Illinois Code § 70 ILCS 3610/7

It shall be the duty of the Board of Trustees of every District to
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cause an annual audit of its accounts to be made by a certified public
accountant of Illinois. The audit shall be completed, filed with the
District within 4 months after the close of each fiscal year of the
District. Certified copies of annual audits shall likewise be filed with
the Secretary of State and with the governing body or bodies which created
the District.

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