird Reading - Passed; 053-000-000 3/20/2019HouseArrived in House 3/20/2019HouseChief House Sponsor Rep. Anthony DeLuca 3/21/2019HouseFirst Reading 3/21/2019HouseReferred to Rules Committee 4/9/2019HouseAssigned to Cities & Villages Committee 4/30/2019HouseDo Pass / Short Debate Cities & Villages Committee; 013-000-000 5/2/2019HousePlaced on Calendar 2nd Reading - Short Debate 5/16/2019HouseSecond Reading - Short Debate 5/16/2019HousePlaced on Calendar Order of 3rd Reading - Short Debate 5/23/2019HouseThird Reading - Short Debate - Passed 113-000-000 5/23/2019SenatePassed Both Houses 6/21/2019SenateSent to the Governor 8/16/2019SenateGovernor Approved 8/16/2019SenateEffective Date January 1, 2020 8/16/2019SenatePublic Act . . . . . . . . . 101-0419