Illinois Code § 605 ILCS 5/10-306

The county board of each such county shall install and
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maintain a proper system of accounts, showing the receipts from the
operation of the bridge and the application of the same, and the county
board shall at least once a year cause such accounts to be properly audited
by a certified public accountant and copies of such audit shall be filed in
the office of the county clerk and shall be open for inspection at all
proper times to any taxpayer, bondholder or other creditor of such county.

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