(A) The Board of Trustees shall cause an audit of the funds and accounts of the village to be made by an accountant as required by 65 ILCS 5/8-8-3 et seq.
(65 ILCS 5/8-8-3(a))
(B) The village shall, within six months after the close of each fiscal year, unless an extension is granted, file with the State Comptroller an audit report and supplemental report or a financial report as required in 65 ILCS 5/8-8-3 and 8-8-4.