Illinois Code § 305 ILCS 5/12-21.17

Supervision by Illinois Department.
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If a local governmental
unit receives State funds for public aid
purposes under Article VI its administration, including the use of local
resources, shall be subject to the supervision and the rules and
regulations of the Illinois Department. The Department shall also
supervise the setting of the local uniform budget standard and its
enforcement.

 
Such units and the officers thereof shall deliver to the Illinois
Department for examination and inspection all books, records, accounts,
and other documents which the Department requires.

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