Illinois Statutes Chapter 55. Counties § 5/3-1006. Additional duties in counties of 275,000 or less

(a) Be the general accountant of the county and keep its general accounts.

(b) Devise and install a system of financial records in the offices and divisions of the county, to be followed in such offices and divisions. Such a system shall be suitable to the needs of the office and in accordance with generally accepted principles of accounting for governmental bodies.