55 ILCS 5/ Counties Code.

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55 ILCS 5/6-31008

(55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008)

Sec. 6-31008. Expenses of audit.

The expenses of conducting the
audit and making the required audit report or financial statement for each
county, whether ordered by the county board or the Comptroller, shall be
paid by the county and the county board shall make provisions for such
payment. If the audit is made by an auditor or auditors retained by
the Comptroller, the county, through the county board, shall pay to the
Comptroller reasonable compensation and expenses to reimburse him for the
cost of making such audit.
Moneys paid to the Comptroller pursuant to the preceding sentence shall be
deposited into the Comptroller's Audit Expense Revolving Fund.

Such expenses shall be paid from the general corporate fund of the
county.

Contracts for the performance of audits required by this Division may
be entered into without competitive bidding.

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

55 ILCS 5/6-31009

(55 ILCS 5/6-31009) (from Ch. 34, par. 6-31009)

Sec. 6-31009.

Public records.

All audit reports and financial
statements are public records and shall be open to public inspection. The
clerk of the county board shall furnish a copy of the audit report or
financial statement to any person making a request and paying the fee
therefor. The fee shall be set by the county board and shall not exceed $15.

(Source: P.A. 86-962.)