# 44 Ill. Adm. Code 7000.40: Section 7000.40 Incorporations and Referenced Materials

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T44_P7000_S7000_40

## Section

- **Citation:** 44 Ill. Adm. Code 7000.40
- **Heading:** Section 7000.40 Incorporations and Referenced Materials
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 44 GOVERNMENTAL CONTRACTS, GRANTMAKING, PROCUREMENT AND PROPERTY MANAGEMENT / CHAPTER I: GOVERNOR'S OFFICE OF MANAGEMENT AND BUDGET / Part 7000 GRANT ACCOUNTABILITY AND TRANSPARENCY ACT / Section 7000.40 Incorporations and Referenced Materials

## Text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T44_P7000_S7000_40. Check the current official text before relying on it. Not legal advice.