HB1082 - 104th General Assembly (2025-2026)
MUNICIPALITIES-AUDITS
Last Action
08/15/2025 - House: Public Act . . . . . . . . . 104-0167
House Sponsors
Rep. Gregg Johnson, Nicolle Grasse, Martha Deuter, Bradley Fritts, Kevin Schmidt, Regan Deering, Dave Severin, David Friess, Jackie Haas, Patrick Windhorst, Steven Reick, Dan Swanson, Wayne A. Rosenthal, Charles Meier and Diane Blair-Sherlock
Senate Sponsors
(Sen. Sally J. Turner, Andrew S. Chesney and Chris Balkema)
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Illinois Municipal Auditing Law of the Illinois Municipal Code. Provides that certain provisions concerning audit requirements shall become inoperable in fiscal year 2026. Provides that, beginning in Fiscal Year 2026, if a municipality has a population of 1,000 or more, then the municipality shall file annually with the Comptroller an audit report and annual financial report. Provides that, beginning in Fiscal Year 2026, a municipality with a population of less than 1,000 shall file annually with the Comptroller an annual financial report. Provides that, beginning in Fiscal Year 2026, a municipality with a population of less than 1,000 that owns or operates public utilities or has bonded debt shall file an audit report once every 4 years unless the latest audit report filed with the Comptroller contains an adverse opinion or disclaimer of opinion. Provides that, if the audit report contains an adverse opinion or disclaimer of opinion, then the municipality shall file an audit report annually until the audit report shows no adverse opinion or disclaimer of opinion. Provides that, beginning in Fiscal Year 2026, municipalities shall submit completed audit reports and annual financial reports within 180 days after the close of such fiscal year, unless an extension is granted by the Comptroller in writing.
House Floor Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes. Provides that the changes to audit reports in the introduced bill begin in Fiscal Year 2027 (rather than Fiscal Year 2026 in the introduced bill).
Actions
| Date | Chamber | Action |
|---|---|---|
| 01/02/2025 | House | Prefiled with Clerk by Rep. Gregg Johnson |
| 01/09/2025 | House | First Reading |
| 01/09/2025 | House | Referred to Rules Committee |
| 02/04/2025 | House | Assigned to Cities & Villages Committee |
| 02/18/2025 | House | Do Pass / Short Debate Cities & Villages Committee; 010-000-000 |
| 02/19/2025 | House | Placed on Calendar 2nd Reading - Short Debate |
| 03/03/2025 | House | House Floor Amendment No. 1 Filed with Clerk by Rep. Gregg Johnson |
| 03/03/2025 | House | House Floor Amendment No. 1 Referred to Rules Committee |
| 03/04/2025 | House | House Floor Amendment No. 1 Rules Refers to Cities & Villages Committee |
| 03/11/2025 | House | House Floor Amendment No. 1 Recommends Be Adopted Cities & Villages Committee; 010-000-000 |
| 03/18/2025 | House | Second Reading - Short Debate |
| 03/18/2025 | House | Held on Calendar Order of Second Reading - Short Debate |
| 03/20/2025 | House | House Floor Amendment No. 1 Adopted |
| 03/20/2025 | House | Placed on Calendar Order of 3rd Reading - Short Debate |
| 04/07/2025 | House | Third Reading - Short Debate - Passed 107-000-000 |
| 04/07/2025 | House | Added Co-Sponsor Rep. Nicolle Grasse |
| 04/07/2025 | House | Added Co-Sponsor Rep. Martha Deuter |
| 04/07/2025 | House | Added Co-Sponsor Rep. Bradley Fritts |
| 04/07/2025 | House | Added Co-Sponsor Rep. Kevin Schmidt |
| 04/07/2025 | House | Added Co-Sponsor Rep. Regan Deering |
| 04/07/2025 | House | Added Co-Sponsor Rep. Dave Severin |
| 04/07/2025 | House | Added Co-Sponsor Rep. David Friess |
| 04/07/2025 | House | Added Co-Sponsor Rep. Jackie Haas |
| 04/07/2025 | House | Added Co-Sponsor Rep. Patrick Windhorst |
| 04/07/2025 | House | Added Co-Sponsor Rep. Steven Reick |
| 04/07/2025 | House | Added Co-Sponsor Rep. Dan Swanson |
| 04/07/2025 | House | Added Co-Sponsor Rep. Wayne A. Rosenthal |
| 04/07/2025 | House | Added Co-Sponsor Rep. Charles Meier |
| 04/08/2025 | Senate | Arrive in Senate |
| 04/08/2025 | Senate | Placed on Calendar Order of First Reading |
| 04/08/2025 | Senate | Chief Senate Sponsor Sen. Doris Turner |
| 04/08/2025 | Senate | First Reading |
| 04/08/2025 | Senate | Referred to Assignments |
| 04/10/2025 | House | Added Co-Sponsor Rep. Diane Blair-Sherlock |
| 05/07/2025 | Senate | Alternate Chief Sponsor Changed to Sen. Sally J. Turner |
| 05/13/2025 | Senate | Rule 2-10 Committee Deadline Established As May 23, 2025 |
| 05/13/2025 | Senate | Assigned to Local Government |
| 05/21/2025 | Senate | Do Pass Local Government; 007-000-000 |
| 05/21/2025 | Senate | Placed on Calendar Order of 2nd Reading May 22, 2025 |
| 05/22/2025 | Senate | Second Reading |
| 05/22/2025 | Senate | Placed on Calendar Order of 3rd Reading May 23, 2025 |
| 05/23/2025 | Senate | Rule 2-10 Third Reading/Passage Deadline Established As June 1, 2025 |
| 05/29/2025 | Senate | Third Reading - Passed; 056-000-000 |
| 05/29/2025 | House | Passed Both Houses |
| 05/29/2025 | Senate | Added as Alternate Co-Sponsor Sen. Andrew S. Chesney |
| 05/30/2025 | Senate | Added as Alternate Co-Sponsor Sen. Chris Balkema |
| 06/24/2025 | House | Sent to the Governor |
| 08/15/2025 | House | Governor Approved |
| 08/15/2025 | House | Effective Date January 1, 2026 |
| 08/15/2025 | House | Public Act . . . . . . . . . 104-0167 |