Gregg Johnson, Illinois State Representative for 72nd District | Illinois General Assembly
Gregg Johnson, Illinois State Representative for 72nd District | Illinois General Assembly
According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "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."
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends the Illinois Municipal Code, stipulating changes in audits and financial reporting for municipalities. Until Fiscal Year 2027, municipalities with populations over 800 or those owning public utilities or having bonded debt must have annual audits, with smaller municipalities adhering to distinct reporting rules based on size, utility ownership, and debt status. Starting in Fiscal Year 2027, municipalities with populations below 1,000 and specific financial criteria will file annual financial reports or audit reports every four years, unless previous reports indicated issues. Larger municipalities are required to submit annual financial and audit reports. Audit submissions are mandated within 180 days post-fiscal year, with possible extensions granted by the Comptroller. All reports must be filed electronically unless waived by the Comptroller.
Gregg Johnson is currently serving in the Illinois State House, representing the state's 72nd House District. He replaced previous state representative Michael Halpin in 2023.
Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.
You can read more about bills and other measures here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB1082 | 01/09/2025 | 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. |
| HB1080 | 01/09/2025 | Amends the Public Officer Prohibited Activities Act. Authorizes a supervisor or trustee of a township with fewer than 2,500 inhabitants, during the term of office for which the supervisor or trustee is elected, to hold the office of school board member for a school district. Amends the Township Code. Provides that a township board may not direct a distribution to be made from the township's general fund to a school district if a supervisor or trustee of the township is concurrently serving as a school board member of that school district. Effective immediately. |
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