Illinois Code § 70 ILCS 3010/8

Every sanitary district which issues bonds under this Act shall
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install and maintain a proper system of accounts showing the amount of
revenue received from the sewerage system and the application of that
revenue. At least once each year the sanitary district shall have the
accounts properly audited. A report of that audit shall be open for
inspection at all proper times to any taxpayer, sewerage system user, or
the holder of any bond issued under this Act, or their respective
representatives.

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