Division

Audit of Accounts

65 ILCS 5/8-8-1— This Division 8 may be cited as The Illinois Municipal Auditing Law
65 ILCS 5/8-8-2— The following terms shall, unless the context otherwise indicates, have the following meanings: (1) "Municipality" or "municipalities" means all cities, villages and incorporated towns having a population of less than 500,000 as determined by the last preceding Federal census
65 ILCS 5/8-8-3— Audit requirements
65 ILCS 5/8-8-3.5— Tax Increment Financing Report
65 ILCS 5/8-8-4— Overdue reports
65 ILCS 5/8-8-5— (a) Prior to fiscal year 2019, the audit shall be made in accordance with generally accepted auditing standards
65 ILCS 5/8-8-7— When the auditor or auditors have completed the audit, not less than 2 copies of a report of the audit shall be made and signed by the making such audit, and shall immediately be filed with the municipality audited
65 ILCS 5/8-8-8— The expenses of the audit and investigation of public accounts provided for in Division 8, whether ordered by the corporate authorities or the Comptroller, shall be paid by the municipality for which the audit is made
65 ILCS 5/8-8-9— The provisions of the Division 8 shall not be construed to relieve any officer of any duties now required by law of him with relation to the auditing of public accounts or the disbursement of public funds
65 ILCS 5/8-8-10
65 ILCS 5/8-8-10.5— Audit report disclosure