Illinois · Senate Bill 82 · 104th General Assembly

MUNICIPALITIES-AUDITS

SB 82 Sponsored by Doris Turner In committee

  1. Introduced Jan 17, 2025
  2. In committee Jan 17, 2025
  3. Passed the Senate Next
  4. Passed the House  
  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 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…

Read the full title (208 words)

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.

Every action

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

  1. SenateFiled with Secretary by Sen. Doris Turner
  2. SenateFirst Reading
  3. CommitteeReferred to Assignments · Senate Assignments
  4. SenateAdded as Co-Sponsor Sen. Michael W. Halpin
  5. SenateAdded as Co-Sponsor Sen. Laura M. Murphy
  6. SenateAdded as Chief Co-Sponsor Sen. Chris Balkema
  7. SenateAdded as Chief Co-Sponsor Sen. Paul Faraci
  8. SenateAdded as Co-Sponsor Sen. Kimberly A. Lightford

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 5 cosponsors: 4 Democrats, 1 Republican.

All 5 cosponsors

From Illinois's official records (www.ilga.gov), checked Nov 2, 2026. Text links go to the official versions; LegiList does not copy bill text.