Illinois HB 1082: MUNICIPALITIES-AUDITS

Status: Public Act . . . . . . . . . 104-0167 (as of 2025-08-15)

State: Illinois · Session: 104th · Bill: HB 1082

Sponsors: Gregg Johnson, Sally J. Turner, Andrew S. Chesney, Bradley Fritts, Charles Meier, Chris Balkema, Dan Swanson, Dave Severin, David Friess, Diane Blair-Sherlock, Jackie Haas, Kevin Schmidt, Martha Deuter, Nicolle Grasse, Patrick Windhorst, Regan Deering, Steven Reick, Wayne A. Rosenthal

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HB1082 EnrolledLRB104 03023 RTM 13041 b

1 AN ACT concerning local government.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Illinois Municipal Code is amended by 

5changing Sections 8-8-2 and 8-8-3 as follows:

6 (65 ILCS 5/8-8-2) (from Ch. 24, par. 8-8-2)

7 Sec. 8-8-2. The following terms shall, unless the context 

8otherwise indicates, have the following meanings:

9 (1) "Municipality" or "municipalities" means all cities, 

10villages and incorporated towns having a population of less 

11than 500,000 as determined by the last preceding Federal 

12census.

13 (2) "Corporate authorities" means a city council, village 

14board of trustees, library board, police and firemen's pension 

15board, or any other body or officers having authority to levy 

16taxes, make appropriations, or approve claims for any 

17municipality.

18 (3) "Comptroller" means the Comptroller of the State of 

19Illinois.

20 (4) (Blank).

21 (5) "Audit report" means, until Fiscal Year 2027, the 

22written report of the auditor or auditors and all appended 

23statements and schedules relating thereto, presenting or 

HB1082 Enrolled- 2 -LRB104 03023 RTM 13041 b

1recording the findings of an examination or audit of the 

2financial transactions, affairs, or condition of a 

3municipality. This paragraph (5) becomes inoperable in Fiscal 

4Year 2027. 

5 (5.5) "Audit report" means, beginning in Fiscal Year 2027, 

6the written report of the auditor presenting or recording the 

7findings of an examination or audit of (i) all accounts and 

8funds of the municipality

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