Fabio
89 lines
5.2 KiB
Markdown
89 lines
5.2 KiB
Markdown
---
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type: "Bill"
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title: "LOCAL GOV AUDITING STANDARDS"
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description: "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."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "101st"
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identifier: "SB 1806"
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citation: "Illinois SB 1806 (101st)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: []
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version_count: 3
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action_count: 28
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vote_count: 2
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first_action: "2019-02-15"
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last_action: "2019-08-16"
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source: "openstates"
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source_identifier: "ocd-bill/68c6614e-5eac-4f2e-9738-efe96896136a"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=1806&GAID=15&DocTypeID=SB&LegId=119330&SessionID=108&GA=101"
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source_hash: "d085a5f22da23dd1bb2da690fc38ae84fb423bb9a9e2ed4aa2a87cbfd68c8b75"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-il"]
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---
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# Illinois SB 1806 (101st) — LOCAL GOV AUDITING STANDARDS
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10100SB1806&GA=101&SessionId=108&DocTypeId=SB&LegID=119330&DocNum=1806&GAID=15&SpecSess=&Session=&print=true)
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2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10100SB1806eng&GA=101&SessionId=108&DocTypeId=SB&LegID=119330&DocNum=1806&GAID=15&SpecSess=&Session=&print=true)
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3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10100SB1806enr&GA=101&SessionId=108&DocTypeId=SB&LegID=119330&DocNum=1806&GAID=15&SpecSess=&Session=&print=true)
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## Votes
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- Third Reading — **53–0** (pass) · upper
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- Third Reading — **113–0** (pass) · lower
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## Sponsors
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- Anthony DeLuca — primary (person)
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- Dale A. Righter — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-02-15** Filed with Secretary by Sen. Dale A. Righter `filing`
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- **2019-02-15** First Reading `reading-1`
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- **2019-02-15** Referred to Assignments `referral-committee`
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- **2019-02-27** Assigned to Local Government `referral-committee`
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- **2019-02-28** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Dale A. Righter `amendment-introduction`
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- **2019-02-28** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
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- **2019-03-05** Senate Committee Amendment No. 1 Assignments Refers to Local Government
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- **2019-03-06** Senate Committee Amendment No. 1 Adopted `amendment-passage`
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- **2019-03-06** Do Pass as Amended Local Government; 009-000-000 `committee-passage`
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- **2019-03-06** Placed on Calendar Order of 2nd Reading
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- **2019-03-06** Second Reading `reading-2`
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- **2019-03-06** Placed on Calendar Order of 3rd Reading March 7, 2019
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- **2019-03-20** Third Reading - Passed; 053-000-000 `reading-3, passage`
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- **2019-03-20** Arrived in House `introduction`
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- **2019-03-20** Chief House Sponsor Rep. Anthony DeLuca
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- **2019-03-21** First Reading `reading-1`
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- **2019-03-21** Referred to Rules Committee `referral-committee`
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- **2019-04-09** Assigned to Cities & Villages Committee `referral-committee`
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- **2019-04-30** Do Pass / Short Debate Cities & Villages Committee; 013-000-000 `committee-passage`
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- **2019-05-02** Placed on Calendar 2nd Reading - Short Debate
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- **2019-05-16** Second Reading - Short Debate `reading-2`
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- **2019-05-16** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2019-05-23** Third Reading - Short Debate - Passed 113-000-000 `reading-3, passage`
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- **2019-05-23** Passed Both Houses
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- **2019-06-21** Sent to the Governor `executive-receipt`
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- **2019-08-16** Governor Approved `executive-signature`
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- **2019-08-16** Effective Date January 1, 2020
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- **2019-08-16** Public Act . . . . . . . . . 101-0419 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/68c6614e-5eac-4f2e-9738-efe96896136a`. Confidence: reported (aggregated from official Illinois legislature records).
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