Illinois § 8-8-7
Full text of Illinois Illinois Compiled Statutes § 8-8-7, with citation guidance and answers to common questions.
§ 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.)
Frequently Asked Questions About Illinois § 8-8-7
What does Illinois Compiled Statutes § 8-8-7 cover?
Section 8-8-7 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 8-8-7?
A common citation format is "Illinois Compiled Statutes § 8-8-7" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 8-8-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.