republic-os/legislation/us/states/il/100th/sb-2638.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	LOCAL GOV ACCOUNT AUDITS	Amends the Governmental Account Audit Act. Provides that an audit report based on the governmental unit's selection of the accrual, cash, or modified cash basis of accounting meets all requirements for conformity with generally accepted accounting principles, including the certification of the accountant or accountants making the audit that the audit has been performed in compliance with generally accepted auditing standards. Effective immediately.	us/states/il	Illinois General Assembly	100th	SB 2638	Illinois SB 2638 (100th)	bill		enacted		3	58	2	2018-02-08	2018-08-13	openstates	ocd-bill/fac8b849-b234-4d31-8276-bcb5356955ea	http://ilga.gov/legislation/BillStatus.asp?DocNum=2638&GAID=14&DocTypeID=SB&LegId=109731&SessionID=91&GA=100	13a689f25b8660ebea487840f4fa2ad382dead3cc94c76f8b6663f1f268a58fd	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-il

Illinois SB 2638 (100th) — LOCAL GOV ACCOUNT AUDITS

Amends the Governmental Account Audit Act. Provides that an audit report based on the governmental unit's selection of the accrual, cash, or modified cash basis of accounting meets all requirements for conformity with generally accepted accounting principles, including the certification of the accountant or accountants making the audit that the audit has been performed in compliance with generally accepted auditing standards. Effective immediately.

Version chain

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

1. Introduced (filed) — source
2. Engrossed (committee substitute) — source
3. Enrolled (enrolled) — source

Votes

• Third Reading — 50–3 (pass) · upper
• Third Reading — 113–2 (pass) · lower

Sponsors

• James F. Clayborne, Jr. — primary (person)

Timeline

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

• 2018-02-08 Filed with Secretary by Sen. James F. Clayborne, Jr. filing
• 2018-02-08 First Reading reading-1
• 2018-02-08 Referred to Assignments referral-committee
• 2018-02-14 Assigned to Local Government referral-committee
• 2018-02-22 Senate Committee Amendment No. 1 Filed with Secretary by Sen. James F. Clayborne, Jr. amendment-introduction
• 2018-02-22 Senate Committee Amendment No. 1 Referred to Assignments referral-committee
• 2018-02-27 Senate Committee Amendment No. 1 Assignments Refers to Local Government
• 2018-02-28 Senate Committee Amendment No. 1 Postponed - Local Government
• 2018-02-28 Postponed - Local Government
• 2018-03-09 Senate Committee Amendment No. 2 Filed with Secretary by Sen. James F. Clayborne, Jr. amendment-introduction
• 2018-03-09 Senate Committee Amendment No. 2 Referred to Assignments referral-committee
• 2018-03-13 Senate Committee Amendment No. 2 Assignments Refers to Local Government
• 2018-03-13 Senate Committee Amendment No. 2 Adopted amendment-passage
• 2018-03-14 Senate Committee Amendment No. 1 Postponed - Local Government
• 2018-03-14 Do Pass as Amended Local Government; 006-001-001 committee-passage
• 2018-03-14 Placed on Calendar Order of 2nd Reading April 10, 2018
• 2018-03-14 Added as Chief Co-Sponsor Sen. Chapin Rose
• 2018-03-15 Added as Co-Sponsor Sen. Sue Rezin
• 2018-04-13 Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments referral-committee
• 2018-04-18 Second Reading reading-2
• 2018-04-18 Placed on Calendar Order of 3rd Reading April 19, 2018
• 2018-04-19 Senate Floor Amendment No. 3 Filed with Secretary by Sen. James F. Clayborne, Jr. amendment-introduction
• 2018-04-19 Senate Floor Amendment No. 3 Referred to Assignments referral-committee
• 2018-04-23 Senate Floor Amendment No. 3 Assignments Refers to Local Government
• 2018-04-25 Senate Floor Amendment No. 3 Recommend Do Adopt Local Government; 007-002-000
• 2018-04-27 Rule 2-10 Third Reading Deadline Established As May 3, 2018 reading-3
• 2018-05-03 Rule 3-9(a) / Re-referred to Assignments referral-committee
• 2018-05-08 Rule 2-10 Third Reading Deadline Established As May 11, 2018 reading-3
• 2018-05-08 Approved for Consideration Assignments
• 2018-05-08 Placed on Calendar Order of 3rd Reading May 9, 2018
• 2018-05-11 Rule 2-10 Third Reading Deadline Established As May 31, 2018 reading-3
• 2018-05-15 Senate Floor Amendment No. 4 Filed with Secretary by Sen. James F. Clayborne, Jr. amendment-introduction
• 2018-05-15 Senate Floor Amendment No. 4 Referred to Assignments referral-committee
• 2018-05-15 Senate Floor Amendment No. 4 Assignments Refers to Local Government
• 2018-05-16 Senate Floor Amendment No. 4 Recommend Do Adopt Local Government; 006-002-000
• 2018-05-16 Recalled to Second Reading reading-2
• 2018-05-16 Senate Floor Amendment No. 3 Adopted; Clayborne amendment-passage
• 2018-05-16 Senate Floor Amendment No. 4 Adopted; Clayborne amendment-passage
• 2018-05-16 Placed on Calendar Order of 3rd Reading
• 2018-05-16 Third Reading - Passed; 050-003-000 reading-3, passage
• 2018-05-16 Arrived in House introduction
• 2018-05-16 Chief House Sponsor Rep. Anthony DeLuca
• 2018-05-17 First Reading reading-1
• 2018-05-17 Referred to Rules Committee referral-committee
• 2018-05-18 Assigned to Government Transparency Committee referral-committee
• 2018-05-18 Final Action Deadline Extended-9(b) May 25, 2018
• 2018-05-24 Do Pass / Short Debate Government Transparency Committee; 008-000-000 committee-passage
• 2018-05-24 Placed on Calendar 2nd Reading - Short Debate
• 2018-05-24 Second Reading - Short Debate reading-2
• 2018-05-24 Held on Calendar Order of Second Reading - Short Debate reading-2
• 2018-05-25 Final Action Deadline Extended-9(b) May 31, 2018
• 2018-05-28 Placed on Calendar Order of 3rd Reading - Short Debate
• 2018-05-28 Third Reading - Short Debate - Passed 113-002-000 reading-3, passage
• 2018-05-28 Passed Both Houses
• 2018-06-26 Sent to the Governor executive-receipt
• 2018-08-13 Governor Approved executive-signature
• 2018-08-13 Effective Date August 13, 2018
• 2018-08-13 Public Act . . . . . . . . . 100-0837 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/fac8b849-b234-4d31-8276-bcb5356955ea. Confidence: reported (aggregated from official Illinois legislature records).