Illinois Code § 30 ILCS 230/4

The State Comptroller shall prescribe a uniform form and system of
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receipts for use when money is received for or on behalf of the State and
it is the duty of all officers, boards, commissions, commissioners,
departments, institutions, arms or agencies of the State government which
are subject to the provisions of this Act to use only the uniform form and
system of receipts so prescribed. The Comptroller shall at all times have
the right to examine such of the books, documents, memoranda, files, papers
and records of any officer, board, commission, commissioner, department or
institution, receiving moneys as aforesaid as are necessary to verify the
accuracy of the account required by Section 2 of this Act to be kept.

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