Illinois Code § 35 ILCS 200/20-120

Accounts for collector and treasurer.
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Each county clerk and county collector shall
keep, in written or electronic format, an account stating the amount
of county tax to be collected, and the county tax received by him or her
from sales and redemptions of forfeited property, and any other county funds
that shall come into the collector's hands. All persons paying money into the county treasury, for all
purposes except the county taxes, must deposit it with the treasurer. The treasurer shall give duplicate
receipts to the person paying, one to be
 
retained by the person paying and the other filed in the county treasurer's office.

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