The legislature's own summary of the bill, or its official long title.
Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2028 and after, including: (1) modifying the definitions of "audit report" and "report", and adds a definition for "annual financial report"; (2) requiring the governing body of each governmental unit to conduct an audit every 2 years (rather than annually) of the…
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Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2028 and after, including: (1) modifying the definitions of "audit report" and "report", and adds a definition for "annual financial report"; (2) requiring the governing body of each governmental unit to conduct an audit every 2 years (rather than annually) of the accounts of the unit to be made by an auditor or auditors, and modifying the requirements of the audits; (3) allowing an exception for a governmental unit receiving revenue of less than $1,400,000 for any fiscal year, with the amount to increase or decrease by a percentage equal to the Consumer Price Index-U as reported on January 1 of each year, to provide a 4-year audit report and annual financial report or annual financial report under specified requirements (rather than a governmental unit receiving revenue of less than $850,000 for any fiscal year providing a 4-year audit report and annual financial report or annual financial report under specified requirements); and (4) modifying the requirements for signing, copying, and filing completed reports. Amends the Township Code to make conforming changes. Effective immediately.
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51 steps, oldest first, as the legislature records them.
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SenateFiled with Secretary by Sen. Adriane Johnson
SenateFirst Reading
CommitteeReferred to Assignments · Senate Assignments
CommitteeAssigned to Local Government · Senate Local Government
SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Adriane Johnson
CommitteeSenate Committee Amendment No. 1 Referred to Assignments · Senate Assignments
CommitteeSenate Committee Amendment No. 1 Assignments Refers to Local Government · Senate Local Government
SenateSenate Committee Amendment No. 1 Adopted
CommitteeDo Pass as Amended Local Government; 011-000-000 · Senate Local Government
SenatePlaced on Calendar Order of 2nd Reading February 24, 2026
SenateSecond Reading
SenatePlaced on Calendar Order of 3rd Reading March 3, 2026
SenateAdded as Co-Sponsor Sen. Dave Syverson
SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Adriane Johnson
CommitteeSenate Floor Amendment No. 2 Referred to Assignments · Senate Assignments
CommitteeSenate Floor Amendment No. 2 Be Approved for Consideration Assignments · Senate Assignments
SenateRecalled to Second Reading
SenateSenate Floor Amendment No. 2 Adopted; Johnson
SenatePlaced on Calendar Order of 3rd Reading
SenateThird Reading - Passed; 057-000-000
SenateAdded as Co-Sponsor Sen. Napoleon Harris III
HouseArrived in House
HouseFirst Reading
HouseChief House Sponsor Rep. Bradley Fritts
CommitteeReferred to Rules Committee · House Rules
CommitteeAssigned to Counties & Townships Committee · House Counties & Townships
HouseAdded Alternate Co-Sponsor Rep. Lawrence "Larry" Walsh, Jr.