Ill. Admin. Code tit. 11 § 433.130
In all totalizator systems, the seller/cashier shall retain and account for all refunded and/or cancelled tickets. These refunded/cancelled tickets will be retained by the organization licensee, in the manner prescribed in Section 433.60. In the case of a request for an extension, as detailed in Section 433.60, the tickets shall be retained until all audit tests have been completed and the State Director of Mutuels, or his designee, issues a letter allowing for the disposal of such tickets and records. If a refunded/cancelled ticket is not available for inspection then sufficient supporting documentation, i.e., seller/cashier history, shall be available upon request. In no event will a refunded/cashier ticket which has been removed from the tote system by a keyboard entry be accepted by the Pari-Mutuel Audit Unit as record of payment unless the actual hard copy ticket is presented during the audit or lost bet report.
Ill. Admin. Code tit. 11, § 433.130