Illinois SB 1408: TRANSPORTATION RESOURCES

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB1408

Introduced 1/31/2025, by Sen. Patrick J. Joyce 

SYNOPSIS AS INTRODUCED:

50 ILCS 310/1 from Ch. 85, par. 701

50 ILCS 310/3 from Ch. 85, par. 703

50 ILCS 310/6 from Ch. 85, par. 706

 Amends the Governmental Account Audit Act. Provides that any governmental unit receiving revenue of less than $1,500,000 (rather than $850,000) for any 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. Makes conforming changes. Effective immediately.

LRB104 07612 RTM 17656 b

A BILL FOR

SB1408LRB104 07612 RTM 17656 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 Governmental Account Audit Act is amended 

5by changing Sections 1, 3, and 6 as follows:

6 (50 ILCS 310/1) (from Ch. 85, par. 701)

7 Sec. 1. Definitions. As used in this Act, unless the 

8context otherwise indicates:

9 "Governmental unit" or "unit" includes all municipal 

10corporations in and political subdivisions of this State that 

11appropriate more than $5,000 for a fiscal year, with the 

12amount to increase or decrease by the amount of