HB5391 - 104th General Assembly (2025-2026)

GOV REPORT ENHANCEMENT ACT
Last Action
3/25/2026 - House: Placed on Calendar 2nd Reading - Short Debate
Hearings
Executive Committee Hearing Mar 25 2026 10:00AM Capitol Building 118 and Virtual Room 2 Springfield, IL - House Committee Amendment 1
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 20/10  from Ch. 85, par. 1040
50 ILCS 305/1  from Ch. 85, par. 601
50 ILCS 310/4.5  
50 ILCS 310/10.5 new  
55 ILCS 5/6-31003  from Ch. 34, par. 6-31003
55 ILCS 5/6-31004  from Ch. 34, par. 6-31004
55 ILCS 5/6-31005  from Ch. 34, par. 6-31005
55 ILCS 5/6-31006  from Ch. 34, par. 6-31006
55 ILCS 5/6-31007 new  
55 ILCS 5/6-31008  from Ch. 34, par. 6-31008
55 ILCS 5/6-31009  from Ch. 34, par. 6-31009
55 ILCS 5/6-31010  from Ch. 34, par. 6-31010
55 ILCS 5/6-31011  from 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 5/3.1-35-115  from Ch. 24, par. 3.1-35-115
65 ILCS 5/4-5-16  from Ch. 24, par. 4-5-16
65 ILCS 5/8-8-3  from Ch. 24, par. 8-8-3
65 ILCS 5/8-8-3.5  
65 ILCS 5/8-8-4  from Ch. 24, par. 8-8-4
65 ILCS 5/8-8-5  from Ch. 24, par. 8-8-5
65 ILCS 5/8-8-7  from Ch. 24, par. 8-8-7
65 ILCS 5/8-8-8  from Ch. 24, par. 8-8-8
65 ILCS 5/8-8-10  from Ch. 24, par. 8-8-10
65 ILCS 5/8-8-10.5  
65 ILCS 5/8-12-15  from Ch. 24, par. 8-12-15
65 ILCS 5/11-10-2  from Ch. 24, par. 11-10-2
65 ILCS 5/11-65-9  from Ch. 24, par. 11-65-9
65 ILCS 5/11-74.4-5  from Ch. 24, par. 11-74.4-5
65 ILCS 5/11-74.4-8a  from Ch. 24, par. 11-74.4-8a
65 ILCS 5/11-74.6-22  
65 ILCS 5/11-94-5  from Ch. 24, par. 11-94-5
65 ILCS 5/11-117-13  from Ch. 24, par. 11-117-13
65 ILCS 5/11-119.1-4  from Ch. 24, par. 11-119.1-4
65 ILCS 5/11-119.2-4  from Ch. 24, par. 11-119.2-4
65 ILCS 5/11-122-5  from Ch. 24, par. 11-122-5
65 ILCS 5/11-123-14  from Ch. 24, par. 11-123-14
65 ILCS 5/11-130-11  from Ch. 24, par. 11-130-11
65 ILCS 5/11-139-10  from Ch. 24, par. 11-139-10
65 ILCS 5/11-141-8  from Ch. 24, par. 11-141-8
65 ILCS 95/5.5 new  
65 ILCS 95/11  from Ch. 24, par. 1611
70 ILCS 5/11  from Ch. 15 1/2, par. 68.11
70 ILCS 10/3  from Ch. 15 1/2, par. 253
70 ILCS 105/5  from 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 210/26  from Ch. 85, par. 1246
70 ILCS 405/7  from Ch. 5, par. 112
70 ILCS 410/6  from Ch. 96 1/2, par. 7106
70 ILCS 410/15.6  from Ch. 96 1/2, par. 7122
70 ILCS 605/4-32  from Ch. 42, par. 4-32
70 ILCS 605/4-50 new  
70 ILCS 705/6.1  from Ch. 127 1/2, par. 26.1
70 ILCS 705/11a  from Ch. 127 1/2, par. 31a
70 ILCS 705/11i  
70 ILCS 750/35  
70 ILCS 755/30  
70 ILCS 805/13.3  from Ch. 96 1/2, par. 6326
70 ILCS 805/13.7  
70 ILCS 805/18.5  from Ch. 96 1/2, par. 6339
70 ILCS 810/24  from Ch. 96 1/2, par. 6427
70 ILCS 810/35  from Ch. 96 1/2, par. 6438
70 ILCS 905/15  from Ch. 111 1/2, par. 15
70 ILCS 905/16 new  
70 ILCS 910/18  from Ch. 23, par. 1268
70 ILCS 1005/9.3 new  
70 ILCS 1105/20  from Ch. 85, par. 6820
70 ILCS 1205/2-29 new  
70 ILCS 1205/8-58 new  
70 ILCS 1205/9-1d  from Ch. 105, par. 9-1d
70 ILCS 1205/9.1-5  from Ch. 105, par. 9.1-5
70 ILCS 1205/9.2-5  from Ch. 105, par. 9.2-5
70 ILCS 1205/9.3-5  from Ch. 105, par. 9.3-5
70 ILCS 1505/26.10-3  from Ch. 105, par. 333.23u-3
70 ILCS 1605/45  
70 ILCS 1801/140  
70 ILCS 1805/33  from Ch. 19, par. 633
70 ILCS 1807/150  
70 ILCS 1810/22  from Ch. 19, par. 173
70 ILCS 1815/43  from Ch. 19, par. 843
70 ILCS 1816/20 new  
70 ILCS 1820/25  from Ch. 19, par. 875
70 ILCS 1825/24  from Ch. 19, par. 274
70 ILCS 1830/44  from Ch. 19, par. 544
70 ILCS 1831/140  
70 ILCS 1832/150  
70 ILCS 1837/140  
70 ILCS 1842/110  
70 ILCS 1845/25  from Ch. 19, par. 375
70 ILCS 1850/25  from Ch. 19, par. 425
70 ILCS 1860/25  from Ch. 19, par. 308
70 ILCS 1863/31  
70 ILCS 1865/25  from Ch. 19, par. 203
70 ILCS 2005/16 new  
70 ILCS 2105/24.5 new  
70 ILCS 2205/26.1  from Ch. 42, par. 272.1
70 ILCS 2205/27  from Ch. 42, par. 273
70 ILCS 2305/5.1 new  
70 ILCS 2305/11  from Ch. 42, par. 287
70 ILCS 2405/11  from Ch. 42, par. 310
70 ILCS 2405/16.12  from Ch. 42, par. 315.12
70 ILCS 2405/32 new  
70 ILCS 2605/5.12  from Ch. 42, par. 324v
70 ILCS 2605/5.13  from Ch. 42, par. 324w
70 ILCS 2605/11.3  from Ch. 42, par. 331.3
70 ILCS 2805/14  from Ch. 42, par. 425
70 ILCS 2805/26m  from Ch. 42, par. 437m
70 ILCS 2805/32n  from Ch. 42, par. 443n
70 ILCS 2805/94 new  
70 ILCS 2905/4-2  from Ch. 42, par. 504-2
70 ILCS 2905/5-6 new  
70 ILCS 3010/8  from Ch. 42, par. 319.8
70 ILCS 3010/23 new  
70 ILCS 3020/25 new  
70 ILCS 3105/10  from 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 3605/35  from Ch. 111 2/3, par. 335
70 ILCS 3610/7  from Ch. 111 2/3, par. 357
70 ILCS 3615/4.05  from Ch. 111 2/3, par. 704.05
70 ILCS 3615/4.17 new  
70 ILCS 3705/14  from 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 5/4-10  from Ch. 81, par. 4-10
75 ILCS 10/10  from Ch. 81, par. 120
75 ILCS 16/30-45  
75 ILCS 16/30-65  
75 ILCS 50/3 new  
110 ILCS 805/3-22.1  from Ch. 122, par. 103-22.1
110 ILCS 805/3-22.2  from Ch. 122, par. 103-22.2
110 ILCS 805/7-24  from Ch. 122, par. 107-24
310 ILCS 10/8.10  from 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.

House Committee Amendment No. 1
Adds reference to:
5 ILCS 220/3.1  from Ch. 127, par. 743.1
50 ILCS 310/7.5 new  
705 ILCS 105/27.8  
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes. Provides that The independent CPA firm retained by the responsible officials of Category 2 local governments shall complete all of the AUPs and electronically submit an agreed upon procedures report to the responsible officials and management of the Category 2 local government for review. Requires the Comptroller to develop, maintain, and publish the guidelines for circuit clerks, with the advice of the Local Government Advisory Board, the Administrative Office of the Illinois Courts, a Statewide organization representing circuit clerks, and a Statewide CPA organization. Makes changes to provisions concerning waivers the Comptroller may grant to governmental units. Defines terms. Further amends the Intergovernmental Cooperation Act. Provides that, for fiscal years beginning before January 1, 2028, the operations and fiscal activities of each municipal joint action water agency shall be subject to the Governmental Account Audit Act. Provides that, for fiscal years beginning after December 31, 2027, the operations and fiscal activities of each municipal joint action water agency shall be subject to the Government Reporting Enhancement and Transparency Act. Further amends the Governmental Account Audit Act. Provides that, on or after March 15, 2027, if a governmental unit fails to comply with the requirements of the Act or any other State law mandating the governmental unit to undergo an audit and is more than 63 days late in meeting its reporting obligations, after considering any extensions granted by the Comptroller, the Comptroller shall review the governmental unit's actions. Makes other and conforming changes. Effective immediately.
Actions
DateChamberAction
2/06/2026HouseFiled with the Clerk by Rep. Natalie A. Manley
2/10/2026HouseFirst Reading
2/10/2026HouseReferred to Rules Committee
3/04/2026HouseAssigned to Executive Committee
3/06/2026HouseAdded Co-Sponsor Rep. Margaret Croke
3/13/2026HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Natalie A. Manley
3/13/2026HouseHouse Committee Amendment No. 1 Referred to Rules Committee
3/18/2026HouseHouse Committee Amendment No. 1 Rules Refers to Executive Committee
3/19/2026HouseAdded Co-Sponsor Rep. Anthony DeLuca
3/25/2026HouseHouse Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote
3/25/2026HouseDo Pass as Amended / Short Debate Executive Committee; 012-000-000
3/25/2026HousePlaced on Calendar 2nd Reading - Short Debate