These manuals and procedures shall be designed to account for the various kinds and sizes of units of local government. The manuals and operating procedures shall be reviewed by an advisory committee selected by the State Comptroller composed of persons from the Department of Commerce and Economic Opportunity, other interested State agencies, units of local government, associations of units of local government and other interested or concerned groups. The State Comptroller shall provide or cooperate in educational and training programs to assist local governments in complying with accounting, auditing and reporting requirements. This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn .fade-out { opacity: 0; transition: opacity 1.0s; /* Adjust the duration as needed */ } .cookies { position: fixed; bottom: 0; margin-bottom: 0; /* Ensure no margin at the bottom */ width: 100%; border-radius: 0; /* Remove rounded borders */ opacity: 0.98; z-index: 100; } @media (max-width: 576px) { .cookies { height: auto; /* Allow the height to adjust based on content */ padding-bottom: 80px !important; /* Add extra padding to push buttons above UserWay widget */ } } ILGA.gov is better with cookies. ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies Accept & Continue document.getElementById('about-cookies-btn').addEventListener('click', function () { window.location.href = '/Cookies'; }); (function () { var button = document.querySelector("#cookieConsent button[data-cookie-string]"); button.addEventListener("click", function (event) { document.cookie = button.dataset.cookieString; var cookieContainer = document.querySelector("#cookieConsent"); cookieContainer.remove() }, false); })(); enableWordFriendlyCopy({ selector: '#copyable-content', baseUrl: 'https://ilga.gov/' }); (function () { const BASE_WIDTH = 578; const isDev = location.hostname === 'localhost' || location.hostname === 'dev.ilga.gov'; const log = (...args) => { if (isDev) { console.log(...args); } }; function applyBillScale() { log('--- applyBillScale called ---'); const host = document.querySelector('#billtextanchor .billtext-host'); const scaleEl = document.querySelector('#billtextanchor .billtext-scale'); log('host element:', host); log('scaleEl element:', scaleEl); if (!host || !scaleEl) { log('Missing host or scaleEl, exiting'); return; } const available = window.innerWidth; log('available viewport width:', available); let scale = 1; log('initial scale:', scale); if (available = 850 (desktop)'); } log('calculated scale:', scale); scaleEl.style.transformOrigin = 'top left'; scaleEl.style.transform = `scale(${scale})`; log('transform:', scaleEl.style.transform); const calculatedWidth = BASE_WIDTH * scale; scaleEl.style.width = `${calculatedWidth}px`; log('calculated width:', calculatedWidth); } log('Bill scaling script loaded. isDev =', isDev); window.addEventListener('orientationchange', () => { log('orientationchange event fired'); applyBillScale(); }); document.addEventListener('DOMContentLoaded', () => { log('DOMContentLoaded event fired'); applyBillScale(); }); })(); (function () { var s = document.createElement('script'); var h = document.querySelector('head') || document.body; s.src = 'https://acsbapp.com/apps/app/dist/js/app.js'; s.async = true; s.onload = function () { acsbJS.init({ statementLink: '', footerHtml: '', hideMobile: false, hideTrigger: false, disableBgProcess: false, language: 'en', position: 'left', leadColor: '#070D0D', triggerColor: '#03396c', triggerRadius: '50%', triggerPositionX: 'left', // Change from 'right' to 'left' triggerPositionY: 'bottom', triggerIcon: 'people', triggerSize: 'medium', triggerOffsetX: 20, triggerOffsetY: 20, mobile: { triggerSize: 'small', triggerPositionX: 'left', // Change from 'right' to 'left' triggerPositionY: 'bottom', triggerOffsetX: 10, triggerOffsetY: 10, triggerRadius: '50%' } }); }; h.appendChild(s); })(); document.addEventListener('DOMContentLoaded', function () { document.querySelectorAll('button[onclick]').forEach(button => { // Extract the href from the inline onclick const onclick = button.getAttribute('onclick'); const match = onclick.match(/location\.href\s*=\s*['"]([^'"]+)['"]/); if (!match) return; const url = match[1]; // Remove the inline onclick to prevent auto navigation button.removeAttribute('onclick'); // Add our controlled event listener button.addEventListener('click', function (e) { if (e.ctrlKey || e.metaKey) { window.open(url, '_blank'); } else { window.location.href = url; } }); }); });
15 ILCS 425/2
The State Comptroller shall publish manuals and operating procedures which may be used by units of local government in complying with accounting, auditing and reporting requirements
Known as the Local Government Accounting Systems Act
The act spans §§ 15-425-0-01 to 15-425-2 (3 sections).
P.A. 94-793, eff. 5-19-06.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.