republic-os/legislation/us/states/il/102nd/hb-1934.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	SCH CD-FIN AUDIT-CASH BASIS	Amends the School Code. Relative to the financial audits made annually by the Auditor General of the financial statements of all accounts, funds, and other moneys in the care, custody, or control of a regional superintendent of schools or educational service region, provides that the regional office of education or educational service center may utilize a cash basis, modified cash basis, or generally accepted accounting principles (GAAP) basis of accounting in the preparation of the financial statements. Makes changes to require audit reports to be published on the Auditor General's website and distributed in accordance with the Illinois State Auditing Act. Effective immediately.	us/states/il	Illinois General Assembly	102nd	HB 1934	Illinois HB 1934 (102nd)	bill		enacted	Laura Ellman Tony McCombie	3	38	2	2021-02-16	2021-06-25	openstates	ocd-bill/21ee1246-6eba-4845-8158-681f59f923a9	https://ilga.gov/legislation/BillStatus.asp?DocNum=1934&GAID=16&DocTypeID=HB&LegId=130677&SessionID=110&GA=102	f075643df3e3f2a8d4c19fab02f39ef02195d8bb32c0b5bf42a5abc5d530381c	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-il

Illinois HB 1934 (102nd) — SCH CD-FIN AUDIT-CASH BASIS

Amends the School Code. Relative to the financial audits made annually by the Auditor General of the financial statements of all accounts, funds, and other moneys in the care, custody, or control of a regional superintendent of schools or educational service region, provides that the regional office of education or educational service center may utilize a cash basis, modified cash basis, or generally accepted accounting principles (GAAP) basis of accounting in the preparation of the financial statements. Makes changes to require audit reports to be published on the Auditor General's website and distributed in accordance with the Illinois State Auditing Act. 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 — 57–0 (pass) · upper
• Third Reading — 117–0 (pass) · lower

Sponsors

• Laura Ellman — primary (person)
• Tony McCombie — primary (person)
• Amy Elik — cosponsor (person)
• Andrew S. Chesney — cosponsor (person)
• Jason A. Barickman — cosponsor (person)
• Jil Tracy — cosponsor (person)
• Joe Sosnowski — cosponsor (person)
• Lindsey LaPointe — cosponsor (person)
• Norine K. Hammond — cosponsor (person)
• Patrick Windhorst — cosponsor (person)
• Sue Rezin — cosponsor (person)
• Thomas M. Bennett — cosponsor (person)

Timeline

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

• 2021-02-16 Filed with the Clerk by Rep. Tony McCombie filing
• 2021-02-17 First Reading reading-1
• 2021-02-17 Referred to Rules Committee referral-committee
• 2021-02-24 Added Co-Sponsor Rep. Thomas M. Bennett
• 2021-03-09 Assigned to Elementary & Secondary Education: Administration, Licensing & Charter Schools referral-committee
• 2021-03-09 Added Chief Co-Sponsor Rep. Norine K. Hammond
• 2021-03-09 Added Co-Sponsor Rep. Andrew S. Chesney
• 2021-03-09 Added Co-Sponsor Rep. Patrick Windhorst
• 2021-03-12 Added Co-Sponsor Rep. Joe Sosnowski
• 2021-03-12 Added Co-Sponsor Rep. Amy Elik
• 2021-03-17 Do Pass / Consent Calendar Elementary & Secondary Education: Administration, Licensing & Charter Schools; 008-000-000 committee-passage
• 2021-03-18 Placed on Calendar 2nd Reading - Consent Calendar
• 2021-03-25 Added Co-Sponsor Rep. Lindsey LaPointe
• 2021-04-14 Second Reading - Consent Calendar reading-2
• 2021-04-14 Held on Calendar Order of Second Reading - Consent Calendar reading-2
• 2021-04-14 Placed on Calendar Order of 3rd Reading - Consent Calendar
• 2021-04-16 Third Reading - Consent Calendar - First Day reading-3
• 2021-04-21 Third Reading - Consent Calendar - Passed 117-000-000 passage, reading-3
• 2021-04-21 Arrive in Senate introduction
• 2021-04-21 Placed on Calendar Order of First Reading April 22, 2021 reading-1
• 2021-04-22 Chief Senate Sponsor Sen. Laura Ellman
• 2021-04-22 First Reading reading-1
• 2021-04-22 Referred to Assignments referral-committee
• 2021-05-04 Assigned to Education referral-committee
• 2021-05-06 Added as Alternate Co-Sponsor Sen. Jil Tracy
• 2021-05-11 Added as Alternate Co-Sponsor Sen. Sue Rezin
• 2021-05-12 Do Pass Education; 011-000-000 committee-passage
• 2021-05-12 Placed on Calendar Order of 2nd Reading May 13, 2021
• 2021-05-13 Added as Alternate Co-Sponsor Sen. Jason A. Barickman
• 2021-05-13 Second Reading reading-2
• 2021-05-13 Placed on Calendar Order of 3rd Reading May 14, 2021
• 2021-05-24 Placed on Calendar Order of 3rd Reading ** May 25, 2021
• 2021-05-27 Third Reading - Passed; 057-000-000 passage, reading-3
• 2021-05-27 Passed Both Houses
• 2021-06-07 Sent to the Governor executive-receipt
• 2021-06-25 Governor Approved executive-signature
• 2021-06-25 Effective Date June 25, 2021
• 2021-06-25 Public Act . . . . . . . . . 102-0025 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/21ee1246-6eba-4845-8158-681f59f923a9. Confidence: reported (aggregated from official Illinois legislature records).