Illinois General Assembly - Bill Status for HB5011
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 Bill Status of HB5011  103rd General Assembly

Short Description:  GOV ACCOUNT AUDIT-TOWNSHIPS

House Sponsors
Rep. Bradley Fritts - Curtis J. Tarver, II - Suzanne M. Ness - Dan Swanson - Dave Severin, Christopher "C.D." Davidsmeyer, Michael J. Coffey, Jr., Tony M. McCombie, Norine K. Hammond, Brandun Schweizer, Martin McLaughlin, Jason Bunting, Dan Caulkins, Dave Vella, Tom Weber, Anthony DeLuca, Lawrence "Larry" Walsh, Jr., Mary Gill, Will Guzzardi, La Shawn K. Ford, Travis Weaver, Randy E. Frese, Charles Meier, Wayne A Rosenthal, Ryan Spain, Joe C. Sosnowski, Jeff Keicher and Robert "Bob" Rita

Senate Sponsors
(Sen. David Koehler)

Last Action
DateChamber Action
  4/19/2024SenateReferred to Assignments

Statutes Amended In Order of Appearance
50 ILCS 310/2from Ch. 85, par. 702
50 ILCS 310/3from Ch. 85, par. 703
50 ILCS 310/6from Ch. 85, par. 706


Synopsis As Introduced
Amends the Governmental Account Audit Act. In provisions requiring an annual audit by a governmental unit to be performed of all the accounts and funds of the governmental unit, provides that township accounts and funds audited under the provisions do not include road district accounts or funds. In provisions relating to the type of audit report a governmental unit must provide based upon whether the unit has revenue of less or more than $850,000, provides that township revenue shall be calculated exclusive of road district funds. Effective immediately.

House Floor Amendment No. 1
Adds reference to:
50 ILCS 310/1from Ch. 85, par. 701
60 ILCS 1/80-20

Replaces everything after the enacting clause. Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2026 and after, including: (1) modifying the definitions of "audit report" and "report"; (2) requiring the governing body of each governmental unit to conduct an audit every 2 years (rather than annually) of the accounts of the unit to be made by an auditor or auditors, and modifying the requirements of the audits; (3) allowing an exception for a governmental unit receiving revenue of less than $1,400,000 for any fiscal year, with the amount to increase or decrease by a percentage equal to the Consumer Price Index-U as reported on January 1 of each year, to provide a 4-year audit report and annual financial report or annual financial report under specified requirements (rather than a governmental unit receiving revenue of less than $850,000 for any fiscal year providing a 4-year audit report and annual financial report or annual financial report under specified requirements); and (4) modifying the requirements for signing, copying, and filing completed reports. Amends the Township Code to make conforming changes. Effective immediately.

House Floor Amendment No. 2
Modifies the definitions of "audit report" and "report", and adds a definition for "annual financial report". Makes conforming changes.

Actions 
DateChamber Action
  2/7/2024HouseFiled with the Clerk by Rep. Bradley Fritts
  2/8/2024HouseFirst Reading
  2/8/2024HouseReferred to Rules Committee
  2/28/2024HouseAssigned to Counties & Townships Committee
  4/4/2024HouseDo Pass / Short Debate Counties & Townships Committee; 007-000-000
  4/4/2024HousePlaced on Calendar 2nd Reading - Short Debate
  4/11/2024HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Bradley Fritts
  4/11/2024HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  4/15/2024HouseHouse Floor Amendment No. 1 Rules Refers to Counties & Townships Committee
  4/16/2024HouseHouse Floor Amendment No. 1 Recommends Be Adopted Counties & Townships Committee; 008-000-000
  4/16/2024HouseAdded Chief Co-Sponsor Rep. Curtis J. Tarver, II
  4/16/2024HouseAdded Chief Co-Sponsor Rep. Suzanne M. Ness
  4/16/2024HouseAdded Co-Sponsor Rep. Christopher "C.D." Davidsmeyer
  4/16/2024HouseAdded Co-Sponsor Rep. Michael J. Coffey, Jr.
  4/16/2024HouseAdded Co-Sponsor Rep. Tony M. McCombie
  4/16/2024HouseAdded Co-Sponsor Rep. Norine K. Hammond
  4/16/2024HouseAdded Co-Sponsor Rep. Brandun Schweizer
  4/16/2024HouseAdded Co-Sponsor Rep. Martin McLaughlin
  4/16/2024HouseAdded Co-Sponsor Rep. Jason Bunting
  4/16/2024HouseAdded Co-Sponsor Rep. Dan Caulkins
  4/16/2024HouseAdded Co-Sponsor Rep. Dave Vella
  4/16/2024HouseAdded Co-Sponsor Rep. Tom Weber
  4/16/2024HouseAdded Co-Sponsor Rep. Anthony DeLuca
  4/16/2024HouseAdded Co-Sponsor Rep. Lawrence "Larry" Walsh, Jr.
  4/16/2024HouseAdded Co-Sponsor Rep. Mary Gill
  4/16/2024HouseAdded Co-Sponsor Rep. Will Guzzardi
  4/16/2024HouseAdded Co-Sponsor Rep. La Shawn K. Ford
  4/16/2024HouseAdded Chief Co-Sponsor Rep. Dan Swanson
  4/16/2024HouseAdded Chief Co-Sponsor Rep. Dave Severin
  4/16/2024HouseAdded Co-Sponsor Rep. Travis Weaver
  4/16/2024HouseAdded Co-Sponsor Rep. Randy E. Frese
  4/16/2024HouseAdded Co-Sponsor Rep. Charles Meier
  4/16/2024HouseAdded Co-Sponsor Rep. Wayne A Rosenthal
  4/16/2024HouseAdded Co-Sponsor Rep. Ryan Spain
  4/16/2024HouseAdded Co-Sponsor Rep. Joe C. Sosnowski
  4/16/2024HouseAdded Co-Sponsor Rep. Jeff Keicher
  4/16/2024HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Bradley Fritts
  4/16/2024HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  4/17/2024HouseHouse Floor Amendment No. 2 Rules Refers to Counties & Townships Committee
  4/17/2024HouseSecond Reading - Short Debate
  4/17/2024HouseHeld on Calendar Order of Second Reading - Short Debate
  4/18/2024HouseHouse Floor Amendment No. 2 Recommends Be Adopted Counties & Townships Committee; 009-000-000
  4/18/2024HouseAdded Co-Sponsor Rep. Robert "Bob" Rita
  4/18/2024HouseHouse Floor Amendment No. 1 Adopted
  4/18/2024HouseHouse Floor Amendment No. 2 Adopted
  4/18/2024HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/18/2024HouseThird Reading - Short Debate - Passed 108-000-000
  4/19/2024SenateArrive in Senate
  4/19/2024SenatePlaced on Calendar Order of First Reading
  4/19/2024SenateChief Senate Sponsor Sen. David Koehler
  4/19/2024SenateFirst Reading
  4/19/2024SenateReferred to Assignments

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