Section 7000.10 Purpose and Applicability

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

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

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

re 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)]