Illinois Code § 55 ILCS 5/6-28001

County highway working cash fund in counties of 500,000
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or more. In each county in this State having a population of 500,000 or
more inhabitants a fund to be known as a county highway working cash fund
may be created, set apart, maintained and administered in the manner
prescribed in this Division for the purpose of enabling such county to have
in its treasury at all times sufficient money to meet demands thereon for
ordinary and necessary expenditures for county highway purposes.

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