Illinois Code § 105 ILCS 5/2-3.28

Rules and regulations of budget and accounting systems.
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To prescribe rules and regulations defining what shall constitute a
budget and accounting system required under this Act. The rules and
regulations shall prescribe the minimum extent of verification, the type
of audit, the extent of the audit report and shall require compliance
with statutory requirements and standards and such requirements as the
State Board of Education deems
necessary for an adequate
budget and accounting system.

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