Ill. Admin. Code tit. 23 § 675.80
Each provider and its contractors shall maintain books and records relating to the provision of SES and necessary to support amounts charged to districts for SES. Books and records, including information stored in databases or other computer systems, shall be maintained by the provider and its contractors for a period of five years after the date of final payment under the district's agreement with the provider. Books and records required to be maintained under this Section shall be available for review or audit by representatives of ISBE during normal business hours, with or without notice from ISBE. The provider and its representatives shall fully cooperate with any such review or audit. Each provider shall also grant representatives of ISBE full access to any site at which the provider offers SES for purposes of observing and monitoring program activities.
Ill. Admin. Code tit. 23, § 675.80