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| Public Act 103-1068
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| HB0817 Enrolled | LRB103 04410 HLH 49416 b |
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AN ACT concerning State government.
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Be it enacted by the People of the State of Illinois, |
represented in the General Assembly:
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Section 5. The State Treasurer Act is amended by changing |
Section 35 as follows:
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(15 ILCS 505/35) |
Sec. 35. State Treasurer may purchase real property. |
(a) Subject to the provisions of the Public Contract Fraud |
Act, the State Treasurer, on behalf of the State of Illinois, |
is authorized during State fiscal years 2019 and 2020 to |
acquire real property located in the City of Springfield, |
Illinois which the State Treasurer deems necessary to properly |
carry out the powers and duties vested in him or her. Real |
property acquired under this Section may be acquired subject |
to any third party interests in the property that do not |
prevent the State Treasurer from exercising the intended |
beneficial use of such property. |
(a-5) To ensure the safe and optimal operation of any real |
property acquired under subsection (a) and any improvements |
made to that real property, the State Treasurer, or the |
Department of Natural Resources on the State Treasurer's |
behalf, may acquire, at any time, any interest in any other |
real property, and the State Treasurer may make improvements |
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and repairs on any property acquired under subsection (a) and |
this subsection. |
(b) Subject to the provisions of the Treasurer's |
Procurement Rules, which shall be substantially in accordance |
with the requirements of the Illinois Procurement Code, the |
State Treasurer may: |
(1) enter into contracts relating to construction, |
reconstruction or renovation projects for any such |
buildings or lands acquired pursuant to subsections |
subsection (a) and (a-5); and |
(2) equip, lease, operate and maintain those grounds, |
buildings and facilities as may be appropriate to carry |
out his or her statutory purposes and duties. |
(c) The State Treasurer may enter into agreements with any |
person with respect to the use and occupancy of the grounds, |
buildings, and facilities of the State Treasurer, including |
concession, license, and lease agreements on terms and |
conditions as the State Treasurer determines and in accordance |
with the procurement processes for the Office of the State |
Treasurer, which shall be substantially in accordance with the |
requirements of the Illinois Procurement Code. |
(d) The exercise of the authority vested in the Treasurer |
by this Section is subject to the appropriation of the |
necessary funds. |
(e) State Treasurer's Capital Fund. |
(1) The State Treasurer's Capital Fund is created as a |
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trust fund in the State treasury. Moneys in the Fund shall |
be utilized by the State Treasurer in the exercise of the |
authority vested in the Treasurer by subsection (b) of |
this Section. All interest earned by the investment or |
deposit of moneys accumulated in the Fund shall be |
deposited into the Fund. |
(2) Moneys in the State Treasurer's Capital Fund are |
subject to appropriation by the General Assembly. |
(3) The State Treasurer may transfer amounts from the |
State Treasurer's Administrative Fund and from the |
Unclaimed Property Trust Fund to the State Treasurer's |
Capital Fund. In no fiscal year may the total of such |
transfers exceed $500,000 or the amount appropriated by |
the General Assembly in a fiscal year for that purpose, |
whichever is greater $250,000. The State Treasurer may |
accept gifts, grants, donations, federal funds, or other |
revenues or transfers for deposit into the State |
Treasurer's Capital Fund. |
(4) After the effective date of this amendatory Act of |
the 102nd General Assembly and prior to July 1, 2022 the |
State Treasurer and State Comptroller shall transfer from |
the CDB Special Projects Fund to the State Treasurer's |
Capital Fund an amount equal to the unexpended balance of |
funds transferred by the State Treasurer to the CDB |
Special Projects Fund in 2019 and 2020 pursuant to an |
intergovernmental agreement between the State Treasurer |
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and the Capital Development Board. |
(Source: P.A. 101-487, eff. 8-23-19; 102-16, eff. 6-17-21; |
102-558, eff. 8-20-21.)
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Section 10. The Grant Accountability and Transparency Act |
is amended by changing Sections 10, 15, 25, 30, 50, 60, 65, and |
97 as follows:
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(30 ILCS 708/10) |
Sec. 10. Purpose. The purpose of this Act is to establish |
uniform administrative requirements, cost principles, and |
audit requirements for State and federal pass-through awards |
to non-federal entities. State awarding agencies shall not |
impose additional or inconsistent requirements, except as |
provided in 2 CFR Part 200, Subpart B - General Provisions 2 |
CFR 200.102, unless specifically required by State or federal |
statute. This Act and the rules adopted under this Act do not |
apply to private awards. |
This Act and the rules adopted under this Act provide the |
basis for a systematic and periodic collection and uniform |
submission to the Governor's Office of Management and Budget |
of information of all State and federal financial assistance |
programs by State grant-making agencies. This Act also |
establishes policies related to the delivery of this |
information to the public, including through the use of |
electronic media. |
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(Source: P.A. 98-706, eff. 7-16-14.)
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(30 ILCS 708/15) |
Sec. 15. Definitions. As used in this Act: |
"Allowable cost" means a cost allowable to a project if: |
(1) the costs are reasonable and necessary for the |
performance of the award; |
(2) the costs are allocable to the specific project; |
(3) the costs are treated consistently in like |
circumstances to both federally-financed and other |
activities of the non-federal entity; |
(4) the costs conform to any limitations of the cost |
principles or the sponsored agreement; |
(5) the costs are accorded consistent treatment; a |
cost may not be assigned to a State or federal award as a |
direct cost if any other cost incurred for the same |
purpose in like circumstances has been allocated to the |
award as an indirect cost; |
(6) the costs are determined to be in accordance with |
generally accepted accounting principles; |
(7) the costs are not included as a cost or used to |
meet federal cost-sharing or matching requirements of any |
other program in either the current or prior period; |
(8) the costs of one State or federal grant are not |
used to meet the match requirements of another State or |
federal grant; and |
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(9) the costs are adequately documented. |
"Assistance listings" means the publicly available listing |
of federal assistance programs managed and administered by the |
General Services Administration, formerly known as the Catalog |
of Federal Domestic Assistance (CFDA). |
"Assistance listing number" or "ALN" means a unique number |
assigned to identify a federal assistance listing, formerly |
known as the CFDA Number. |
"Auditee" means any non-federal entity that expends State |
or federal awards that must be audited. |
"Auditor" means an auditor who is a public accountant or a |
federal, State, or local government audit organization that |
meets the general standards specified in generally-accepted |
government auditing standards. "Auditor" does not include |
internal auditors of nonprofit organizations. |
"Auditor General" means the Auditor General of the State |
of Illinois. |
"Award" means financial assistance that provides support |
or stimulation to accomplish a public purpose. "Awards" |
include grants and other agreements in the form of money, or |
property in lieu of money, by the State or federal government |
to an eligible recipient. "Award" does not include: technical |
assistance that provides services instead of money; other |
assistance in the form of loans, loan guarantees, interest |
subsidies, or insurance; direct payments of any kind to |
individuals; or contracts that must be entered into and |
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administered under State or federal procurement laws and |
regulations. |
"Budget" means the financial plan for the project or |
program that the awarding agency or pass-through entity |
approves during the award process or in subsequent amendments |
to the award. It may include the State or federal and |
non-federal share or only the State or federal share, as |
determined by the awarding agency or pass-through entity. |
"Catalog of Federal Domestic Assistance" or "CFDA" means a |
database that helps the federal government track all programs |
it has domestically funded. |
"Catalog of Federal Domestic Assistance number" or "CFDA |
number" means the number assigned to a federal program in the |
CFDA. |
"Catalog of State Financial Assistance" means the single, |
authoritative, statewide, comprehensive source document of |
State financial assistance program information maintained by |
the Governor's Office of Management and Budget. |
"Catalog of State Financial Assistance Number" means the |
number assigned to a State program in the Catalog of State |
Financial Assistance. The first 3 digits represent the State |
agency number and the last 4 digits represent the program. |
"Cluster of programs" means a grouping of closely related |
programs that share common compliance requirements. The types |
of clusters of programs are research and development, student |
financial aid, and other clusters. A "cluster of programs" |
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shall be considered as one program for determining major |
programs and, with the exception of research and development, |
whether a program-specific audit may be elected. |
"Cognizant agency for audit" means the federal agency |
designated to carry out the responsibilities described in 2 |
CFR Part 200, Subpart F - Audit Requirements 2 CFR 200.513(a). |
"Contract" means a legal instrument by which a non-federal |
entity purchases property or services needed to carry out the |
project or program under an award. "Contract" does not include |
a legal instrument, even if the non-federal entity considers |
it a contract, when the substance of the transaction meets the |
definition of an award or subaward. |
"Contractor" means an entity that receives a contract. |
"Cooperative agreement" means a legal instrument of |
financial assistance between an awarding agency or |
pass-through entity and a non-federal entity that: |
(1) is used to enter into a relationship with the |
principal purpose of transferring anything of value from |
the awarding agency or pass-through entity to the |
non-federal entity to carry out a public purpose |
authorized by law, but is not used to acquire property or |
services for the awarding agency's or pass-through |
entity's direct benefit or use; and |
(2) is distinguished from a grant in that it provides |
for substantial involvement between the awarding agency or |
pass-through entity and the non-federal entity in carrying |
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out the activity contemplated by the award. |
"Cooperative agreement" does not include a cooperative |
research and development agreement, nor an agreement that |
provides only direct cash assistance to an individual, a |
subsidy, a loan, a loan guarantee, or insurance. |
"Corrective action" means action taken by the auditee that |
(i) corrects identified deficiencies, (ii) produces |
recommended improvements, or (iii) demonstrates that audit |
findings are either invalid or do not warrant auditee action. |
"Cost objective" means a program, function, activity, |
award, organizational subdivision, contract, or work unit for |
which cost data is desired and for which provision is made to |
accumulate and measure the cost of processes, products, jobs, |
and capital projects. A "cost objective" may be a major |
function of the non-federal entity, a particular service or |
project, an award, or an indirect cost activity. |
"Cost sharing" means the portion of project costs not paid |
by State or federal funds, unless otherwise authorized by |
statute. |
"Development" is the systematic use of knowledge and |
understanding gained from research directed toward the |
production of useful materials, devices, systems, or methods, |
including design and development of prototypes and processes. |
"Data Universal Numbering System number" means the 9-digit |
number established and assigned by Dun and Bradstreet, Inc. to |
uniquely identify entities and, under federal law, is required |
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for non-federal entities to apply for, receive, and report on |
a federal award. |
"Direct costs" means: |
(1) costs that can be identified specifically with a |
particular final cost objective, such as a State or |
federal or federal pass-through award or a particular |
sponsored project, an instructional activity, or any other |
institutional activity, or that can be directly assigned |
to such activities relatively easily with a high degree of |
accuracy; . |
(2) costs charged directly to a State or federal award |
that are for the compensation of employees who work on |
that award, their related fringe benefits, or the costs of |
materials and other items of expense incurred for the |
State or federal award; |
(3) costs that are directly related to a specific |
award but that would otherwise be treated as indirect |
costs; |
(4) salaries of administrative and clerical staff only |
if all the following conditions are met: |
(A) the individual's services are integral to a |
project or activity; |
(B) the individual can be specifically identified |
with the project or activity; |
(C) the costs are explicitly included in the |
budget or have the prior written approval of the State |
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awarding agency; and |
(D) the costs are not also recovered as indirect |
costs. |
Costs incurred for the same purpose in like circumstances |
must be treated consistently as either direct costs or |
indirect costs. |
"Equipment" means tangible personal property (including |
information technology systems) having a useful life of more |
than one year and a per-unit acquisition cost that equals or |
exceeds the lesser of the capitalization level established by |
the non-federal entity for financial statement purposes, or |
$5,000. |
"Executive branch" means that branch of State government |
that is under the jurisdiction of the Governor. |
"Federal agency" has the meaning provided for "agency" |
under 5 U.S.C. 551(1) together with the meaning provided for |
"agency" by 5 U.S.C. 552(f). |
"Federal award" means: |
(1) the federal financial assistance that a |
non-federal entity receives directly from a federal |
awarding agency or indirectly from a pass-through entity; |
(2) the cost-reimbursement contract under the Federal |
Acquisition Regulations that a non-federal entity receives |
directly from a federal awarding agency or indirectly from |
a pass-through entity; or |
(3) the instrument setting forth the terms and |
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conditions when the instrument is the grant agreement, |
cooperative agreement, other agreement for assistance |
covered in 2 CFR Part 200, Subpart A 2 CFR 200, Subpart A, |
Acronyms and Definitions, or the cost-reimbursement |
contract awarded under the Federal Acquisition |
Regulations. |
"Federal award" does not include other contracts that a |
federal agency uses to buy goods or services from a contractor |
or a contract to operate federal government owned, |
contractor-operated facilities. |
"Federal awarding agency" means the federal agency that |
provides a federal award directly to a non-federal entity. |
"Federal interest" means, for purposes of 2 CFR 200, |
Subpart D, Post Federal Award Requirements (Performance and |
Financial Monitoring and Reporting) or when used in connection |
with the acquisition or improvement of real property, |
equipment, or supplies under a federal award, the dollar |
amount that is the product of the federal share of total |
project costs and current fair market value of the property, |
improvements, or both, to the extent the costs of acquiring or |
improving the property were included as project costs. |
"Federal program" means any of the following: |
(1) All federal awards which are assigned a single |
number in the assistance listings CFDA. |
(2) When no assistance listing CFDA number is |
assigned, all federal awards to non-federal entities from |
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the same agency made for the same purpose should be |
combined and considered one program. |
(3) Notwithstanding paragraphs (1) and (2) of this |
definition, a cluster of programs. The types of clusters |
of programs are: |
(A) research and development; |
(B) student financial aid; and |
(C) "other clusters", as described in the |
definition of "cluster of programs". |
"Federal share" means the portion of the total project |
costs that are paid by federal funds. |
"Final cost objective" means a cost objective which has |
allocated to it both direct and indirect costs and, in the |
non-federal entity's accumulation system, is one of the final |
accumulation points, such as a particular award, internal |
project, or other direct activity of a non-federal entity. |
"Financial assistance" means the following: |
(1) For grants and cooperative agreements, "financial |
assistance" means assistance that non-federal entities |
receive or administer in the form of: |
(A) grants; |
(B) cooperative agreements; |
(C) non-cash contributions or donations of |
property, including donated surplus property; |
(D) direct appropriations; |
(E) food commodities; and |
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(F) other financial assistance, except assistance |
listed in paragraph (2) of this definition. |
(2) "Financial assistance" includes assistance that |
non-federal entities receive or administer in the form of |
loans, loan guarantees, interest subsidies, and insurance. |
(3) "Financial assistance" does not include amounts |
received as reimbursement for services rendered to |
individuals. |
"Fixed amount awards" means a type of grant agreement |
under which the awarding agency or pass-through entity |
provides a specific level of support without regard to actual |
costs incurred under the award. "Fixed amount awards" reduce |
some of the administrative burden and record-keeping |
requirements for both the non-federal entity and awarding |
agency or pass-through entity. Accountability is based |
primarily on performance and results. |
"Foreign public entity" means: |
(1) a foreign government or foreign governmental |
entity; |
(2) a public international organization that is |
entitled to enjoy privileges, exemptions, and immunities |
as an international organization under the International |
Organizations Immunities Act (22 U.S.C. 288-288f); |
(3) an entity owned, in whole or in part, or |
controlled by a foreign government; or |
(4) any other entity consisting wholly or partially of |
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one or more foreign governments or foreign governmental |
entities. |
"Foreign organization" means an entity that is: |
(1) a public or private organization located in a |
country other than the United States and its territories |
that are subject to the laws of the country in which it is |
located, irrespective of the citizenship of project staff |
or place of performance; |
(2) a private nongovernmental organization located in |
a country other than the United States that solicits and |
receives cash contributions from the general public; |
(3) a charitable organization located in a country |
other than the United States that is nonprofit and tax |
exempt under the laws of its country of domicile and |
operation, but is not a university, college, accredited |
degree-granting institution of education, private |
foundation, hospital, organization engaged exclusively in |
research or scientific activities, church, synagogue, |
mosque, or other similar entity organized primarily for |
religious purposes; or |
(4) an organization located in a country other than |
the United States not recognized as a Foreign Public |
Entity. |
"Fringe benefits" has the same meaning as provided in 2 |
CFR Part 200, Subpart E - Cost Principles. |
"Generally Accepted Accounting Principles" has the meaning |
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provided in accounting standards issued by the Government |
Accounting Standards Board and the Financial Accounting |
Standards Board. |
"Generally Accepted Government Auditing Standards" means |
generally accepted government auditing standards issued by the |
Comptroller General of the United States that are applicable |
to financial audits. |
"Grant agreement" means a legal instrument of financial |
assistance between an awarding agency or pass-through entity |
and a non-federal entity that: |
(1) is used to enter into a relationship, the |
principal purpose of which is to transfer anything of |
value from the awarding agency or pass-through entity to |
the non-federal entity to carry out a public purpose |
authorized by law and not to acquire property or services |
for the awarding agency or pass-through entity's direct |
benefit or use; and |
(2) is distinguished from a cooperative agreement in |
that it does not provide for substantial involvement |
between the awarding agency or pass-through entity and the |
non-federal entity in carrying out the activity |
contemplated by the award. |
"Grant agreement" does not include an agreement that |
provides only direct cash assistance to an individual, a |
subsidy, a loan, a loan guarantee, or insurance. |
"Grant application" means a specified form that is |
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completed by a non-federal entity in connection with a request |
for a specific funding opportunity or a request for financial |
support of a project or activity. |
"Hospital" means a facility licensed as a hospital under |
the law of any state or a facility operated as a hospital by |
the United States, a state, or a subdivision of a state. |
"Illinois Stop Payment List" or "Illinois Debarred and |
Suspended List" means the list maintained by the Governor's |
Office of Management and Budget that contains the names of |
those individuals and entities that are ineligible, either |
temporarily or permanently, from receiving an award of grant |
funds from the State. |
"Indirect cost" means those costs incurred for a common or |
joint purpose benefiting benefitting more than one cost |
objective and not readily assignable to the cost objectives |
specifically benefited benefitted without effort |
disproportionate to the results achieved. |
"Inspector General" means the Office of the Executive |
Inspector General for Executive branch agencies. |
"Loan" means a State or federal loan or loan guarantee |
received or administered by a non-federal entity. "Loan" does |
not include a "program income" as defined in 2 CFR 200, Subpart |
A, Acronyms and Definitions. |
"Loan guarantee" means any State or federal government |
guarantee, insurance, or other pledge with respect to the |
payment of all or a part of the principal or interest on any |
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debt obligation of a non-federal borrower to a non-federal |
lender, but does not include the insurance of deposits, |
shares, or other withdrawable accounts in financial |
institutions. |
"Local government" has the meaning provided for the term |
"units of local government" under Section 1 of Article VII of |
the Illinois Constitution and includes school districts. |
"Major program" means a federal program determined by the |
auditor to be a major program in accordance with 2 CFR Part |
200, Subpart F - Audit Requirements 2 CFR 200.518 or a program |
identified as a major program by a federal awarding agency or |
pass-through entity in accordance with 2 CFR Part 200, Subpart |
F - Audit Requirements 2 CFR 200.503(e). |
"Non-federal entity" means a state, local government, |
Indian tribe, institution of higher education, or |
organization, whether nonprofit or for-profit, that carries |
out a State or federal award as a recipient or subrecipient. |
"Nonprofit organization" means any corporation, trust, |
association, cooperative, or other organization, not including |
institutions of higher education, that: |
(1) is operated primarily for scientific, educational, |
service, charitable, or similar purposes in the public |
interest; |
(2) is not organized primarily for profit; and |
(3) uses net proceeds to maintain, improve, or expand |
the operations of the organization. |
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"Obligations", when used in connection with a non-federal |
entity's utilization of funds under an award, means orders |
placed for property and services, contracts and subawards |
made, and similar transactions during a given period that |
require payment by the non-federal entity during the same or a |
future period. |
"Office of Management and Budget" means the Office of |
Management and Budget of the Executive Office of the |
President. |
"Other clusters" has the meaning provided by the federal |
Office of Management and Budget in the compliance supplement |
or has the meaning as it is designated by a state for federal |
awards the state provides to its subrecipients that meet the |
definition of a cluster of programs. When designating an |
"other cluster", a state must identify the federal awards |
included in the cluster and advise the subrecipients of |
compliance requirements applicable to the cluster. |
"Oversight agency for audit" means the federal awarding |
agency that provides the predominant amount of funding |
directly to a non-federal entity not assigned a cognizant |
agency for audit. When there is no direct funding, the |
awarding agency that is the predominant source of pass-through |
funding must assume the oversight responsibilities. The duties |
of the oversight agency for audit and the process for any |
reassignments are described in 2 CFR Part 200, Subpart F - |
Audit Requirements 2 CFR 200.513(b). |
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"Pass-through entity" means a non-federal entity that |
provides a subaward to a subrecipient to carry out part of a |
program. |
"Private award" means an award from a person or entity |
other than a State or federal entity. Private awards are not |
subject to the provisions of this Act. |
"Property" means real property or personal property. |
"Project cost" means total allowable costs incurred under |
an award and all required cost sharing and voluntary committed |
cost sharing, including third-party contributions. |
"Public institutions of higher education" has the meaning |
provided in Section 1 of the Board of Higher Education Act. |
"Recipient" means a non-federal entity that receives an |
award directly from an awarding agency to carry out an |
activity under a program. "Recipient" does not include |
subrecipients or individuals who are beneficiaries of the |
award. |
"Research and Development" means all research activities, |
both basic and applied, and all development activities that |
are performed by non-federal entities. |
"Single Audit Act" means the federal Single Audit Act |
Amendments of 1996 (31 U.S.C. 7501-7507). |
"State agency" means an Executive branch agency. For |
purposes of this Act, "State agency" does not include public |
institutions of higher education. |
"State award" means the financial assistance that a |
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non-federal entity receives from the State and that is funded |
with either State funds or federal funds; in the latter case, |
the State is acting as a pass-through entity. |
"State awarding agency" means a State agency that provides |
an award to a non-federal entity. |
"State grant-making agency" has the same meaning as "State |
awarding agency". |
"State interest" means the acquisition or improvement of |
real property, equipment, or supplies under a State award, the |
dollar amount that is the product of the State share of the |
total project costs and current fair market value of the |
property, improvements, or both, to the extent the costs of |
acquiring or improving the property were included as project |
costs. |
"State program" means any of the following: |
(1) All State awards which are assigned a single |
number in the Catalog of State Financial Assistance. |
(2) When no Catalog of State Financial Assistance |
number is assigned, all State awards to non-federal |
entities from the same agency made for the same purpose |
are considered one program. |
(3) A cluster of programs as defined in this Section. |
"State share" means the portion of the total project costs |
that are paid by State funds. |
"Stop payment order" means a communication from a State |
grant-making agency to the Office of the Comptroller, |
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following procedures set out by the Office of the Comptroller, |
causing the cessation of payments to a recipient or |
subrecipient as a result of the recipient's or subrecipient's |
failure to comply with one or more terms of the grant or |
subaward. |
"Stop payment procedure" means the procedure created by |
the Office of the Comptroller which effects a stop payment |
order and the lifting of a stop payment order upon the request |
of the State grant-making agency. |
"Student Financial Aid" means federal awards under those |
programs of general student assistance, such as those |
authorized by Title IV of the Higher Education Act of 1965, as |
amended (20 U.S.C. 1070-1099d), that are administered by the |
United States Department of Education and similar programs |
provided by other federal agencies. "Student Financial Aid" |
does not include federal awards under programs that provide |
fellowships or similar federal awards to students on a |
competitive basis or for specified studies or research. |
"Subaward" means a State or federal award provided by a |
pass-through entity to a subrecipient for the subrecipient to |
carry out part of a federal award received by the pass-through |
entity. "Subaward" does not include payments to a contractor |
or payments to an individual that is a beneficiary of a federal |
program. A "subaward" may be provided through any form of |
legal agreement, including an agreement that the pass-through |
entity considers a contract. |
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"Subrecipient" means a non-federal entity that receives a |
State or federal subaward from a pass-through entity to carry |
out part of a State or federal program. "Subrecipient" does |
not include an individual that is a beneficiary of such |
program. A "subrecipient" may also be a recipient of other |
State or federal awards directly from a State or federal |
awarding agency. |
"Suspension" means a post-award action by the State or |
federal agency or pass-through entity that temporarily |
withdraws the State or federal agency's or pass-through |
entity's financial assistance sponsorship under an award, |
pending corrective action by the recipient or subrecipient or |
pending a decision to terminate the award. |
"Uniform Administrative Requirements, Costs Principles, |
and Audit Requirements for Federal Awards" means those rules |
applicable to grants contained in 2 CFR Part 200. |
"Unique Entity Identifier" means the number that is |
established and assigned by the federal government on the |
System for Award Management website (SAM.gov) to uniquely |
identify entities and, under federal law, is required for |
nonfederal entities to apply for, receive, and report on a |
federal award. |
"Voluntary committed cost sharing" means cost sharing |
specifically pledged on a voluntary basis in the proposal's |
budget or the award on the part of the non-federal entity and |
that becomes a binding requirement of the award. |
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(Source: P.A. 103-616, eff. 7-1-24; revised 10-24-24.)
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(30 ILCS 708/25) |
Sec. 25. Supplemental rules. On or before July 1, 2017, |
the Governor's Office of Management and Budget, with the |
advice and technical assistance of the Illinois Single Audit |
Commission, shall adopt supplemental rules pertaining to the |
following: |
(1) Criteria to define mandatory formula-based grants |
and discretionary grants. |
(2) The award of one-year grants for new applicants. |
(3) The award of competitive grants in 3-year terms |
(one-year initial terms with the option to renew for up to |
2 additional years) to coincide with the federal award. |
(4) The issuance of grants, including: |
(A) public notice of announcements of funding |
opportunities; |
(B) the development of uniform grant applications; |
(C) State agency review of merit of proposals and |
risk posed by applicants; |
(D) specific conditions for individual recipients |
(including the use of a fiscal agent and additional |
corrective conditions); |
(E) certifications and representations; |
(F) pre-award costs; |
(G) performance measures and statewide prioritized |
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goals under Section 50-25 of the State Budget Law of |
the Civil Administrative Code of Illinois, commonly |
referred to as "Budgeting for Results"; and |
(H) for mandatory formula grants, the merit of the |
proposal and the risk posed should result in |
additional reporting, monitoring, or measures such as |
reimbursement-basis only. |
(5) The development of uniform budget requirements, |
which shall include: |
(A) mandatory submission of budgets as part of the |
grant application process; |
(B) mandatory requirements regarding contents of |
the budget including, at a minimum, common detail line |
items specified under guidelines issued by the |
Governor's Office of Management and Budget; |
(C) a requirement that the budget allow |
flexibility to add lines describing costs that are |
common for the services provided as outlined in the |
grant application; |
(D) a requirement that the budget include |
information necessary for analyzing cost and |
performance for use in Budgeting for Results; and |
(E) caps, which may be equal to, but shall not be |
greater than, the caps allowed by federal agencies, on |
the amount of salaries that may be charged to grants |
based on the limitations imposed by federal agencies. |
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(6) The development of pre-qualification requirements |
for applicants, including the fiscal condition of the |
organization and the provision of the following |
information: |
(A) organization name; |
(B) Federal Employee Identification Number; |
(C) Unique Entity Identifier Data Universal |
Numbering System (DUNS) number; |
(D) fiscal condition; |
(E) whether the applicant is in good standing with |
the Secretary of State; |
(F) past performance in administering grants, if |
applicable; |
(G) whether the applicant is on the Debarred and |
Suspended List maintained by the Governor's Office of |
Management and Budget; |
(H) whether the applicant is on the federal |
Excluded Parties List; and |
(I) whether the applicant is on the Sanctioned |
Party List maintained by the Illinois Department of |
Healthcare and Family Services. |
Nothing in this Act affects the provisions of the Fiscal |
Control and Internal Auditing Act nor the requirement that the |
management of each State agency is responsible for maintaining |
effective internal controls under that Act. |
For public institutions of higher education, the |
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provisions of this Section apply only to awards funded by |
federal pass-through awards from a State agency to public |
institutions of higher education. |
(Source: P.A. 101-81, eff. 7-12-19; 102-626, eff. 8-27-21.)
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(30 ILCS 708/30) |
Sec. 30. Catalog of State Financial Assistance. The |
Catalog of State Financial Assistance is a single, |
authoritative, statewide, comprehensive source document of |
State financial assistance program information. The Catalog |
shall contain, at a minimum, the following information: |
(1) An introductory section that contains Catalog |
highlights, an explanation of how to use the Catalog, an |
explanation of the Catalog and its contents, and suggested |
grant proposal writing methods and grant application |
procedures. |
(2) A comprehensive indexing system that categorizes |
programs by issuing agency, eligible applicant, |
application deadlines, function, popular name, and subject |
area. |
(3) Comprehensive appendices showing State assistance |
programs that require coordination through this Act and |
regulatory, legislative, and Executive Order authority for |
each program, commonly used abbreviations and acronyms, |
agency regional and local office addresses, and sources of |
additional information. |
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(4) A list of programs that have been added to or |
deleted from the Catalog and the various program numbers |
and title changes. |
(5) Program number, title, and popular name, if |
applicable. |
(6) The name of the State department or agency or |
independent agency and primary organization sub-unit |
administering the program. |
(7) The enabling legislation, including popular name |
of the Act, titles and Sections, Public Act number, and |
citation to the Illinois Compiled Statutes. |
(8) The type or types of financial and nonfinancial |
assistance offered by the program. |
(9) Uses and restrictions placed upon the program. |
(10) Eligibility requirements, including applicant |
eligibility criteria, beneficiary eligibility criteria, |
and required credentials and documentation. |
(11) Objectives and goals of the program. |
(12) Information regarding application and award |
processing; application deadlines; range of approval or |
disapproval time; appeal procedure; and availability of a |
renewal or extension of assistance. |
(13) Assistance considerations, including an |
explanation of the award formula, matching requirements, |
and the length and time phasing of the assistance, and |
whether the program is eligible for interest under the |
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State Prompt Payment Act. |
(14) Post-assistance requirements, including any |
reports, audits, and records that may be required. |
(15) Program accomplishments (where available) |
describing quantitative measures of program performance. |
(16) Regulations, guidelines, and literature |
containing citations to the Illinois Administrative Code, |
the Code of Federal Regulations, and other pertinent |
informational materials. |
(17) The names, telephone numbers, and e-mail |
addresses of persons to be contacted for detailed program |
information at the headquarters, regional, and local |
levels. |
(Source: P.A. 98-706, eff. 7-16-14.)
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(30 ILCS 708/50) |
Sec. 50. State grant-making agency responsibilities. |
(a) The specific requirements and responsibilities of |
State grant-making agencies and non-federal entities are set |
forth in this Act. State agencies making State awards to |
non-federal entities must adopt by rule the language in 2 CFR |
Part 200, Subpart C through Subpart F unless different |
provisions are required by law. |
(b) Each State grant-making agency shall appoint a Chief |
Accountability Officer who shall serve as a liaison to the |
Grant Accountability and Transparency Unit and who shall be |
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responsible for the State agency's implementation of and |
compliance with the rules. |
(c) In order to effectively measure the performance of its |
recipients and subrecipients, each State grant-making agency |
shall: |
(1) require its recipients and subrecipients to relate |
financial data to performance accomplishments of the award |
and, when applicable, must require recipients and |
subrecipients to provide cost information to demonstrate |
cost-effective practices. The recipient's and |
subrecipient's performance should be measured in a way |
that will help the State agency to improve program |
outcomes, share lessons learned, and spread the adoption |
of promising practices; and |
(2) provide recipients and subrecipients with clear |
performance goals, indicators, and milestones and must |
establish performance reporting frequency and content to |
not only allow the State agency to understand the |
recipient's progress, but also to facilitate |
identification of promising practices among recipients and |
subrecipients and build the evidence upon which the State |
agency's program and performance decisions are made. The |
frequency of reports on performance goals, indicators, and |
milestones required under this Section shall not be more |
frequent than quarterly. Nothing in this Section is |
intended to prohibit more frequent reporting to assess |
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items such as service needs, gaps, or capacity, as |
indicated by a corrective action plan or by a risk |
assessment. |
(3) (c-5) Each State grant-making agency shall, when |
it is in the best interests of the State, request that the |
Office of the Comptroller issue a stop payment order in |
accordance with Section 105 of this Act. |
(4) (c-6) Upon notification by the Grant Transparency |
and Accountability Unit that a stop payment order has been |
requested by a State grant-making agency, each State |
grant-making agency who has issued a grant to that |
recipient or subrecipient shall determine if it remains in |
the best interests of the State to continue to issue |
payments to the recipient or subrecipient. |
(d) The Governor's Office of Management and Budget shall |
provide such advice and technical assistance to the State |
grant-making agencies as is necessary or indicated in order to |
ensure compliance with this Act. |
(e) In accordance with this Act and the Illinois State |
Collection Act of 1986, refunds required under the Grant Funds |
Recovery Act may be referred to the Comptroller's offset |
system. |
(Source: P.A. 100-997, eff. 8-20-18.)
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(30 ILCS 708/60) |
Sec. 60. Grant Accountability and Transparency Unit |
|
responsibilities. |
(a) The Grant Accountability and Transparency Unit within |
the Governor's Office of Management and Budget shall be |
responsible for: |
(1) The development of minimum requirements applicable |
to the staff of grant applicants to manage and execute |
grant awards for programmatic and administrative purposes, |
including grant management specialists with: |
(A) general and technical competencies; |
(B) programmatic expertise; |
(C) fiscal expertise and systems necessary to |
adequately account for the source and application of |
grant funds for each program; and |
(D) knowledge of compliance requirements. |
(2) The development of minimum training requirements, |
including annual training requirements. |
(3) Accurate, current, and complete disclosure of the |
financial results of each funded award, as set forth in |
the financial monitoring and reporting Section of 2 CFR |
Part 200. |
(4) Development of criteria for requiring the |
retention of a fiscal agent and for becoming a fiscal |
agent. |
(5) Development of disclosure requirements in the |
grant application pertaining to: |
(A) related-party status between grantees and |
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grant-making agencies; |
(B) past employment of applicant officers and |
grant managers; |
(C) disclosure of current or past employment of |
members of immediate family; and |
(D) disclosure of senior management of grantee |
organization and their relationships with contracted |
vendors. |
(6) Implementation of rules prohibiting a grantee from |
charging any cost allocable to a particular award or cost |
objective to other State or federal awards to overcome |
fund deficiencies, to avoid restrictions imposed by law or |
terms of the federal awards, or for other reasons. |
(7) Implementation of rules prohibiting a non-federal |
entity from earning or keeping any profit resulting from |
State or federal financial assistance, unless prior |
approval has been obtained from the Governor's Office of |
Management and Budget and is expressly authorized by the |
terms and conditions of the award. |
(8) Maintenance of an Illinois Stop Payment List or an |
Illinois Debarred and Suspended List that contains the |
names of those individuals and entities that are |
ineligible, either temporarily or permanently, to receive |
an award of grant funds from the State. |
(9) Ensuring the adoption of standardized rules for |
the implementation of this Act by State grant-making |
|
agencies. The Grant Accountability and Transparency Unit |
shall provide such advice and technical assistance to the |
State grant-making agencies as is necessary or indicated |
in order to ensure compliance with this Act. |
(10) Coordination of financial and Single Audit |
reviews. |
(11) Coordination of on-site reviews of grantees and |
subrecipients. |
(12) Maintenance of the Catalog of State Financial |
Assistance, which shall be posted on an Internet website |
maintained by the Governor's Office of Management and |
Budget that is available to the public. |
(13) Promotion of best practices for disseminating |
information about grant opportunities to grant-making |
agencies statewide, with an emphasis on reaching |
previously underserved communities and grantees. |
(b) The Grant Accountability and Transparency Unit shall |
have no power or authority regarding the approval, |
disapproval, management, or oversight of grants entered into |
or awarded by a State agency or by a public institution of |
higher education. The power or authority existing under law to |
grant or award grants by a State agency or by a public |
institution of higher education shall remain with that State |
agency or public institution of higher education. The Unit |
shall be responsible for providing technical assistance to |
guide the Administrative Code amendments proposed by State |
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grant-making agencies to comply with this Act and shall be |
responsible for establishing standardized policies and |
procedures for State grant-making agencies in order to ensure |
compliance with the Uniform Administrative Requirements, Cost |
Principles and Audit Requirements for Federal Awards set forth |
in 2 CFR Part 200, all of which must be adhered to by the State |
grant-making agencies throughout the life cycle of the grant. |
(c) The powers and functions of grant making by State |
agencies or public institutions of higher education may not be |
transferred to, nor may prior grant approval be transferred |
to, any other person, office, or entity within the executive |
branch of State government. |
(Source: P.A. 100-676, eff. 1-1-19.)
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(30 ILCS 708/65) |
Sec. 65. Audit requirements. |
(a) The standards set forth in Subpart F of 2 CFR Part 200 |
and any other standards that apply directly to State or |
federal agencies shall apply to audits of fiscal years |
beginning on or after December 26, 2014. |
(b) Books and records must be available for review or |
audit by appropriate officials of the pass-through entity, and |
the agency, the Auditor General, the Inspector General, |
appropriate officials of the agency, and the federal |
Government Accountability Office. |
(c) The Governor's Office of Management and Budget, with |
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the advice and technical assistance of the Illinois Single |
Audit Commission, shall adopt rules that are reasonably |
consistent with 2 CFR Part 200 for audits of grants from a |
State or federal pass-through entity that are not subject to |
the Single Audit Act because (1) the amount of the federal |
awards expended during the entity's fiscal year award is less |
than the applicable amount specified in 2 CFR Part 200, |
Subpart F $750,000 or (2) the subrecipient is an exempt entity |
as specified in and that are reasonably consistent with 2 CFR |
Part 200, Subpart F. |
(d) This Act does not affect the provisions of the |
Illinois State Auditing Act and does not address the external |
audit function of the Auditor General. |
(Source: P.A. 98-706, eff. 7-16-14.)
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(30 ILCS 708/97) (was 30 ILCS 708/520) |
Sec. 97. Separate accounts for State grant funds. |
Notwithstanding any provision of law to the contrary, all |
grants for which advance payments are made and any grant |
agreement entered into, renewed, or extended on or after |
August 20, 2018 (the effective date of Public Act 100-997) |
that permits advanced payments, between a State grant-making |
agency and a nonprofit organization, shall require the |
nonprofit organization receiving grant funds to maintain those |
funds in an account which is separate and distinct from any |
account holding non-grant funds. Except as otherwise provided |
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in an agreement between a State grant-making agency and a |
nonprofit organization, the grant funds held in a separate |
account by a nonprofit organization shall not be used for |
non-grant-related activities, and any unused grant funds shall |
be returned to the State grant-making agency. This Section |
does not apply when grant payments are made as reimbursements. |
(Source: P.A. 100-997, eff. 8-20-18; 101-81, eff. 7-12-19.)
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Section 99. Effective date. This Act takes effect upon |
becoming law. |
