Ill. Admin. Code tit. 86 § 850.101
The Local Government Revenue Recapture Act (the Act), [50 ILCS 355 ], establishes a process for municipalities or counties that receive a disbursement of tax proceeds from the Department to contract with third parties to ensure that the municipality or county receives the correct tax disbursements from the Department. A registered third party must work directly with the municipality or county to acquire financial information. A third party may, however, directly access a municipality's or county's financial information that is provided by the Department by electronic means under Section 11 of the Retailers' Occupation Tax Act, provided that the third party meets all other conditions under Section 850.120(a)for the receipt of financial information. [50 ILCS 355/5-10] The Act also creates a Certified Audit Pilot Program that allows taxpayers to engage a qualified practitioner to perform a certified audit, instead of the Department, based on an actionable referral by a municipality, county, or registered third party under the Act.
Ill. Admin. Code tit. 86, § 850.101