Illinois · House Bill 4545 · 104th General Assembly

GOVT ACCOUNT AUDIT THRESHOLD

  1. Introduced Jan 22, 2026
  2. In committee Jan 30, 2026
  3. Passed the House Next
  4. Passed the Senate  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

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…

Read the full title (214 words)

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 2027, 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.

Every action

12 steps, oldest first, as the legislature records them.

  1. HouseFiled with the Clerk by Rep. Diane Blair-Sherlock
  2. HouseFirst Reading
  3. CommitteeReferred to Rules Committee · House Rules
  4. HouseAdded Co-Sponsor Rep. Anthony DeLuca
  5. CommitteeAssigned to Executive Committee · House Executive
  6. HouseAdded Co-Sponsor Rep. Michelle Mussman
  7. HouseAdded Co-Sponsor Rep. Michael J. Coffey, Jr.
  8. CommitteeDo Pass / Short Debate Executive Committee; 012-000-000 · House Executive
  9. HousePlaced on Calendar 2nd Reading - Short Debate
  10. HouseSecond Reading - Short Debate
  11. HouseHeld on Calendar Order of Second Reading - Short Debate
  12. CommitteeRule 19(a) / Re-referred to Rules Committee · House Rules

Roll calls

1 recorded vote: 0 on the floor, 1 in committee. Each shows how every member voted.

Committee votes

Sponsors

The member who introduced it, joined by 3 cosponsors: 2 Democrats, 1 Republican.

All 3 cosponsors

From Illinois's official records (www.ilga.gov), checked Nov 13, 2026. Text links go to the official versions; LegiList does not copy bill text.