Illinois Code § 50 ILCS 205/3a

Reports and records of the obligation, receipt, and use of
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Sec. 3a. 
Reports and records of the obligation, receipt, and use of
public funds
of the Clerk of the Circuit Court of Cook County, units of local government, and school districts, including certified
audits, management letters and other audit reports made by the Auditor General,
County Auditors, other officers or by licensed Certified Public Accountants permitted to perform audits under the Illinois Public Accounting Act

and presented to the corporate authorities or boards of the units of local
government, are public records
available for inspection by the public. These records shall be kept at the
official place of business of the Clerk of the Circuit Court of Cook County and each unit of local government and school
district or at a designated place of business of the unit or district.
These records shall be available for public inspection during regular
office hours except when in immediate use by persons exercising official
duties which require the use of those records. The person in charge of such
records may require a notice in writing to be submitted 24 hours prior to
inspection and may require that such notice specify which records are to be
inspected. Nothing in this Section shall require units of local
government
and school districts to invade or assist in the invasion of any person's
right to privacy.

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