Section 7000.40 Incorporations and Referenced Materials


a) References to Federal Statutes


1) Cash Management Improvement Act (31 USC 1)


2) Federal Funding Accountability and Transparency Act (FFATA) (31 USC 6101)


3) Federal Grant and Cooperative Agreement Act (31 USC 6301)


4) Freedom of Information Act (FOIA) (5 USC 552)


5) Higher Education Act of 1965, Title IV (20 USC 1070 through 1099d)


6) Improper Payments Elimination and Recovery Act of 2012 (31 USC 3321 note)


7) International Organizations Immunity Act (22 USC 288)


8) Internal Revenue Code (26 USC)


9) Simplified Acquisition Procedures: Inflation adjustment of acquisition-related dollar thresholds (41 USC 1908)


10) Single Audit Act of 1984 as amended by the Single Audit Act Amendments of 1996 (31 USC 7501)


b) References to Illinois Statutes


1) Grant Accountability and Transparency Act [30 ILCS 708] (Act or GATA)


2) Fiscal Control and Internal Auditing Act [30 ILCS 10]


3) Freedom of Information Act (FOIA) [5 ILCS 140]


4) Illinois Grant Funds Recovery Act (GFRA) [30 ILCS 705]; Section 15.1 creates the Illinois Single Audit Commission


5) Illinois State Auditing Act [30 ILCS 5]


6) Board of Higher Education Act [110 ILCS 205]


7) Illinois Procurement Code [30 ILCS 500]


8) State Property Control Act [30 ILCS 605]


9) Illinois State Collection Act of 1986 [30 ILCS 210]


10) State Budget Law [15 ILCS 20]; Section 50-25 creates Budgeting for Results


11) Rights of Crime Victims and Witnesses Act [725 ILCS 120]


12) Department of Human Services Act [20 ILCS 1305]


13) Grant Information Collection Act [30 ILCS 707]


14) Intergovernmental Cooperation Act [51 ILCS 220]


c) Incorporations by Reference


1) Federal Regulations


A) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200 (December 26, 2014)):


i) 2 CFR 200 Subpart B General Provisions except for:


With respect to section 200.203(6)(b), the timeframe shall be 30 calendar days. If the grantmaking agency determines extenuating circumstances necessitate a shorter NOFO posting period, prior permission must be obtained from GATU;


With respect to section 200.204, an appeal must be described and incorporated with the merit-based review process;


Under section 200.205, a risk based approach as described in subsection (c) shall be used; and


Section 200.210 contains State related references.


ii) 2 CFR 200 Subpart C Pre-Federal Award Requirements and Contents of Federal Awards


iii) 2 CFR 200 Subpart D Post-Federal Award Requirements except for:


In section 200.308(e), add that the State grantmaking agency may, at its option, restrict the transfer of funds among direct cost categories or programs, functions and activities for State and federal pass-through awards in which the State share of the project exceeds the Simplified Acquisition Threshold and the cumulative amount of those transfers exceeds or is expected to exceed 10% per detail line item or $1,000, whichever is greater, of the total budget as last approved by the State grantmaking agency. The State grantmaking agency cannot permit a transfer that would cause any State appropriation to be used for purposes other than those consistent with the appropriation.


In section 200.336, add that any entity of the State, including but not limited to the State grantmaking awarding agency, the Auditor General, the Attorney General, any Executive Inspector General, and the Inspector General of the State grantmaking agency, as applicable, or any of the authorized representatives, must have the right of access to any documents, papers or other records of the awardee that are pertinent to the State award in order to make audits, examinations, excerpts and transcripts. This right also includes timely and reasonable access to the awardee's personnel for the purpose of interview and discussion related to these documents.


iv) 2 CFR 200 Subpart E Cost Principles


v) 2 CFR 200 Subpart F Audit Requirements


vi) 2 CFR 200 Appendix I Full Text of Notice of Funding Opportunity


vii) 2 CFR 200 Appendix II Contract Provisions for Non-Federal Entity Contracts Under Federal Awards


viii) 2 CFR 200 Appendix III Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)


ix) 2 CFR 200 Appendix IV Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations


x) 2 CFR 200 Appendix V State/Local Government and Indian Tribe‑Wide Central Service Cost Allocation Plans


xi) 2 CFR 200 Appendix VI Public Assistance Cost Allocation Plans


xii) 2 CFR 200 Appendix VII States and Local Government and Indian Tribe Indirect Cost Proposals


xiii) 2 CFR 200 Appendix VIII Nonprofit Organizations Exempted from Subpart E Cost Principles


xiv) 2 CFR 200 Appendix IX Hospital Cost Principles


xv) 2 CFR 200 Appendix X Data Collection Form (Form SF-SAC)


xvi) 2 CFR 200 Appendix XI Compliance Supplement


B) Cost Accounting Standards (48 CFR 9904 (2014))


C) Federal Acquisition Regulations System (FAR) (48 CFR 1 (2014))


D) Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Awards, Contracts and Cooperative Agreements (37 CFR 401 (2013))


E) Rules and Procedures for Efficient Federal-State Funds Transfers (31 CFR 205)


2) "Clarification of OMB A-21 Treatment of Voluntary Uncommitted Cost Sharing and Tuition Remission Costs", Office of Management and Budget, Memorandum M-01-06 (2001)


3) Government Auditing Standards (also known as "GAGAS" or the "Yellow Book"), U.S. Government Accountability Office by the Comptroller General of the United States (2011 Revision) (http://www.gao.gov/yellowbook)


4) "Internal Control Integrated Framework" (2013), Committee of Sponsoring Organizations of the Treadway Commission (COSO), available at https://www.coso.org/Pages/ic.aspx


5) "Policies for Federal Credit Programs and Non-Tax Receivables", Office of Management and Budget, Circular A-129 (2013), available at https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/circulars/



6) "Preparation, Submission, and Execution of the Budget", Office of Management and Budget, Circular A-11 (2015), available at https://www.whitehouse.gov/wp-content/uploads/2018/06/a11.pdf


7) "Standards for Internal Control in the Federal Government" (2014) (also known as the "Green Book"), Comptroller General of the United States, available at http://www.gao.gov/products/GAO-14-704G


d) No later editions of the regulations and standards listed in subsection (c) are incorporated in this Part.