Section 7000.40 Incorporations and Referenced Materials

Section 7000.40  Incorporations and Referenced Materials

a)         References

to Federal Statutes

1)         Cash

Management Improvement Act of 1990 (31 U.S.C. 6501)

2)         Federal

Funding Accountability and Transparency Act of 2006 (FFATA) (31 U.S.C. 6101

note)

3)         Federal

Grant and Cooperative Agreement Act of 1977 (31 U.S.C. 6301)

4)         Freedom

of Information Act (FOIA) (5 U.S.C. 552)

5)         Higher

Education Act of 1965, Title IV (20 U.S.C. 1070 through 1099d)

6)         International

Organizations Immunities Act (22 U.S.C. 288)

7)         Internal

Revenue Code (26 U.S.C.)

8)         Inflation

adjustment of acquisition-related dollar thresholds (41 U.S.C. 1908)

(Simplified Acquisition Procedures)

9)         Single

Audit Act of 1984, as amended by the Single Audit Act Amendments of 1996 (31 U.S.C.

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]

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)        Civil

Administrative Code of Illinois (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 [5 ILCS 220]

c)         Incorporations

by Reference

1)         Federal

Regulations

A)        Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for

Federal Awards (2 CFR 200 (October 1, 2024)):

i)          2

Department

of Human Services Act [20 ILCS 1305]

13)        Grant

Information Collection Act [30 ILCS 707]

14)        Intergovernmental

Cooperation Act [5 ILCS 220]

c)         Incorporations

by Reference

1)         Federal

Regulations

A)        Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for

Federal Awards (2 CFR 200 (October 1, 2024)):

i)          2

CFR 200 Subpart B – General Provisions except for:

•           With

respect to section 200.204(b), the timeframe shall be 30 calendar days. If the State

awarding agency determines extenuating circumstances require a shorter NOFO

posting period, prior permission must be obtained from GATU through a written

notification;

•           With

respect to section 200.205, an appeal must be described and incorporated with

the merit review process;

•           Under

section 200.206, a risk-based approach as described in subsection (c) shall be

used; and

•           Section

200.211 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 regardless of the size of the award, if not otherwise

restricted by federal or State requirements, the sum total of line-item

transfers are capped at $50,000 and/or limited to 10% of the total award,

whichever is less.  Line-item transfers larger than this require a budget

revision and approval from the State awarding agency

Requirements except for:

•           In section

200.308(e), add that regardless of the size of the award, if not otherwise

restricted by federal or State requirements, the sum total of line-item

transfers are capped at $50,000 and/or limited to 10% of the total award,

whichever is less.  Line-item transfers larger than this require a budget

revision and approval from the State awarding agency.

•           In section

200.337, add that any entity of the State, including but not limited to the

State awarding agency, the Auditor General, the Attorney General, any Executive

Inspector General, and the Inspector General of the State awarding 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-issued award 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

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

Princip

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

xvii)     2 CFR

200 Appendix XII – Award Term and Condition for Recipient Integrity and

Performance Matters

B)        Cost

Accounting Standards (48 CFR 9904 (2022))

C)        Federal

Acquisition Regulations System (FAR) (48 CFR 1 (2022))

D)        Rights

to Inventions Made by Nonprofit Organizations and Small Business Firms Under

Government Awards, Contracts and Cooperative Agreements (37 CFR 401 (2022))

E)        Rules

and Procedures for Efficient Federal-State Funds Transfers (31 CFR 205) (2022)

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),

available at https://www.whitehouse.gov/wp-content/uploads/2017/11/2001-M-01-06-Clarification-of-OMB-A-21-Treatment-of-Voluntary-Uncommitted-Cost-Sharing-and-Tuition-Remission-Costs.pdf

3)         Government

Auditing Standards (also known as "GAGAS" or the "Yellow

Book"), U.S

tary Uncommitted Cost Sharing and Tuition

Remission Costs", Office of Management and Budget, Memorandum M-01-06 (2001),

available at https://www.whitehouse.gov/wp-content/uploads/2017/11/2001-M-01-06-Clarification-of-OMB-A-21-Treatment-of-Voluntary-Uncommitted-Cost-Sharing-and-Tuition-Remission-Costs.pdf

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 (2021 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/_files/ugd/3059fc_1df7d5dd38074006bce8fdf621a942cf.pdf

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/wp-content/uploads/legacy_drupal_files/omb/circulars/A129/a-129.pdf

6)         "Preparation,

Submission, and Execution of the Budget", Office of Management and Budget,

Circular A-11 (2022), 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

8)         "Management's

Responsibility for Enterprise Risk Management and Internal Control",

Office of Management and Budget, Circular A-123 (2016), available at https://www.whitehouse.gov/wp-content/uploads/legacy_drupal_files/omb/memoranda/2016/m-16-17.pdf.

d)         No

later editions of the regulations and standards listed in subsection (c) are

incorporated in this Part.