Illinois Code § 70 ILCS 1205/9.1-4

Whenever revenue bonds are issued under Section 9.1-1 of this
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Article, all revenue derived from the operation of the golf course, or
courses, shall be deposited in a separate fund designated as the "Golf
Course Fund" of the park district. This fund shall be used only in paying
the cost of operation and maintenance of the golf course, or courses, in
providing an adequate depreciation fund, and in paying the principal of and
interest upon the revenue bonds of the district issued under Section 9.1-1
of this Article.

 
A depreciation fund is a fund for such replacements as may be necessary
from time to time for the continued effective and efficient operation of
the golf course, or courses. Such a fund shall not be allowed to accumulate
beyond a reasonable amount necessary for the purpose and shall not be used
for extensions to the golf course, or courses.

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