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Public Act 102-1092
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| HB4489 Enrolled | LRB102 23191 RJF 32353 b |
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AN ACT concerning finance.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Grant Accountability and Transparency Act |
is amended by changing Section 45 as follows:
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(30 ILCS 708/45)
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Sec. 45. Applicability.
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(a) Except as otherwise provided in this Section, the |
requirements established under this Act apply to State |
grant-making agencies that make State and federal pass-through |
awards to non-federal entities. These requirements apply to |
all costs related to State and federal pass-through awards.
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The requirements established under this Act do not apply to |
private awards, to allocations of State revenues paid over by |
the Comptroller to units of local government and other taxing |
districts pursuant to the State Revenue Sharing Act from the |
Local Government Distributive Fund or the Personal Property |
Tax Replacement Fund, or to allotments of State motor fuel tax |
revenues distributed by the Department of Transportation to |
units of local government pursuant to the Motor Fuel Tax Law |
from the Motor Fuel Tax Fund or the Transportation Renewal |
Fund, or to awards, including capital appropriated funds, made |
by the Department of Transportation to units of local |
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government for the purposes of transportation projects |
utilizing State funds, federal funds, or both State and |
federal funds. This Act shall recognize that federal and |
federal pass-through awards from the Department of |
Transportation to units of local government are governed by |
and must comply with federal guidelines under 2 CFR Part 200. |
The changes made by this amendatory Act of the 102nd |
General Assembly apply to pending actions as well as actions |
commenced on or after the effective date of this amendatory |
Act of the 102nd General Assembly. |
(a-5) Nothing in this Act shall prohibit the use of State |
funds for purposes of federal match or maintenance of effort. |
(b) The terms and conditions of State, federal, and |
pass-through awards apply to subawards and subrecipients |
unless a particular Section of this Act or the terms and |
conditions of the State or federal award specifically indicate |
otherwise. Non-federal entities shall comply with requirements |
of this Act regardless of whether the non-federal entity is a |
recipient or subrecipient of a State or federal pass-through |
award. Pass-through entities shall comply with the |
requirements set forth under the rules adopted under |
subsection (a) of Section 20 of this Act, but not to any |
requirements in this Act directed towards State or federal |
awarding agencies, unless the requirements of the State or |
federal awards indicate otherwise.
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When a non-federal entity is awarded a cost-reimbursement |
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contract, only 2 CFR 200.330 through 200.332 are incorporated |
by reference into the contract. However, when the Cost |
Accounting Standards are applicable to the contract, they take |
precedence over the requirements of this Act unless they are |
in conflict with Subpart F of 2 CFR 200. In addition, costs |
that are made unallowable under 10 U.S.C. 2324(e) and 41 |
U.S.C. 4304(a), as described in the Federal Acquisition |
Regulations, subpart 31.2 and subpart 31.603, are always |
unallowable. For requirements other than those covered in |
Subpart D of 2 CFR 200.330 through 200.332, the terms of the |
contract and the Federal Acquisition Regulations apply.
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With the exception of Subpart F of 2 CFR 200, which is |
required by the Single Audit Act, in any circumstances where |
the provisions of federal statutes or regulations differ from |
the provisions of this Act, the provision of the federal |
statutes or regulations govern. This includes, for agreements |
with Indian tribes, the provisions of the Indian |
Self-Determination and Education and Assistance Act, as |
amended, 25 U.S.C. 450-458ddd-2.
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(c) State grant-making agencies may apply subparts A |
through E of 2 CFR 200 to for-profit entities, foreign public |
entities, or foreign organizations, except where the awarding |
agency determines that the application of these subparts would |
be inconsistent with the international obligations of the |
United States or the statute or regulations of a foreign |
government.
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(d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to |
different types of awards. The same applicability applies to |
this Act.
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(e) (Blank). |
(f) For public institutions of higher education, the |
provisions of this Act apply only to awards funded by federal |
pass-through awards from a State agency to public institutions |
of higher education. This Act shall recognize provisions in 2 |
CFR 200 as applicable to public institutions of higher |
education, including Appendix III of Part 200 and the cost |
principles under Subpart E. |
(g) Each grant-making agency shall enhance its processes |
to monitor and address noncompliance with reporting |
requirements and with program performance standards. Where |
applicable, the process may include a corrective action plan. |
The monitoring process shall include a plan for tracking and |
documenting performance-based contracting decisions.
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(h) Notwithstanding any provision of law to the contrary, |
grants awarded from federal funds received from the federal |
Coronavirus State Fiscal Recovery Fund in accordance with |
Section 9901 of the American Rescue Plan Act of 2021 are |
subject to the provisions of this Act, but only to the extent |
required by Section 9901 of the American Rescue Plan Act of |
2021 and other applicable federal law or regulation. |
(Source: P.A. 101-81, eff. 7-12-19; 102-16, eff. 6-17-21; |
102-626, eff. 8-27-21; revised 10-27-21.)
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