TITLE 23: EDUCATION AND CULTURAL RESOURCES
SUBTITLE B: CULTURAL RESOURCES
CHAPTER I: SECRETARY OF STATE
PART 3035 ILLINOIS STATE LIBRARY GRANT PROGRAMS
SECTION 3035.140 GRANTS, EXPENDITURES AND AUDITS
Section 3035.140 Grants, Expenditures and Audits
a) The Illinois State Library staff shall review grant applications. Additional qualified reviewers may be selected by the Director of the Illinois State Library as needed. If a grant reviewer has an application in competition or a conflict of interest during a review cycle, that grant reviewer shall not serve on the related review committee during that cycle. The decision of the State Librarian is final.
b) The Illinois State Library will notify the submitting agency when the application is approved for contractual purposes. As stipulated by the grant agreement, the following reports will be completed and transmitted to the Illinois State Library:
1) Quarterly narrative and financial reports showing expenditures made from grant funds by line item.
2) Final narrative and financial reports evaluating the degree to which the grantee achieved the goals and objectives of the project.
c) Changes in the project budget of over 10 percent of the grant award shall have prior approval in writing from the Illinois State Library. Recipients of the Public Library Per Capita and Equalization Aid Grants, the School Per Capita Grant, Live and Learn Construction Grant and Public Library Construction Grant shall follow the requirements in Sections 3035.115, 3035.120, 3035.450(b)(2)(H) and 3035.540(h), respectively.
d) Failure to spend funds in accordance with the application or approved amendment and the reporting procedures stipulated in this Part shall result in ineligibility for future grants for a period of one year.
e) All State funded grantees receiving grants under Subparts A, B, D, E, F and G at a combined cumulative total of $175,000 or more in Secretary of State grant awards in the same fiscal year shall submit an agency-wide audit upon completion of the grant activity.
1) All governmental unit audits shall comply with Government Auditing Standards (also known as "GAGAS" or the "Yellow Book") (2018 Revision), published by the Comptroller General of the United States, Government Accountability Office, 441 G. Street, NW, Washington DC 20548 (http://www.gao.gov/yellowbook). No later amendments to these standards are incorporated in this Section.
2) All not-for-profit agency audits will comply with Not-for-Profit Entities AICPA Audit and Accounting Guide: April 2017, published by the American Institute of Certified Public Accountants, 1345 Avenue of the Americas, 27th Floor, New York NY 10105 (http://www.aicpa.org). No later amendments to these standards are incorporated in this Section.
f) The Illinois State Library may request additional information and data from any governmental unit, not-for-profit agency, public corporation or other entity submitting a grant application.
(Source: Amended at 44 Ill. Reg. 1990, effective January 7, 2020)