Illinois General Assembly - Full Text of Public Act 102-1092
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Public Act 102-1092


Public Act 1092 102ND GENERAL ASSEMBLY



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
    (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.

Effective Date: 6/10/2022