Annually make a report in writing, showing the following:
        (1) The amount of road money received by the district
    
and a full and detailed statement as to how and where expended and the balance, if any, unexpended.
        (2) The amount of liabilities incurred and not paid
    
(any undetermined liabilities shall be estimated) and the determined or estimated amount owing to each creditor, who shall be named.
        (3) An inventory of all tools having a present value
    
in excess of $200, machinery and equipment owned by the district, and the state of repair of these tools, machinery, and equipment.
        (4) Any additional matter concerning the roads of the
    
district the highway commissioner thinks expedient and proper to report.
    In counties under township organization, the reports in districts composed of a single township shall be made to the board of town trustees within 30 days before the annual town meeting. In consolidated township road districts in counties under township organization and in road districts in counties not under township organization, the report shall be made not later than the last Tuesday in March to the district clerk, who shall file the report in his or her office and record the report at large in the records of the district.
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Terms Used In Illinois Compiled Statutes 605 ILCS 5/6-201.15

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