Illinois Code § 60 ILCS 1/205-90

System of accounts; audits.
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The township board of each
township availing itself of the provisions of this Article shall maintain a
proper system of accounts showing the receipts from the operation of the
system and the application of those receipts and shall at least
once each year cause the accounts to be properly audited by independent public
accountants. Copies of the audits shall be filed in the office of the
township clerk and shall be made available for inspection at all proper times
by any water user, township board member, or other interested person.

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