Section 7000.10  Purpose and Applicability

a)         The Act and This Part

1)         The Grant Accountability and Transparency Act (Act or GATA) is intended to comply with the General Assembly's directives to:

A)        develop a coordinated, nonredundant process for the provision of effective and efficient oversight of the selection and monitoring of grant recipients, thereby ensuring quality programs and limiting fraud, waste and abuse; and

B)        define the purpose, scope, applicability and responsibilities in the life cycle of a grant. [30 ILCS 708/5(a)]

2)         GATA is also intended to increase the accountability and transparency in the use of grant funds from whatever source and to reduce administrative burdens on both State agencies and grantees by adopting federal guidance and regulations applicable to those grant funds; specifically, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Requirements (UR)).  [30 ILCS 708/5(b)]

3)         GATA is consistent with the State's focus on improving performance and outcomes while ensuring transparency and the financial integrity of taxpayer dollars through such initiatives as the Management Improvement Initiative Committee created by Section 1-37a of the Department of Human Services Act, the State prioritized goals created under Section 50-25 of the State Budget Law (also known as "Budgeting for Results"), and the Grant Information Collection Act. [30 ILCS 708/5(c)]

4)         Supersession of GATA

Section 80 of GATA states that, on and after July 1, 2015, in the event of a conflict with the Grant Funds Recovery Act, the provisions of GATA shall control. [30 ILCS 708/80]

b)         Purpose

1)         The purpose of GATA and this Part is to establish uniform administrative requirements, cost principles, and audit requirements for State-issued awards and federal pass-through awards to non-federal entities. State awarding agencies shall not impose additional or inconsistent requirements, except as provided in UR section 200.102, unless specifically required by State or federal statute. GATA and this Part do not apply to private awards.

2)         GATA and this Part provide the basis for a systematic and periodic collection and uniform submission to the Governor's Office of Management and Budget of information on all State and federal financial assistance programs by State awarding agencies. GATA and this Part also establish policies related to the delivery of this information to the public, including through the use of electronic media. [30 ILCS 708/10]  (Refer to Section 7000.50 and 7000.250 for State agency responsibilities associated with the Catalog of State Financial Assistance.)

c)         Applicability

1)         The requirements established under GATA apply to State awarding agencies that make State and federal pass-through awards to nonfederal entities. These requirements apply to all costs related to State and federal pass-through awards. The requirements established under GATA do not apply to private awards. [30 ILCS 708/45(a)]

2)         Nothing in GATA shall prohibit the use of State funds for purposes of federal match or maintenance of effort. [30 ILCS 708/45(a-5)]

3)         The terms and conditions of State and federal pass-through awards apply to subawards and subrecipients unless a particular Section of GATA or the terms and conditions of the award specifically indicate otherwise. Non-federal entities receiving State or federal pass-through funds shall comply with the requirements of GATA regardless of whether the non-federal entity is a recipient or subrecipient of the award/grant. Pass-through entities shall comply with the requirements set forth under this Part, but not to any requirements in GATA directed towards State grantmaking agencies or federal awarding agencies, unless the requirements of the federal awards indicate otherwise. [30 ILCS 708/45(b)]

4)         When a non-federal entity is awarded a cost-reimbursement contract, only UR subpart D (Subrecipient Monitoring and Management) 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 GATA unless they are in conflict with UR subpart F. 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, subparts 31.2 and 31.603, are always unallowable. For requirements other than those covered in UR subpart D, the terms of the contract and FAR apply. [30 ILCS 708/45(b)]

5)         With the exception of UR subpart F, which is required by the federal Single Audit Act, in any circumstances in which the provisions of federal statutes or regulations differ from the provisions of the Act, the federal statutes or regulations govern. [30 ILCS 708/45(b)]

6)         State awarding agencies may apply UR subparts A through E to for-profit entities, foreign public entities, or foreign organizations, except when the State awarding agency determines that the application of these subparts would be inconsistent with the international obligations of the United States or the statutes or regulations of a foreign government. [30 ILCS 708/45(c)]

7)         Except for UR subpart D (Subrecipient Monitoring and Management) and UR section 200.202, the requirements of UR subparts C, D and E do not apply to the programs listed in UR section 200.101 and Section 45(d) of the Act. [30 ILCS 708/45(d)]

(Source:  Amended at 47 Ill. Reg. 7893, effective May 26, 2023)