republic-os/legislation/us/states/il/97th/sb-3508.md

---
type: "Bill"
title: "LOC GOV-AUDIT REPORTS"
description: "Amends the Governmental Account Audit Act, Counties Code, and Illinois Municipal Code. Provides that all specified governmental units, counties, and municipalities must submit specified reports with the Comptroller electronically, and the Comptroller must post the reports on the internet no later than 45 days after they are received. Provides that the county board of any county (now, counties having a population of over 10,000 but less than 500,000) shall be required to perform an annual audit on funds and accounts of the county, which shall be filed with the Office of the Comptroller. Provides that the requirement concerning electronic filing may be waived if sufficient evidence is provided to the Comptroller that the report cannot be filed electronically. Sets forth posting requirements and penalties for delinquent reports. Limits the concurrent exercise of home rule units. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "97th"
identifier: "SB 3508"
citation: "Illinois SB 3508 (97th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 28
vote_count: 2
first_action: "2012-02-08"
last_action: "2012-08-02"
source: "openstates"
source_identifier: "ocd-bill/93bd8624-4915-4f34-9c19-0fe0736e00a6"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=3508&GAID=11&DocTypeID=SB&LegId=65190&SessionID=84&GA=97"
source_hash: "b6a7a65e7a5601b559cb893400a799eb34509ceaa350d18ef403f1a70cf35306"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois SB 3508 (97th) — LOC GOV-AUDIT REPORTS

Amends the Governmental Account Audit Act, Counties Code, and Illinois Municipal Code. Provides that all specified governmental units, counties, and municipalities must submit specified reports with the Comptroller electronically, and the Comptroller must post the reports on the internet no later than 45 days after they are received. Provides that the county board of any county (now, counties having a population of over 10,000 but less than 500,000) shall be required to perform an annual audit on funds and accounts of the county, which shall be filed with the Office of the Comptroller. Provides that the requirement concerning electronic filing may be waived if sufficient evidence is provided to the Comptroller that the report cannot be filed electronically. Sets forth posting requirements and penalties for delinquent reports. Limits the concurrent exercise of home rule units. Effective immediately.

## Version chain

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

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700SB3508&GA=97&SessionId=84&DocTypeId=SB&LegID=65190&DocNum=3508&GAID=11&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700SB3508eng&GA=97&SessionId=84&DocTypeId=SB&LegID=65190&DocNum=3508&GAID=11&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700SB3508enr&GA=97&SessionId=84&DocTypeId=SB&LegID=65190&DocNum=3508&GAID=11&Session=&print=true)

## Votes

- Third Reading — **104–0** (pass) · lower
- Third Reading — **54–0** (pass) · upper

## Sponsors

- Pamela J. Althoff — primary (person)

## Timeline

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

- **2012-02-08** Filed with Secretary by Sen. Pamela J. Althoff `filing`
- **2012-02-08** First Reading `reading-1`
- **2012-02-08** Referred to Assignments `referral-committee`
- **2012-02-24** Assigned to Local Government `referral-committee`
- **2012-03-07** Do Pass Local Government; 009-000-000 `committee-passage`
- **2012-03-07** Placed on Calendar Order of 2nd Reading March 8, 2012
- **2012-03-21** Second Reading `reading-2`
- **2012-03-21** Placed on Calendar Order of 3rd Reading March 22, 2012
- **2012-03-22** Added as Chief Co-Sponsor Sen. Linda Holmes
- **2012-03-22** Third Reading - Passed; 054-000-000 `reading-3, passage`
- **2012-03-22** Arrived in House `introduction`
- **2012-03-23** Chief House Sponsor Rep. Dwight Kay
- **2012-03-23** Placed on Calendar Order of First Reading `reading-1`
- **2012-03-23** First Reading `reading-1`
- **2012-03-23** Referred to Rules Committee `referral-committee`
- **2012-03-26** Alternate Chief Sponsor Changed to Rep. Jack D. Franks
- **2012-03-26** Added Alternate Chief Co-Sponsor Rep. Dwight Kay
- **2012-04-10** Assigned to State Government Administration Committee `referral-committee`
- **2012-04-18** Do Pass / Short Debate State Government Administration Committee; 015-000-000 `committee-passage`
- **2012-04-19** Placed on Calendar 2nd Reading - Short Debate
- **2012-04-24** Second Reading - Short Debate `reading-2`
- **2012-04-24** Placed on Calendar Order of 3rd Reading - Short Debate
- **2012-05-11** Third Reading - Short Debate - Passed 104-000-000 `reading-3, passage`
- **2012-05-11** Passed Both Houses
- **2012-06-08** Sent to the Governor `executive-receipt`
- **2012-08-02** Governor Approved `executive-signature`
- **2012-08-02** Effective Date August 2, 2012
- **2012-08-02** Public Act . . . . . . . . . 97-0890 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/93bd8624-4915-4f34-9c19-0fe0736e00a6`. Confidence: reported (aggregated from official Illinois legislature records).