Illinois Code § 105 ILCS 5/3-6

Financial report - Presentation of books and vouchers for
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inspection. The regional superintendent shall report, in writing, to the
county board, on or before January 1 of each year, stating, (1) the
balance on hand at the time of the last report, and all receipts since
that date, with the sources from which they were derived; (2) the amount
distributed to each of the school treasurers in his county; (3) any
balance on hand. At the same time he shall present for inspection his
books and vouchers for all expenditures, and submit in writing a
statement of the condition of the institute fund and of any other funds
in his care, custody or control.

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