Illinois General Assembly - Illinois Compiled Statutes

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65 ILCS 5/8-8-7

(65 ILCS 5/8-8-7) (from Ch. 24, par. 8-8-7)

Sec. 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.  Each audit report shall include the certification
of the auditor or auditors making the audit that the audit has been
performed in compliance with generally accepted auditing standards.
The municipality shall immediately make one copy of
the report, or one copy of the report authorized by this Division 8 in lieu
of an audit report, a part of its public records and at all times
thereafter this copy shall be open to public inspection. In addition, the
municipality shall file one copy of the report with the Comptroller.
An audit report which fails to meet the requirements of this Act shall be
rejected by the Comptroller and returned to the municipal authorities for
corrective action.  Nothing in this Section shall be construed as
preventing a municipality, in
filing its audit report with the Comptroller, from transmitting with such
report any comment or explanation that it may desire to make concerning
that report. The audit report filed with the Comptroller, together with any
accompanying comment or explanation, shall immediately become a part of his
public records and shall at all times thereafter be open to public
inspection. It shall be unlawful for the auditor to make any disclosure
of the result of any examination of any public account excepting as he does
so directly to the corporate authorities of the municipality audited.

(Source: P.A. 101-419, eff. 1-1-20.)