---
type: "Bill"
title: "LOCAL GOVT-AUDIT REPORTS"
description: "Amends the Governmental Account Audit Act, Counties Code, and Illinois Municipal Code. Provides that the amount of fees owed by a governmental unit for delinquent audits or reports may be reduced at the Comptroller's discretion. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "98th"
identifier: "HB 5438"
citation: "Illinois HB 5438 (98th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 32
vote_count: 2
first_action: "2014-02-11"
last_action: "2014-08-15"
source: "openstates"
source_identifier: "ocd-bill/e6d83306-85d3-4e50-89dd-e831edf3958f"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=5438&GAID=12&DocTypeID=HB&LegId=80324&SessionID=85&GA=98"
source_hash: "1245cda0cdc5dd480850a2fb689fd149ab70e011819b74b44e7b43ddf272d760"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois HB 5438 (98th) — LOCAL GOVT-AUDIT REPORTS

Amends the Governmental Account Audit Act, Counties Code, and Illinois Municipal Code. Provides that the amount of fees owed by a governmental unit for delinquent audits or reports may be reduced at the Comptroller's discretion. Effective immediately.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB5438&GA=98&SessionId=85&DocTypeId=HB&LegID=80324&DocNum=5438&GAID=12&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB5438eng&GA=98&SessionId=85&DocTypeId=HB&LegID=80324&DocNum=5438&GAID=12&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB5438enr&GA=98&SessionId=85&DocTypeId=HB&LegID=80324&DocNum=5438&GAID=12&Session=&print=true)

## Votes

- Third Reading — **80–34** (pass) · lower
- Third Reading — **56–0** (pass) · upper

## Sponsors

- Ron Sandack — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2014-02-11** Filed with the Clerk by Rep. Ron Sandack `filing`
- **2014-02-11** First Reading `reading-1`
- **2014-02-11** Referred to Rules Committee `referral-committee`
- **2014-02-27** Assigned to State Government Administration Committee `referral-committee`
- **2014-03-05** Do Pass / Short Debate State Government Administration Committee; 015-005-000 `committee-passage`
- **2014-03-06** Placed on Calendar 2nd Reading - Short Debate
- **2014-03-21** Second Reading - Short Debate `reading-2`
- **2014-03-21** Placed on Calendar Order of 3rd Reading - Short Debate
- **2014-03-25** House Floor Amendment No. 1 Filed with Clerk by Rep. Ron Sandack `amendment-introduction`
- **2014-03-25** House Floor Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2014-03-26** House Floor Amendment No. 1 Rules Refers to State Government Administration Committee
- **2014-03-27** House Floor Amendment No. 1 Recommends Be Adopted State Government Administration Committee; 016-002-000 `committee-passage-favorable`
- **2014-04-07** Recalled to Second Reading - Short Debate `reading-2`
- **2014-04-07** House Floor Amendment No. 1 Adopted `amendment-passage`
- **2014-04-07** Placed on Calendar Order of 3rd Reading - Short Debate
- **2014-04-08** Third Reading - Short Debate - Passed 080-034-000 `reading-3, passage`
- **2014-04-08** Arrive in Senate `introduction`
- **2014-04-08** Placed on Calendar Order of First Reading April 9, 2014 `reading-1`
- **2014-04-25** Chief Senate Sponsor Sen. Don Harmon
- **2014-04-29** First Reading `reading-1`
- **2014-04-29** Referred to Assignments `referral-committee`
- **2014-05-06** Assigned to State Government and Veterans Affairs `referral-committee`
- **2014-05-15** Do Pass State Government and Veterans Affairs; 007-000-000 `committee-passage`
- **2014-05-15** Placed on Calendar Order of 2nd Reading May 19, 2014
- **2014-05-21** Second Reading `reading-2`
- **2014-05-21** Placed on Calendar Order of 3rd Reading May 22, 2014
- **2014-05-23** Third Reading - Passed; 056-000-000 `reading-3, passage`
- **2014-05-23** Passed Both Houses
- **2014-06-20** Sent to the Governor `executive-receipt`
- **2014-08-15** Governor Approved `executive-signature`
- **2014-08-15** Effective Date August 15, 2014
- **2014-08-15** Public Act . . . . . . . . . 98-0922 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e6d83306-85d3-4e50-89dd-e831edf3958f`. Confidence: reported (aggregated from official Illinois legislature records).