Illinois Code § 70 ILCS 1815/27

The State and all counties, cities, villages, incorporated towns and
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other municipal corporations, political subdivisions and public bodies, and
public officers of any thereof, all banks, bankers, trust companies,
savings banks and institutions, building and loan associations, savings and
loan associations, investment companies and other persons carrying on an
insurance business, and all executors, administrators, guardians, trustees
and other fiduciaries, may invest lawfully any sinking funds, moneys or
other funds belonging to them or within their control in any bonds or
certificates issued pursuant to this Act. The purpose of this Section is to
authorize investment in such bonds or certificates, by all sinking,
insurance, retirement, compensation, pension and trust funds, whether owned
or controlled by private persons or public officers. Nothing contained in
this Section relieves any person or officer from any duty to exercise
reasonable care in selecting securities for purchase or investment.

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