State Representative Bradley Fritts | Illinois General Assembly
State Representative Bradley Fritts | Illinois General Assembly
According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2027 and after, including: (1) modifying the definitions of "audit report" and "report", and adds a definition for "annual financial 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."
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 Governmental Account Audit Act and Township Code to modify auditing requirements for governmental units in Illinois, focusing on revenue thresholds and reporting standards. For fiscal years before 2027, governmental units must conduct annual audits and file reports with the Comptroller. From fiscal year 2027, units with revenues under $1.4 million, indexed to the Consumer Price Index-U, have the option for biennial audits, with less frequency if revenue remains under the threshold. Townships with revenues above $1.4 million will require certified public accountant audits, while those below this threshold will use independent auditing committees. The bill mandates electronic submission of audit reports and public access to audit information, with the Comptroller publishing lists of non-compliant units. The act is effective immediately upon becoming law.
Fritts graduated from the University of Illinois Urbana-Champaign in 2021 with a BA.
Bradley Fritts is currently serving in the Illinois State House, representing the state's 74th House District. He replaced previous state representative Dan Swanson 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 |
|---|---|---|
| HB1911 | 01/29/2025 | Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2027 and after, including: (1) modifying the definitions of "audit report" and "report", and adds a definition for "annual financial 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. |
| HB1912 | 01/29/2025 | Amends the Children and Family Services Act. Requires the Department of Children and Family Services to adopt a rule that requires a youth in care who is under the age of 18 to demonstrate, as prescribed by the Department, that the youth has a stable and permanent living arrangement in place prior to and as a condition of eligibility for independent living and related services. Requires the rule to be implemented no later than January 1, 2026 and to be in addition to any other eligibility requirements for independent living and related services. Effective immediately. |
| HB1913 | 01/29/2025 | Amends the Illinois Vehicle Code. Provides that, upon registration of an electric vehicle, the Secretary of State shall issue a decal that distinguishes it from non-electric vehicles. Requires the owner of the electric vehicle to display the decal at the rear of the electric vehicle in a manner prescribed by the Secretary. |
| HB1914 | 01/29/2025 | Amends the Illinois Vehicle Code. Provides that a commercial driver training school in the State may administer the CDL test to a student who has successfully completed a commercial driver's education course. Provides that any testing administered must satisfy the specified guidelines required under federal and State law. Requires the Secretary of State to adopt rules. |
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