Fabio
118 lines
7.3 KiB
Markdown
118 lines
7.3 KiB
Markdown
---
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type: "Bill"
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title: "LOCAL GOV ACCOUNT AUDITS"
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description: "Amends the Governmental Account Audit Act. Provides that an audit report based on the governmental unit's selection of the accrual, cash, or modified cash basis of accounting meets all requirements for conformity with generally accepted accounting principles, including the certification of the accountant or accountants making the audit that the audit has been performed in compliance with generally accepted auditing standards. Effective immediately."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "100th"
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identifier: "SB 2638"
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citation: "Illinois SB 2638 (100th)"
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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: 58
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vote_count: 2
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first_action: "2018-02-08"
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last_action: "2018-08-13"
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source: "openstates"
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source_identifier: "ocd-bill/fac8b849-b234-4d31-8276-bcb5356955ea"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2638&GAID=14&DocTypeID=SB&LegId=109731&SessionID=91&GA=100"
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source_hash: "13a689f25b8660ebea487840f4fa2ad382dead3cc94c76f8b6663f1f268a58fd"
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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 2638 (100th) — LOCAL GOV ACCOUNT AUDITS
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Amends the Governmental Account Audit Act. Provides that an audit report based on the governmental unit's selection of the accrual, cash, or modified cash basis of accounting meets all requirements for conformity with generally accepted accounting principles, including the certification of the accountant or accountants making the audit that the audit has been performed in compliance with generally accepted auditing standards. 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](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB2638&GA=100&SessionId=91&DocTypeId=SB&LegID=109731&DocNum=2638&GAID=14&Session=&print=true)
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2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB2638eng&GA=100&SessionId=91&DocTypeId=SB&LegID=109731&DocNum=2638&GAID=14&Session=&print=true)
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3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB2638enr&GA=100&SessionId=91&DocTypeId=SB&LegID=109731&DocNum=2638&GAID=14&Session=&print=true)
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## Votes
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- Third Reading — **50–3** (pass) · upper
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- Third Reading — **113–2** (pass) · lower
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## Sponsors
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- James F. Clayborne, Jr. — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-02-08** Filed with Secretary by Sen. James F. Clayborne, Jr. `filing`
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- **2018-02-08** First Reading `reading-1`
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- **2018-02-08** Referred to Assignments `referral-committee`
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- **2018-02-14** Assigned to Local Government `referral-committee`
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- **2018-02-22** Senate Committee Amendment No. 1 Filed with Secretary by Sen. James F. Clayborne, Jr. `amendment-introduction`
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- **2018-02-22** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
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- **2018-02-27** Senate Committee Amendment No. 1 Assignments Refers to Local Government
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- **2018-02-28** Senate Committee Amendment No. 1 Postponed - Local Government
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- **2018-02-28** Postponed - Local Government
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- **2018-03-09** Senate Committee Amendment No. 2 Filed with Secretary by Sen. James F. Clayborne, Jr. `amendment-introduction`
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- **2018-03-09** Senate Committee Amendment No. 2 Referred to Assignments `referral-committee`
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- **2018-03-13** Senate Committee Amendment No. 2 Assignments Refers to Local Government
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- **2018-03-13** Senate Committee Amendment No. 2 Adopted `amendment-passage`
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- **2018-03-14** Senate Committee Amendment No. 1 Postponed - Local Government
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- **2018-03-14** Do Pass as Amended Local Government; 006-001-001 `committee-passage`
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- **2018-03-14** Placed on Calendar Order of 2nd Reading April 10, 2018
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- **2018-03-14** Added as Chief Co-Sponsor Sen. Chapin Rose
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- **2018-03-15** Added as Co-Sponsor Sen. Sue Rezin
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- **2018-04-13** Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments `referral-committee`
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- **2018-04-18** Second Reading `reading-2`
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- **2018-04-18** Placed on Calendar Order of 3rd Reading April 19, 2018
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- **2018-04-19** Senate Floor Amendment No. 3 Filed with Secretary by Sen. James F. Clayborne, Jr. `amendment-introduction`
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- **2018-04-19** Senate Floor Amendment No. 3 Referred to Assignments `referral-committee`
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- **2018-04-23** Senate Floor Amendment No. 3 Assignments Refers to Local Government
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- **2018-04-25** Senate Floor Amendment No. 3 Recommend Do Adopt Local Government; 007-002-000
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- **2018-04-27** Rule 2-10 Third Reading Deadline Established As May 3, 2018 `reading-3`
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- **2018-05-03** Rule 3-9(a) / Re-referred to Assignments `referral-committee`
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- **2018-05-08** Rule 2-10 Third Reading Deadline Established As May 11, 2018 `reading-3`
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- **2018-05-08** Approved for Consideration Assignments
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- **2018-05-08** Placed on Calendar Order of 3rd Reading May 9, 2018
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- **2018-05-11** Rule 2-10 Third Reading Deadline Established As May 31, 2018 `reading-3`
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- **2018-05-15** Senate Floor Amendment No. 4 Filed with Secretary by Sen. James F. Clayborne, Jr. `amendment-introduction`
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- **2018-05-15** Senate Floor Amendment No. 4 Referred to Assignments `referral-committee`
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- **2018-05-15** Senate Floor Amendment No. 4 Assignments Refers to Local Government
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- **2018-05-16** Senate Floor Amendment No. 4 Recommend Do Adopt Local Government; 006-002-000
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- **2018-05-16** Recalled to Second Reading `reading-2`
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- **2018-05-16** Senate Floor Amendment No. 3 Adopted; Clayborne `amendment-passage`
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- **2018-05-16** Senate Floor Amendment No. 4 Adopted; Clayborne `amendment-passage`
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- **2018-05-16** Placed on Calendar Order of 3rd Reading
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- **2018-05-16** Third Reading - Passed; 050-003-000 `reading-3, passage`
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- **2018-05-16** Arrived in House `introduction`
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- **2018-05-16** Chief House Sponsor Rep. Anthony DeLuca
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- **2018-05-17** First Reading `reading-1`
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- **2018-05-17** Referred to Rules Committee `referral-committee`
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- **2018-05-18** Assigned to Government Transparency Committee `referral-committee`
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- **2018-05-18** Final Action Deadline Extended-9(b) May 25, 2018
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- **2018-05-24** Do Pass / Short Debate Government Transparency Committee; 008-000-000 `committee-passage`
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- **2018-05-24** Placed on Calendar 2nd Reading - Short Debate
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- **2018-05-24** Second Reading - Short Debate `reading-2`
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- **2018-05-24** Held on Calendar Order of Second Reading - Short Debate `reading-2`
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- **2018-05-25** Final Action Deadline Extended-9(b) May 31, 2018
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- **2018-05-28** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2018-05-28** Third Reading - Short Debate - Passed 113-002-000 `reading-3, passage`
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- **2018-05-28** Passed Both Houses
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- **2018-06-26** Sent to the Governor `executive-receipt`
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- **2018-08-13** Governor Approved `executive-signature`
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- **2018-08-13** Effective Date August 13, 2018
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- **2018-08-13** Public Act . . . . . . . . . 100-0837 `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/fac8b849-b234-4d31-8276-bcb5356955ea`. Confidence: reported (aggregated from official Illinois legislature records).
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