Public Act 102-1092
 
HB4489 EnrolledLRB102 23191 RJF 32353 b


  
    AN ACT concerning finance.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  
 
 
    Section 5. The Grant Accountability and Transparency Act 
is amended  by changing Section 45 as follows:
 
    (30 ILCS 708/45)

    Sec. 45. Applicability.
 
    (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.


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 
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.

    When a non-federal entity is awarded a cost-reimbursement 
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.

    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.

    (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.

    (d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to 
different types of awards. The same applicability applies to 
this Act.

    (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.

    (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.)
 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.