Illinois Code § 105 ILCS 5/32-7.1

Amount of bond.
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The amount of the bond prescribed by Section 32-7 shall be fixed by the
governing body of the district but shall not be less than 1/10 of the
maximum amount of all moneys which came into the hands or control of such
treasurer or his predecessors during any fiscal year in the preceding 5
years nor less than 1 1/2 times the largest amount estimated by such
governing body will be in his hands or control at any one time if
individuals act as sureties nor less than the largest amount estimated by
such governing body will be in his hands or control at any one time if the
surety is a surety company authorized to do business in this State.

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