Counties and Townships

Amends the Public Employee Disability Act. Provides that, for purposes of provisions in the Act concerning disability benefits, "eligible employee" includes any part-time or full-time county correctional officer or any other full-time or part-time employee of a county sheriff. Provides that, when an eligible employee suffers an injury in the line of duty that causes the employee to be unable to perform the employee's duties, the employing public entity shall continue to provide health insurance benefits on the same terms and conditions as were in effect immediately prior to the injury.

Amends the Metro-East Sanitary District Act of 1974. Changes the Act's short title to the Metro-East Flood Prevention District Act. Changes the name of the Metro-East Sanitary District to the Metro-East Flood Prevention District. Makes conforming changes in the Department of Natural Resources Act, the Flood Prevention District Act, the Southwestern Illinois Metropolitan and Regional Planning Act, the Sanitary District Act of 1907, the North Shore Water Reclamation District Act, the Sanitary District Act of 1917, the Public Utilities Act, the Eminent Domain Act, and the Local Governmental and Governmental Employees Tort Immunity Act.

Amends the Illinois Highway Code. Allows a unit of local government to place a blue reflective pavement marker on any highway, street, or road to mark the location of a fire hydrant or water supply. Prohibits a unit of local government from placing a blue reflective pavement marker on a State highway unless it first obtains an encroachment permit from the Department of Transportation.

Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2028 and after, including: (1) modifying the definitions of "audit report" and "report", and adds a definition for "annual financial report"; (2) requiring the governing body of each governmental unit to conduct an audit every 2 years (rather than annually) of the accounts of the unit to be made by an auditor or auditors, and modifying the requirements of the audits; (3) allowing an exception for a governmental unit receiving revenue of less than $1,400,000 for any fiscal year, with the amount to increase or decrease by a percentage equal to the Consumer Price Index-U as reported on January 1 of each year, to provide a 4-year audit report and annual financial report or annual financial report under specified requirements (rather than a governmental unit receiving revenue of less than $850,000 for any fiscal year providing a 4-year audit report and annual financial report or annual financial report under specified requirements); and (4) modifying the requirements for signing, copying, and filing completed reports. Amends the Township Code to make conforming changes. Effective immediately.

Amends the Township Code. Provides that, if a township owns or controls a cemetery lying within or without, or partly within and partly without, the territory of the township, and if the township has no township collector, then the township supervisor may appoint a cemetery board of managers (now, only the township collector may appoint a cemetery board of managers).