Fabio
109 lines
6.1 KiB
Markdown
109 lines
6.1 KiB
Markdown
---
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type: "Bill"
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title: "SCH CD-FIN AUDIT-CASH BASIS"
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description: "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."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "102nd"
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identifier: "HB 1934"
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citation: "Illinois HB 1934 (102nd)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Laura Ellman", "Tony McCombie"]
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version_count: 3
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action_count: 38
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vote_count: 2
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first_action: "2021-02-16"
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last_action: "2021-06-25"
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source: "openstates"
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source_identifier: "ocd-bill/21ee1246-6eba-4845-8158-681f59f923a9"
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source_url: "https://ilga.gov/legislation/BillStatus.asp?DocNum=1934&GAID=16&DocTypeID=HB&LegId=130677&SessionID=110&GA=102"
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source_hash: "f075643df3e3f2a8d4c19fab02f39ef02195d8bb32c0b5bf42a5abc5d530381c"
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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 HB 1934 (102nd) — SCH CD-FIN AUDIT-CASH BASIS
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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.
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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](https://ilga.gov/legislation/102/HB/PDF/10200HB1934.pdf)
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2. **Engrossed** (committee substitute) — [source](https://ilga.gov/legislation/102/HB/PDF/10200HB1934eng.pdf)
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3. **Enrolled** (enrolled) — [source](https://ilga.gov/legislation/102/HB/PDF/10200HB1934enr.pdf)
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## Votes
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- Third Reading — **57–0** (pass) · upper
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- Third Reading — **117–0** (pass) · lower
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## Sponsors
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- Laura Ellman — primary (person)
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- Tony McCombie — primary (person)
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- Amy Elik — cosponsor (person)
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- Andrew S. Chesney — cosponsor (person)
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- Jason A. Barickman — cosponsor (person)
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- Jil Tracy — cosponsor (person)
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- Joe Sosnowski — cosponsor (person)
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- Lindsey LaPointe — cosponsor (person)
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- Norine K. Hammond — cosponsor (person)
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- Patrick Windhorst — cosponsor (person)
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- Sue Rezin — cosponsor (person)
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- Thomas M. Bennett — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-16** Filed with the Clerk by Rep. Tony McCombie `filing`
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- **2021-02-17** First Reading `reading-1`
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- **2021-02-17** Referred to Rules Committee `referral-committee`
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- **2021-02-24** Added Co-Sponsor Rep. Thomas M. Bennett
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- **2021-03-09** Assigned to Elementary & Secondary Education: Administration, Licensing & Charter Schools `referral-committee`
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- **2021-03-09** Added Chief Co-Sponsor Rep. Norine K. Hammond
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- **2021-03-09** Added Co-Sponsor Rep. Andrew S. Chesney
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- **2021-03-09** Added Co-Sponsor Rep. Patrick Windhorst
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- **2021-03-12** Added Co-Sponsor Rep. Joe Sosnowski
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- **2021-03-12** Added Co-Sponsor Rep. Amy Elik
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- **2021-03-17** Do Pass / Consent Calendar Elementary & Secondary Education: Administration, Licensing & Charter Schools; 008-000-000 `committee-passage`
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- **2021-03-18** Placed on Calendar 2nd Reading - Consent Calendar
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- **2021-03-25** Added Co-Sponsor Rep. Lindsey LaPointe
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- **2021-04-14** Second Reading - Consent Calendar `reading-2`
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- **2021-04-14** Held on Calendar Order of Second Reading - Consent Calendar `reading-2`
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- **2021-04-14** Placed on Calendar Order of 3rd Reading - Consent Calendar
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- **2021-04-16** Third Reading - Consent Calendar - First Day `reading-3`
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- **2021-04-21** Third Reading - Consent Calendar - Passed 117-000-000 `passage, reading-3`
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- **2021-04-21** Arrive in Senate `introduction`
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- **2021-04-21** Placed on Calendar Order of First Reading April 22, 2021 `reading-1`
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- **2021-04-22** Chief Senate Sponsor Sen. Laura Ellman
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- **2021-04-22** First Reading `reading-1`
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- **2021-04-22** Referred to Assignments `referral-committee`
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- **2021-05-04** Assigned to Education `referral-committee`
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- **2021-05-06** Added as Alternate Co-Sponsor Sen. Jil Tracy
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- **2021-05-11** Added as Alternate Co-Sponsor Sen. Sue Rezin
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- **2021-05-12** Do Pass Education; 011-000-000 `committee-passage`
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- **2021-05-12** Placed on Calendar Order of 2nd Reading May 13, 2021
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- **2021-05-13** Added as Alternate Co-Sponsor Sen. Jason A. Barickman
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- **2021-05-13** Second Reading `reading-2`
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- **2021-05-13** Placed on Calendar Order of 3rd Reading May 14, 2021
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- **2021-05-24** Placed on Calendar Order of 3rd Reading ** May 25, 2021
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- **2021-05-27** Third Reading - Passed; 057-000-000 `passage, reading-3`
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- **2021-05-27** Passed Both Houses
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- **2021-06-07** Sent to the Governor `executive-receipt`
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- **2021-06-25** Governor Approved `executive-signature`
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- **2021-06-25** Effective Date June 25, 2021
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- **2021-06-25** Public Act . . . . . . . . . 102-0025 `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/21ee1246-6eba-4845-8158-681f59f923a9`. Confidence: reported (aggregated from official Illinois legislature records).
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