Bill Text: IL HB2137 | 2025-2026 | 104th General Assembly | Enrolled

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Bill Title: Amends the Governmental Account Audit Act, the Counties Code, and the Illinois Municipal Code. Provides that if a governmental unit, county, or municipality maintains a website, the governmental unit, county, or municipality shall post on the website information describing where all audit or financial reports of the governmental unit, county, or municipality are accessible to the public, including a link to the Comptroller's website.

Sponsorship: Partisan Bill (Republican 10)

Status: (Enrolled) 2026-06-18 - Sent to the Governor [HB2137 Detail]

Download: Illinois-2025-HB2137-Enrolled.html

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AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Governmental Account Audit Act is amended
by changing Section 2 as follows:
(50 ILCS 310/2) (from Ch. 85, par. 702)
Sec. 2. Except as otherwise provided in Section 3, the
governing body of each governmental unit shall cause an audit
of the accounts of the unit to be made by an auditor or
auditors. Such audit shall be performed annually and shall
cover the immediately preceding fiscal year of the
governmental unit. The audit shall include all the accounts
and funds of the governmental unit, including the accounts of
any officer of the governmental unit who receives fees or
handles funds of the unit or who spends money of the unit. The
audit shall begin as soon as possible after the close of the
last fiscal year to which it pertains, and shall be completed
and the audit report filed with the Comptroller within 180
days after the close of such fiscal year unless an extension of
time is granted by the Comptroller in writing. An audit report
which fails to meet the requirements of this Act shall be
rejected by the Comptroller and returned to the governing body
of the governmental unit for corrective action. The auditor or

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auditors performing the audit shall submit not less than 3
copies of the audit report to the governing body of the
governmental unit being audited.
All audits to be filed with the Comptroller under this
Section must be submitted electronically and the Comptroller
must post the audit reports on the Internet no later than 45
days after they are received. If the governmental unit
provides the Comptroller's Office with sufficient evidence
that the audit report cannot be filed electronically, the
Comptroller may waive this requirement. The Comptroller must
also post a list of governmental units that are not in
compliance with the reporting requirements set forth in this
Section. Beginning on the effective date of this amendatory
Act of the 104th General Assembly, if a governmental unit
maintains a website, it shall post on that website information
describing where all audit or financial reports of the
governmental unit are accessible to the public, including a
link to the Comptroller's website.
Any financial report under this Section shall include the
name of the purchasing agent who oversees all competitively
bid contracts. If there is no purchasing agent, the name of the
person responsible for oversight of all competitively bid
contracts shall be listed.
(Source: P.A. 101-419, eff. 1-1-20.)
Section 10. The Counties Code is amended by changing

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Section 6-31003 as follows:
(55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003)
Sec. 6-31003. Annual audits and reports. The county board
of each county shall cause an audit of all of the funds and
accounts of the county to be performed annually by an auditor
or auditors chosen by the county board or by an auditor or
auditors retained by the Comptroller, as hereinafter provided.
In addition, each county shall file with the Comptroller a
financial report containing information required by the
Comptroller. Such financial report shall be on a form so
designed by the Comptroller as not to require professional
accounting services for its preparation. All audits and
reports to be filed with the Comptroller under this Section
must be submitted electronically and the Comptroller must post
the audits and reports on the Internet no later than 45 days
after they are received. If the county provides the
Comptroller's Office with sufficient evidence that the audit
or report cannot be filed electronically, the Comptroller may
waive this requirement. The Comptroller must also post a list
of counties that are not in compliance with the reporting
requirements set forth in this Section.
Any financial report under this Section shall include the
name of the purchasing agent who oversees all competitively
bid contracts. If there is no purchasing agent, the name of the
person responsible for oversight of all competitively bid

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contracts shall be listed.
The audit shall commence as soon as possible after the
close of each fiscal year and shall be completed within 180
days after the close of such fiscal year, unless an extension
of time is granted by the Comptroller in writing. Such
extension of time shall not exceed 60 days. When the auditor or
auditors have completed the audit a full report thereof shall
be made and not less than 2 copies of each audit report shall
be submitted to the county board. Each audit report shall be
signed by the auditor performing the audit and shall include
only financial information, findings and conclusions that are
adequately supported by evidence in the auditor's working
papers to demonstrate or prove, when called upon, the basis
for the matters reported and their correctness and
reasonableness. In connection with this, each county board
shall retain the right of inspection of the auditor's working
papers and shall make them available to the Comptroller, or
his designee, upon request.
Within 60 days of receipt of an audit report, each county
board shall file one copy of each audit report and each
financial report with the Comptroller and any comment or
explanation that the county board may desire to make
concerning such audit report may be attached thereto. An audit
report which fails to meet the requirements of this Division
shall be rejected by the Comptroller and returned to the
county board for corrective action. One copy of each such

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report shall be filed with the county clerk of the county so
audited. Beginning on the effective date of this amendatory
Act of the 104th General Assembly, if a county maintains a
website, it shall post on that website information describing
where all audit or financial reports of the county are
accessible to the public, including a link to the
Comptroller's website.
This Section is a limitation under subsection (i) of
Section 6 of Article VII of the Illinois Constitution on the
concurrent exercise by home rule counties of powers and
functions exercised by the State.
(Source: P.A. 101-419, eff. 1-1-20.)
Section 15. The Illinois Municipal Code is amended by
changing Section 8-8-10.5 as follows:
(65 ILCS 5/8-8-10.5)
Sec. 8-8-10.5. Audit report disclosure. Each fiscal year,
within 60 days of the close of an audit under this Act, the
auditor conducting the audit of all of the funds and accounts
of a municipality shall do each of the following:
(1) Provide a copy of any management letter and a copy
of any audited financial statements to each member of the
municipality's corporate authorities. If the municipality
maintains an Internet website, the corporate authorities
shall post this information to its website and information

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describing where all other audit or financial reports of
the governmental unit are accessible to the public,
including a link to the Comptroller's website.
(2) Present the information from the audit to the
municipality's corporate authorities either in person or
by a live phone or web connection during a public meeting.
(Source: P.A. 98-738, eff. 1-1-15.)