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Behind on your Comptroller annual financial report? We prepare every late year for a fixed price.

Each late annual financial report for fiscal 2025 or later can draw a fee of up to US$20 a day, and the Comptroller can order an audit of a unit whose reports stay unfiled and send it the bill. We prepare the report for every late year from your bank statements and treasurer's records. Your officer reviews it, signs and files. We invoice after delivery.

Ask for the free statement See prices

For Illinois townships, villages, cities and fire protection, park, library, road, sanitary, water and other districts. Send your unit's name or Comptroller unit code.

456

local governments on the Comptroller's late list dated October 13, 2026.

978

late reports between them, some going back to 2001.

119

units with three or more reports late.

US$1.88M

is what the daily schedule in the law adds up to on the 499 late reports for fiscal 2025 and later, before any reduction.

Our count from the Illinois Comptroller's list of delinquent local government reports, dated October 13, 2026. How the fees add up

Late fees

What a late report can cost

The law lets the Comptroller charge a fee for each late report: US$5 a day for the first 15 days past due, US$10 a day for days 16 to 30, US$15 a day for days 31 to 45 and US$20 a day from day 46. The amounts may be reduced at the Comptroller's discretion. The law calls them fees; the Comptroller's notices call them fines.

One late report, fee so farBy the schedule in the law, before any reduction
Days past due	Fee so far
15 days	US$75
30 days	US$225
45 days	US$450
60 days	US$750
100 days	US$1,550
180 days	US$3,150
One year	US$6,850

Five things that move the number

Per report, per fiscal year. A unit that owes both its annual financial report and its audit for one year can draw two fees, and each late year adds up on its own.
Fiscal 2025 and later only. The Comptroller's fines FAQ says the fees apply to fiscal 2025 reports and every year after. Older late reports carry no daily fee, but they stay on the public list.
The clock starts the day after your due date. The report is due 180 days after your fiscal year ends, or 240 days if you ask for the 60-day extension in Comptroller Connect before you submit. Filing in the extension window without asking still draws fees from day 181.
It stops only when a compliant report is received, in the Comptroller's words. A rejected report or a draft upload loses its received date, and the fees keep running.
It may be reduced after you file. The Comptroller's office sends instructions for asking for a reduction after the report is in, and asks units to wait for them.

How you hear about it

The Comptroller sends three fine notices. The first comes about 3 months after your due date, or about 1 month after your final due date if you had an extension; the next two follow a month apart. After the third notice, the fine is certified as a debt owed to the Comptroller's office.

Bigger than the fee: an audit you did not order

If a report is still not filed by the date in the Comptroller's written notice, the law says the Comptroller shall have an audit made, and the unit pays the auditor's actual compensation and expenses. The Comptroller may decline when the books are inadequate or unavailable, or the cost would be an unreasonable burden. Either way, the unit stays on the list until it files.

The same schedule appears in four laws: 50 ILCS 310/4(c) for townships and districts, 65 ILCS 5/8-8-4(d) for cities and villages, 65 ILCS 5/8-8-3.5 for TIF reports and 55 ILCS 5/6-31004(c) for counties. Comptroller, Fines: Frequently Asked Questions (PDF). Checked October 13, 2026. Every fee figure on this site is an estimate, before any reduction.

Who files

Which units owe the report, and under which law

Every unit files one annual financial report in Comptroller Connect, due 180 days after its fiscal year ends. Drainage districts and school districts do not file it with the Comptroller. The counts below are the units on the October 13, 2026 late list.

Unit type	On the late list	Law that requires the report	Audit rule through fiscal 2026
Villages, cities and incorporated towns	139 villages, 27 cities	Illinois Municipal Code, 65 ILCS 5/8-8-3	Population 800 or more, bonded debt or a utility: audit every year plus the report. Under 800 with no utility and no bonded debt: the report only.
Townships	133	Governmental Account Audit Act, 50 ILCS 310	Revenue under US$850,000: an audit every 4 years, or a 3/5 board vote with no audit. At or above: audit every year plus the report.
Fire protection, park, library, road, sanitary, water and other districts	55 fire protection, 29 park, 10 water service, 8 library, 8 road, 7 sanitary, 3 port, 3 public water and others	50 ILCS 310	As townships
Counties	14	Counties Code, 55 ILCS 5/6-31003	Audit every year by a CPA, plus the report

The four shapes of the report

One online form, four shapes

There is no separate paper form per unit type. The screens your unit sees in Comptroller Connect depend on its type and its answers to the registration questions, which is why we decide the shape for each late year before entering a single figure.

Shape 1

Verification of Appropriation

For a special purpose district whose total appropriation or budget is at or under the year's threshold (US$9,630 for fiscal 2025). Contact details and the appropriation figure, then submit.

Shape 2

Abbreviated form

For a special purpose district with total revenue under US$100,000 that keeps cash-basis books with no assets. Revenue, spending, fund balance and debt in three columns. No assets page.

Shape 3

Full report, no sub-accounts

Every other special purpose district: fire protection, park, library, road, sanitary, water service and so on. All registration steps and all financial pages, by fund type.

Shape 4

Full report with sub-accounts

Cities, villages, incorporated towns, townships and counties, with the sub-accounts the unit ticks. Cities and villages also answer the home rule and TIF questions.

What the full report asks for

Registration: contacts with three separate government emails, each validated; purchasing agent and FOIA officer; fiscal year end; accounting method, debt, utilities and pensions; population and equalized assessed valuation; employees and salaries; funds and component units; appropriation
Assets, liabilities and equity at year end (codes 101 to 145, or 101 to 155 for GASB 34 units)
Revenue by source (codes 201 to 240) and spending by function (251 to 280), each by fund type
Fund balance (301 to 310), indebtedness (400 to 423), debt limits, pensions (500 to 505) and optional capital outlay
Audit requirement, explanations for any "other" figure or difference, then submit

Rules that catch units out

Whole dollars only: no commas, dollar signs or cents. Click Add/Update on every page, and accept each total with "Yes".
A draft upload is not a filed report. Its received date is removed and fees run from the due date.
The Comptroller has 45 days to review. A reopened report stays open for only 2 business days.
Each fiscal year is its own login and its own report. File the oldest first.

Comptroller Connect Instructions, fiscal 2025 and 2026 editions; our note on filing without a rejection

Fiscal 2027

The audit-in-lieu line rises from US$850,000 to US$1.4 million

Public Act 104-635 (Senate Bill 2836) took effect July 24, 2026. Beginning with fiscal 2027, a township or district under the Governmental Account Audit Act with revenue under US$1.4 million may skip the yearly audit and choose one of two routes. Units at or above the line keep the yearly audit and also file the report. Before fiscal 2027, including any late years you are catching up, the old US$850,000 line applies.

Option 1

An audit every 4 years

The unit has an audit made at least once every 4 years by a licensed CPA, and files the annual financial report every year.

Option 2

A board vote every year, no audit

A copy of the report goes to each board member, it is presented at a public meeting, in person or by live phone or web connection, and the board approves it by a 3/5 majority vote. A Certified Copy of Vote goes in with the report.

First reports under the new lineDue 180 days after year end, or 240 with the extension
Fiscal year ends	Report due	With extension
March 31, 2027	Sept. 27, 2027	Nov. 26, 2027
April 30, 2027	Oct. 27, 2027	Dec. 26, 2027
Dec. 31, 2027	June 28, 2028	Aug. 27, 2028

The Comptroller's own example labels a fiscal year by the year it ends, so fiscal 2027 is the year that ends during 2027.

The vote document has to be right

The Certified Copy of Vote is the Comptroller's own form. It must show the unit's name and code, the fiscal year, that the report was approved by a 3/5 majority vote, the date, and the signature of the official record keeper (the township clerk, or the FOIA officer for a district), with a notary seal or the unit's official seal. Approval can take up to 5 business days, and a faulty form is rejected with the report, while fees run.

Cities, villages and incorporated towns follow the Municipal Code instead. From fiscal 2027, under P.A. 104-167 and P.A. 104-852: under 1,000 people with no utility and no bonded debt, the report only; under 1,000 with a utility or bonded debt, the report every year and an audit every 4 years; 1,000 or more, an audit and the report every year. Counties still audit every year. Read the full note on the fiscal 2027 change.

What you get

Three services, one way of working

Most units start here

Catch-up

US$2,000 to 4,500

The annual financial report for up to three late years, from your records
Totals checked against your bank statements
Filing notes for Comptroller Connect, year by year
A one-page fee statement for your board
Longer gaps quoted after the free statement

Every year after

Yearly report

US$600 to 1,800 a year

A reminder and records checklist well ahead of your due date
The report prepared and checked against your bank statements
Filing notes, and the last day to ask for the 60-day extension
Cancel any year by email

From fiscal 2027

Audit-in-lieu package

US$1,000 to 2,500

For units under US$1.4 million whose board chooses to file the report instead of a yearly audit
The fiscal 2027 annual financial report
A plain one-page summary for each board member
The Comptroller's Certified Copy of Vote checklist and a timeline so the vote and its approval land before your due date

What you get back, for each year

A figures sheet: every number and answer in the order the Comptroller Connect screens ask for them, with the record each comes from
A note of how each total ties to your bank statements
A plain filing guide for the officer who submits, from login to the county clerk's copy
A list of anything your records could not settle, with what we assumed and why, to read before you file
Your next due dates, including the last day to ask for the extension
After you file, if the Comptroller sends reduction instructions: a letter template you can adapt and send in your own name

We do

Prepare each report from your records
Check every total against your bank statements
Write the filing notes
List what is missing, and the simplest way to get it
Keep a calendar of your due dates

We do not

Audit. That is a licensed CPA's work, and we are not a CPA firm.
Log in as you. Your officer keeps the login and submits.
Decide your audit route, or draft a motion, resolution or ordinance.
Ask the Comptroller to reduce your fees. That request is yours.

Sample statements

Real statements, built from the Comptroller's late list

Three of the free one-page statements we prepared from the list dated October 13, 2026, with each unit's name, code and county removed. The late reports, days late and fee math are real. Yours looks the same.

One-page late report statement for an Illinois township: three late annual financial reports, fee estimate US$7,255 before any reduction. — **Township, three late years**Reports for fiscal 2024, 2025 and 2026. The fiscal 2025 report is 381 days late: about US$7,170 on the schedule. Estimate so far US$7,255, rising about US$30 a day.Open the PDF

One-page late report statement for an Illinois village: a late annual financial report and four late TIF reports, fee estimate US$3,810. — **Village, report and TIF reports**A fiscal 2025 report 46 days late plus four TIF reports. Estimate so far US$3,810. The statement lists every late item on the list; our catch-up price covers the annual financial reports.Open the PDF

One-page late report statement for an Illinois village with late reports going back to fiscal 2005. — **Village, reports back to 2005**Twenty-seven late items, but only the fiscal 2025 report draws a daily fee: US$6,570 so far. Older years still need filing to come off the list, and we quote a gap this long after the free statement.Open the PDF

What we need from you

For each late year, the paper your treasurer already keeps

These follow the documents the Comptroller's own filing instructions tell units to have ready. Scans, phone photos and exports from your accounting software are all fine.

What we never ask for

Your Comptroller Connect login, online banking logins, anyone's Social Security number or individual pay records. Payroll totals are enough.

Your unit's name, Comptroller unit code and fiscal year end, and the officer who will file.
Bank statements for every account, all 12 months, plus the first month after year end. Include savings, money market, CD and Illinois Funds statements.
The treasurer's report, ledger or check register. From QuickBooks or similar: the general ledger, income statement by fund and year-end balance sheet.
The appropriation or budget ordinance, with amendments, and the tax levy ordinance.
Payroll totals, such as the W-3, and the number of people paid on a W-2.
Loan, bond or lease-purchase papers and year-end balances, if any.
Grant award letters, ordinances creating special funds, and large purchases in the year.
Your IMRF GASB 68 report, if you take part in IMRF, and the billing summary if you run a utility.
The last annual financial report you filed, if you have it. If not, we pull it from the Comptroller's public warehouse.

Process

From the late list to a filed report, by email

No visits, no software to install and nothing to pay up front.

Free statement
Within 2 business days
Email your unit's name or code. You get a one-page statement built from the Comptroller's public list: each late report, its due date, days late and the fee math so far.
Fixed quote
On request
A one-page quote and scope with a fixed price and a delivery date, addressed to your board if it must approve the spend.
You send records
Your pace
For each late year, the records listed above. We ask follow-up questions by email, and if a year cannot be rebuilt from what exists, we tell you before we start.
We prepare each report
Days once records are complete
We decide the report's shape for each year, fill in every figure from your records, tie the totals to your bank statements and write the filing notes in screen order.
Your officer files
Oldest year first
Your officer reads the assumptions list, enters the figures in Comptroller Connect and submits, then files a copy with the county clerk. You keep the login the whole time.
Invoice, net 30
After delivery
Pay by ACH or check within 30 days. If the Comptroller returns a report for a reason inside our work, we fix it free. With the yearly service, we remind you ahead of your next due date.

Pricing

Fixed prices, quoted in writing before we start

Illinois servicesFixed price in US dollars, inside these ranges
Service	Price
Catch-upUp to three late years, one fixed-price job	US$2,000 to 4,500
Yearly reportThe current year, done before it is due	US$600 to 1,800 a year
Audit-in-lieu packageFiscal 2027 and after, under US$1.4 million	US$1,000 to 2,500

Where your price lands in the range

How many funds and bank accounts your unit keeps
How complete the records are for each year
Whether you carry debt or run a utility, which adds pages
Whether your unit can use the shorter abbreviated form

Quote: A fixed price on one page, with the scope and delivery date, addressed to your board if it must approve the spend.
Payment: Invoice after delivery, net 30. No deposit and nothing to pay before you have the reports.
Methods: ACH bank transfer or check, in US dollars. If your rules require a card, tell us before you order and we confirm whether we can take one.
Tax form: We are a Canadian corporation, so US payers get IRS Form W-8BEN-E instead of a W-9.
Vendor forms: Send your unit's vendor or conflict-of-interest forms and we complete them.
Optional second check: An experienced governmental bookkeeper can go over the numbers before delivery. It is not required by law, and it is quoted with the job if you want it.
Not included: Audits, which must be done by a licensed CPA; legal or accounting advice, or a decision on your audit route; board resolutions or ordinances; logging in or filing for you; fee reduction requests.

Questions

Questions treasurers and clerks ask

Our treasurer could file this. Why would we pay?

Many treasurers do file it themselves, and the Comptroller designs the form so they can. What we sell is time: several late years turned into finished reports in days once the records are in, not months of evenings. If your treasurer has the time, the free statement still shows exactly what is late and what it may cost.

Are you accountants or a CPA firm?

No. We are not a CPA firm, we do not audit, and we give no opinion or assurance on your numbers. We prepare the annual financial report from your records, for your review and filing. Your officer checks it and signs.

Do you need our Comptroller Connect password?

No, never. Your officer keeps the login. Our figures sheet follows the order of the screens in Comptroller Connect, so entering the figures and submitting goes quickly.

Will filing stop the fees?

The Comptroller's fines FAQ says fees stop when a compliant report is received. A rejected report or a draft upload loses its received date and the fees keep running, so we check every report against your records before you file it, and your filing guide covers the steps that most often cause a rejection.

Can the fees be reduced?

The law lets the Comptroller reduce them. After you file, the Comptroller's office sends instructions for asking for a reduction. That request is yours to make, in your own name; we do not make it for you, but we give you a letter template you can adapt.

Our records for the late years have gaps.

That is common. We start from bank statements, because your bank keeps them, and list anything still missing with the simplest way to get it. If a year cannot be rebuilt from what exists, we tell you before we start.

Some of our late years are very old. Can they still be filed?

Some units on the list have reports going back to 2001. Whether Comptroller Connect still accepts years before fiscal 2023 is something we have not confirmed, so for a gap that old we ask you to check with the Comptroller's Local Government hotline, 877-304-3899, before we price it.

Which audit route should our board pick for fiscal 2027?

That is your board's decision, and if you are unsure which rule applies, ask your attorney or your auditor. We prepare the report for whichever route the board picks, and for the vote route we prepare a summary for each board member and a timeline so the vote and its approval land before your due date.

How do we pay, and does our board need to approve it?

You pay on invoice after delivery, net 30, by ACH bank transfer or check in US dollars. No deposit. We send a one-page fixed quote addressed to your board for the packet. We are a Canadian company, so we give US payers IRS Form W-8BEN-E instead of a W-9.

Questions about all three services: data handling, timing, ending the work and more

Insights

Short reads to forward to your board

October 13, 2026

See your late years and what they may cost, on one page.

Send your unit's name or Comptroller unit code. Within 2 business days we send a statement of every late report on the Comptroller's list, with days late and the fee math so far. Free, no obligation.

Already have our email? Just reply "yes" to it.

Ask for the free statement See prices

Behind on your Comptroller annual financial report? We prepare every late year for a fixed price.