Illinois Code § 30 ILCS 350/6

Costs of project or purpose.
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Whenever a governmental unit is
authorized by applicable law to issue bonds without referendum pursuant to
authority granted or mandate imposed to pay for some public purpose or
facility, the public corporation may add to the estimate of costs and
include in the authorized amount for
such bonds and pay from bond proceeds an amount to provide for expenses of
issuing such bonds, including underwriter's spread and costs of bond
insurance or other credit enhancement, and also an amount to pay capitalized
interest and provide a reserve fund as otherwise permitted by this Act.

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