Illinois Code § 105 ILCS 5/15-27

Audit.
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In the month of July of each year and at such other times as they may
think necessary the township land commissioners shall cause an audit to
be made by a public accountant of all funds under their jurisdiction. A
certified copy of such annual audit shall be filed with the regional
superintendent of schools and the State Board of Education
by October 15 each year.

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