GOVT ACCOUNT AUDIT THRESHOLD

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3610

Introduced 2/5/2026, by Sen. Chris Balkema

SYNOPSIS AS INTRODUCED:

50 ILCS 310/1

from Ch. 85, par. 701
50 ILCS 310/3

from Ch. 85, par. 703
50 ILCS 310/6

from Ch. 85, par. 706

Amends the Governmental Account Audit Act. Provides that, beginning
in fiscal year 2027, any governmental unit receiving revenue of less than
$1,500,000 (rather than $850,000) in the immediately preceding fiscal year
shall, in lieu of causing an annual audit of the accounts of the unit to be
made, either (i) cause an audit of the accounts of the unit to be made once
every 4 years and file with the Comptroller an annual financial report
containing information required by the Comptroller or (ii) file with the
Comptroller an annual financial report containing information required by
the Comptroller, a copy of which has been provided to each member of that
governmental unit's board of elected officials, presented either in person
or by a live phone or web connection during a public meeting, and approved
by a 3/5 majority vote. Provides that, beginning in fiscal year 2028,
governmental units receiving revenue of $1,500,000 or more (rather than
$850,000) in the immediately preceding fiscal year shall, in addition to
complying with the requirements for audits and audit reports, file with
the Comptroller the financial report and immediately make one copy of the
audit report and one copy of the financial report a part of its public
record as required by the Act. Makes conforming changes. Effective
immediately.
LRB104 20648 RTM 34145 b

A BILL FOR

SB3610
LRB104 20648 RTM 34145 b
1

AN ACT concerning local government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Governmental Account Audit Act is amended
5
by changing Sections 1, 3, and 6 as follows:

6

(50 ILCS 310/1)

(from Ch. 85, par. 701)
7

Sec. 1.
Definitions.
As used in this Act, unless the
8
context otherwise indicates:
9

"Governmental unit" or "unit" includes all municipal
10
corporations in and political subdivisions of this State that
11
appropriate more than $5,000 for a fiscal year, with the
12
amount to increase or decrease by the amount of the Consumer
13
Price Index (CPI) as reported on January 1 of each year, except
14
the following:
15

(1) School districts.
16

(2) Cities, villages, and incorporated towns subject
17

to the Municipal Auditing Law, as contained in the
18

Illinois Municipal Code, and cities that file a report
19

with the Comptroller under Section 3.1-35-115 of the
20

Illinois Municipal Code.
21

(3) Counties with a population of 1,000,000 or more.
22

(4) Counties subject to the County Auditing Law.
23

(5) Any other municipal corporations in or political

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LRB104 20648 RTM 34145 b
1

subdivisions of this State, the accounts of which are
2

required by law to be audited by or under the direction of
3

the Auditor General.
4

(6) (Blank).
5

(7) A drainage district, established under the
6

Illinois Drainage Code (70 ILCS 605), that did not receive
7

or expend any moneys during the immediately preceding
8

fiscal year or obtains approval for assessments and
9

expenditures through the circuit court.
10

(8) Public housing authorities that submit financial
11

reports to the U.S. Department of Housing and Urban
12

Development.
13

"Governing body" means the board or other body or officers
14
having authority to levy taxes, make appropriations, authorize
15
the expenditure of public funds or approve claims for any
16
governmental unit.
17

"Comptroller" means the Comptroller of the State of
18
Illinois.
19

"Consumer Price Index" means the Consumer Price Index for
20
All Urban Consumers for all items published by the United
21
States Department of Labor.
22

"Audit report" means the written report of the auditor and
23
all appended statements and schedules relating to that report,
24
presenting or recording the findings of an examination or
25
audit of the financial transactions, affairs, or conditions of
26
a governmental unit.

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"Auditor" means a licensed certified public accountant, as
2
that term is defined in Section 0.03 of the Illinois Public
3
Accounting Act, or the substantial equivalent of a licensed
4
CPA, as provided under Section 5.2 of the Illinois Public
5
Accounting Act, who performs an audit of governmental unit
6
financial statements and records and expresses an assurance or
7
disclaims an opinion on the audited financial statements.
8

"Report" includes both audit reports and reports filed
9
instead of an audit report by a governmental unit receiving
10
revenue of less than
$1,500,000

$850,000
during any fiscal
11
year to which the reports relate.
12

"Generally accepted accounting principles" means
13
accounting principles generally accepted in the United States.
14

"Generally accepted auditing standards" means auditing
15
standards generally accepted in the United States.
16
(Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20
.)

17

(50 ILCS 310/3)

(from Ch. 85, par. 703)
18

Sec. 3.
Beginning in fiscal year 2027, any

Any

19
governmental unit receiving revenue of less than
$1,500,000 in
20
the immediately preceding

$850,000 for any
fiscal year shall,
21
in lieu of complying with the requirements of Section 2 for
22
audits and audit reports
, beginning with fiscal year 2016,

23
either: (i) cause an audit of the accounts of the unit to be
24
made once every 4 years and file with the Comptroller an annual
25
financial report containing information required by the

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LRB104 20648 RTM 34145 b
1
Comptroller, or (ii) file with the Comptroller an annual
2
financial report containing information required by the
3
Comptroller, a copy of which has been provided to each member
4
of that governmental unit's board of elected officials,
5
presented either in person or by a live phone or web connection
6
during a public meeting, and approved by a 3/5 majority vote.
7
In addition, a governmental unit receiving revenue of less
8
than
$1,500,000

$850,000
may file with the Comptroller any
9
audit reports which may have been prepared under any other
10
law.
Beginning in fiscal year 2028, any

Any
governmental unit
11
receiving revenue of
$1,500,000

$850,000
or more
in the
12
immediately preceding

for any
fiscal year shall, in addition
13
to complying with the requirements of Section 2 for audits and
14
audit reports, file with the Comptroller the financial report
15
required by this Section. Such financial reports shall be on
16
forms so designed by the Comptroller as not to require
17
professional accounting services for its preparation. All
18
reports to be filed with the Comptroller under this Section
19
must be submitted electronically and the Comptroller must post
20
the reports on the Internet no later than 45 days after they
21
are received. If the governmental unit provides the
22
Comptroller's Office with sufficient evidence that the report
23
cannot be filed electronically, the Comptroller may waive this
24
requirement. The Comptroller must also post a list of
25
governmental units that are not in compliance with the
26
reporting requirements set forth in this Section.

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1

Any financial report under this Section shall include the
2
name of the purchasing agent who oversees all competitively
3
bid contracts. If there is no purchasing agent, the name of the
4
person responsible for oversight of all competitively bid
5
contracts shall be listed.
6
(Source: P.A. 97-890, eff. 8-2-12; 97-1142, eff. 12-28-12;
7
98-1019, eff. 7-1-15
.)

8

(50 ILCS 310/6)

(from Ch. 85, par. 706)
9

Sec. 6.
When the audit is completed the auditor making
10
such audit shall make and sign at least 3 copies of the report
11
of the audit and immediately file them with the governmental
12
unit audited.
Beginning in fiscal year 2028, governmental

13
Governmental
units receiving revenue of
$1,500,000

$850,000
or
14
more
in the immediately preceding

for any
fiscal year shall
15
immediately make one copy of the audit report and one copy of
16
the financial report required by Section 3 of this Act a part
17
of its public record. Governmental units receiving revenue of
18
less than
$1,500,000

$850,000
shall immediately make one copy
19
of the audit report, or one copy of the report authorized by
20
Section 3 of this Act to be filed instead of the audit report,
21
a part of its public record. These copies shall be open to
22
public inspection. In addition, the governmental unit shall
23
file one copy of the report with the Comptroller and with the
24
county clerk of the county in which the principal office of the
25
governmental unit is located. A governmental unit may, in

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LRB104 20648 RTM 34145 b
1
filing its audit report with the Comptroller, transmit with
2
such report any comment or explanation that it wishes to make
3
concerning the report.
4
(Source: P.A. 101-419, eff. 1-1-20
.)

5

Section 99.
Effective date.
This Act takes effect upon
6
becoming law.

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