Illinois Code § 605 ILCS 5/6-201.15

Annually make a report in writing, showing the following:
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(1) The amount of road money received by the district 
 
and a full and detailed statement as to how and where expended and the balance, if any, unexpended.

 
 
(2) The amount of liabilities incurred and not paid 
 
(any undetermined liabilities shall be estimated) and the determined or estimated amount owing to each creditor, who shall be named.

 
 
(3) An inventory of all tools having a present value 
 
in excess of $200, machinery and equipment owned by the district, and the state of repair of these tools, machinery, and equipment.

 
 
(4) Any additional matter concerning the roads of the 
 
district the highway commissioner thinks expedient and proper to report.

 
In counties under township organization, the reports in districts
composed of a single township shall be made to the board of town trustees
within 30 days before the annual town meeting. In consolidated township road
districts in counties under township organization and in road districts in
counties not under township organization, the report shall be made not later
than the last Tuesday in March to the district clerk, who shall file the report
in his or her office and record the report at large in the records of the
district.

and a full and detailed statement as to how and where expended and the balance, if any, unexpended.
(any undetermined liabilities shall be estimated) and the determined or estimated amount owing to each creditor, who shall be named.
in excess of $200, machinery and equipment owned by the district, and the state of repair of these tools, machinery, and equipment.
district the highway commissioner thinks expedient and proper to report.

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