Illinois Code § 30 ILCS 740/2-4

The Department shall establish forms for the reporting
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of projected and actual operating deficits and expenses and other required
information by the participants, and has the power to promulgate rules and
regulations for the filing of such reports within the limitations set out
in Sections 2-5, 2-6 and 2-7. Each participant shall be governed by the rules and regulations established under this Section.

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