republic-os/legislation/us/states/il/101st/sb-1806.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 AUDITING STANDARDS	Amends the Governmental Account Audit Act, the Counties Code, and the Illinois Municipal Code. Removes definitions of "licensed public accountant" and "accountant". Adds a definition of "generally accepted auditing standards". Modifies the definition of "auditor" to include a substantially equivalent licensed CPA that operates out-of-state. Replaces references to licensed public accountants and accountants with references to auditors. Removes audit report requirements for fiscal years prior to 2019. Modifies audit report requirements for fiscal year 2019 and beyond. Changes various terminology throughout.	us/states/il	Illinois General Assembly	101st	SB 1806	Illinois SB 1806 (101st)	bill		enacted		3	28	2	2019-02-15	2019-08-16	openstates	ocd-bill/68c6614e-5eac-4f2e-9738-efe96896136a	http://ilga.gov/legislation/BillStatus.asp?DocNum=1806&GAID=15&DocTypeID=SB&LegId=119330&SessionID=108&GA=101	d085a5f22da23dd1bb2da690fc38ae84fb423bb9a9e2ed4aa2a87cbfd68c8b75	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-il

Illinois SB 1806 (101st) — LOCAL GOV AUDITING STANDARDS

Amends the Governmental Account Audit Act, the Counties Code, and the Illinois Municipal Code. Removes definitions of "licensed public accountant" and "accountant". Adds a definition of "generally accepted auditing standards". Modifies the definition of "auditor" to include a substantially equivalent licensed CPA that operates out-of-state. Replaces references to licensed public accountants and accountants with references to auditors. Removes audit report requirements for fiscal years prior to 2019. Modifies audit report requirements for fiscal year 2019 and beyond. Changes various terminology throughout.

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 — 53–0 (pass) · upper
• Third Reading — 113–0 (pass) · lower

Sponsors

• Anthony DeLuca — primary (person)
• Dale A. Righter — primary (person)

Timeline

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

• 2019-02-15 Filed with Secretary by Sen. Dale A. Righter filing
• 2019-02-15 First Reading reading-1
• 2019-02-15 Referred to Assignments referral-committee
• 2019-02-27 Assigned to Local Government referral-committee
• 2019-02-28 Senate Committee Amendment No. 1 Filed with Secretary by Sen. Dale A. Righter amendment-introduction
• 2019-02-28 Senate Committee Amendment No. 1 Referred to Assignments referral-committee
• 2019-03-05 Senate Committee Amendment No. 1 Assignments Refers to Local Government
• 2019-03-06 Senate Committee Amendment No. 1 Adopted amendment-passage
• 2019-03-06 Do Pass as Amended Local Government; 009-000-000 committee-passage
• 2019-03-06 Placed on Calendar Order of 2nd Reading
• 2019-03-06 Second Reading reading-2
• 2019-03-06 Placed on Calendar Order of 3rd Reading March 7, 2019
• 2019-03-20 Third Reading - Passed; 053-000-000 reading-3, passage
• 2019-03-20 Arrived in House introduction
• 2019-03-20 Chief House Sponsor Rep. Anthony DeLuca
• 2019-03-21 First Reading reading-1
• 2019-03-21 Referred to Rules Committee referral-committee
• 2019-04-09 Assigned to Cities & Villages Committee referral-committee
• 2019-04-30 Do Pass / Short Debate Cities & Villages Committee; 013-000-000 committee-passage
• 2019-05-02 Placed on Calendar 2nd Reading - Short Debate
• 2019-05-16 Second Reading - Short Debate reading-2
• 2019-05-16 Placed on Calendar Order of 3rd Reading - Short Debate
• 2019-05-23 Third Reading - Short Debate - Passed 113-000-000 reading-3, passage
• 2019-05-23 Passed Both Houses
• 2019-06-21 Sent to the Governor executive-receipt
• 2019-08-16 Governor Approved executive-signature
• 2019-08-16 Effective Date January 1, 2020
• 2019-08-16 Public Act . . . . . . . . . 101-0419 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/68c6614e-5eac-4f2e-9738-efe96896136a. Confidence: reported (aggregated from official Illinois legislature records).