Illinois HB 5100: BIDS-OCCUPATION/USE EXEMPTION

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5100

Introduced 2/10/2026, by Rep. Fred Crespo 

SYNOPSIS AS INTRODUCED:

30 ILCS 708/65

 Amends the Grant Accountability and Transparency Act. Provides that, notwithstanding any other provision of law to the contrary, all subcontractors and subrecipients who receive State grants, whether directly or indirectly, are subject to the provisions of the Act, including auditing by the Auditor General and the transparency provisions of the Act.

LRB104 19355 HLH 32803 b

A BILL FOR

HB5100LRB104 19355 HLH 32803 b

1 AN ACT concerning finance.

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

3represented in the General Assembly:

4 Section 5. The Grant Accountability and Transparency Act 

5is amended by changing Section 65 as follows:

6 (30 ILCS 708/65)

7 Sec. 65. Audit requirements. 

8 (a) The standards set forth in Subpart F of 2 CFR Part 200 

9and any other standards that apply directly to State or 

10federal agencies shall apply to audits of fiscal years 

11beginning on or after December 26, 2014.

12 (b) Books and records must be available for review or 

13audit by appropriate officials of the pass-through entity, and 

14the agency, the Auditor General, the Inspector General, 

15appropriate officials of the agency, and the federal 

16Government Accountability Office.

17 (c) The Governor's Office of Management and Budget, with 

18the advice and technical assistance of the Illinois Single 

19Audit Commission, shall adopt rules that are reasonably 

20consistent with 2 CFR Part 200 for audits of grants from a 

21State or federal pass-through entity that are not subject to 

22the Single Audit Act because (1) the amount of federal awards 

23expended duri