GOV REPORT ENHANCEMENT ACT

Reinserts the provisions of the introduced bill with the following changes. Provides that the independent CPA firm retained by the responsible officials of Category 2 local governments shall complete all of the AUPs and electronically submit an agreed upon procedures report to the responsible officials and management of the Category 2 local government for review. Requires the Comptroller to develop, maintain, and publish the guidelines for circuit clerks, with the advice of the Local Government Advisory Board, the Administrative Office of the Illinois Courts, a Statewide organization representing circuit clerks, and a Statewide CPA organization. Makes changes to provisions concerning waivers the Comptroller may grant to governmental units. Defines terms. Further amends the Intergovernmental Cooperation Act. Provides that, for fiscal years beginning before January 1, 2028, the operations and fiscal activities of each municipal joint action water agency shall be subject to the Governmental Account Audit Act. Provides that, for fiscal years beginning after December 31, 2027, the operations and fiscal activities of each municipal joint action water agency shall be subject to the Government Reporting Enhancement and Transparency Act. Further amends the Governmental Account Audit Act. Provides that, on or after March 15, 2027, if a governmental unit fails to comply with the requirements of the Act or any other State law mandating the governmental unit to undergo an audit and is more than 63 days late in meeting its reporting obligations, after considering any extensions granted by the Comptroller, the Comptroller shall review the governmental unit's actions. Makes other and conforming changes. Effective immediately.