Illinois Statutes Chapter 65. Municipalities § 115/10-10.4. Certified payroll

(1) annually, until construction is completed, submit a report that, at a minimum, describes the projected project scope, timeline, and anticipated budget; once the project has commenced, the annual report shall include actual data for the prior year as well as projections for each additional year through completion of the project; the Department shall issue detailed reporting guidelines prescribing the requirements of construction-related reports; and

(2) provide the Department with evidence that a certified third-party executed an Agreed-Upon Procedure (AUP) verifying the construction expenses or accept the standard construction wage expense estimated by the Department; upon review of the final project scope, timeline, budget, and AUP, the Department shall issue a tax credit certificate reflecting a percentage of the total construction job wages paid throughout the completion of the project.