Illinois SB 82: MUNICIPALITIES-AUDITS

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB0082

Introduced 1/17/2025, by Sen. Doris Turner 

SYNOPSIS AS INTRODUCED:

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

65 ILCS 5/8-8-3 from Ch. 24, par. 8-8-3

 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.

LRB104 03022 RTM 13040 b

A BILL FOR

SB0082LRB104 03022 RTM 13040 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 S