3730(00)

To perform statutory responsibilities and contractual responsibilities of the Regional Offices of Education (ROEs) and the Intermediate Service Centers (ISCs), including reimbursement for ISC director salary expenditures, with quality and effectiveness.

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105 ILCS 5/2-3.62, 3-14.23, 18-6 & 6-106.1

23 Illinois Administrative Code, Chapter I. S. 525, Subchapter o

Provide administrative costs for the ROEs and ISCs and support for continuous improvement and capacity building for the delivery of specific services – staff development, administrator’s academy, and computer technology education.

Yes

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Government Organizations;

Regional Office of Education

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Non-competitive

Education

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Application must be submitted annually and provide a detailed plan of services and programs provided. Upon determining application is in compliance with the School Code, the approved application shall be incorporated into a grant agreement between the State Superintendent or designee and the Regional Superintendent or designee, as applicable.

Applications are found within ISBE’s IWAS system. Grantees are notified via IWAS email.

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Applications are reviewed using modified Merit Based Review Process.

Applications should be returned within 30 days of receipt

Applications are generally approved or returned for changes within 30 days of receipt

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Formula prescribed for allocations. Each ROE and ISC receives a base grant amount. Remaining funding is calculated using the enrollment for each ROE and ISC service region multiplied by a per pupil amount (determined by the appropriation level).

Funds are used to provide services, including reimbursement for ISC director salary expenditures, and programs outlined in the Illinois School Code.

Expenditure reports to be submitted on quarterly basis via IWAS. Programmatic reports are submitted on semiannual basis via IWAS. Final programmatic report due 30 days after completion of grant period

The audit requirements adopted by GATA include the adoption of the federal audit requirements (2 CFR 200.501), audit requirements for grantees and subrecipients that do not meet the federal audit requirements and audit requirements for “For Profit” subrecipients. Audit Types 1. A non-federal entity (awardee) that expends $750,000 or more during the non-federal entity's fiscal year in federal awards (federal pass-through and direct federal funds) from all sources must have a single audit conducted in accordance with 2 CFR 200.514. Awardee’s meeting certain requirements may elect to have a program-specific audit conducted in accordance with 2 CFR 200.507 with the approval of their cognizant agency. 2. A non-federal entity that expends less than $750,000 during the non-federal entity's fiscal year in federal awards (federal pass-through and/or direct federal funds) from all sources is exempt from federal audit requirements for that year. These non-federal entities are not subject to the single audit requirements. 3. Non-federal entities who expend less than $750,000 in direct federal and federal passthrough funds from all sources are subject to the following audit requirements: a. Non-federal entities who expend $500,000 or more during the non-federal entity's fiscal year in State, direct federal and federal pass-through funds, singularly or in any combination, and are not subject to the single audit: i. Must have a financial statement audit conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS); and ii. If deemed to be high risk based on their grantee risk profile (includes but not limited to: the Financial and Administrative Risk Assessment, the Merit-Based Review, the Programmatic Risk Assessment, prior history and experience in administering grants, and results of prior audits and/or other regulatory reviews and corrective action status) are required to undergo either an on-site review conducted by the State cognizant agency or an agreed upon procedures engagement, paid for and arranged by the Pass-Through Entity(ies) (PTE(s)) in accordance with 2 CFR 200.425. b. Non-federal entities who do not meet the requirements in subsection (a) but expend $300,000 or more during the non-federal entity's fiscal year in State, direct federal and federal pass-through funds, singularly or in any combination must have a financial statement audit conducted in accordance with Generally Accepted Auditing Standards (GAAS). c. Non-federal entities who do not meet the requirements in subsection (a) or (b) but have audits conducted based on other regulatory requirements must submit those audits for review. For-profit Subrecipient. The PTE(s) is responsible for ensuring subrecipient compliance with established requirements. Methods to ensure compliance for State and federal awards to for profit subrecipients may include pre-award audits, monitoring during the agreement period of performance, and post-award audits. See also 2 CFR 200.331 Requirements for Pass-through Entities. 1. For-profit Subrecipient Audit Requirements. For-profit subrecipients who expend $750,000 or more in direct federal and federal pass-through funds (from all sources) during their fiscal year are required to have a program-specific audit conducted in accordance with Uniform Guidance section 200.507 (Program-specific Audits). a. State grantmaking agencies must provide the recipient/subrecipient the program specific audit guide, when available. b. If a program-specific guide is not available, the auditor and auditee have the same responsibilities for the program as they would have for a major program in a single audit. c. The auditor must audit Federal programs with Federal awards expended that, in aggregate cover at least 50 percent (0.50) of total Federal awards expended. 2. For-profit subrecipients who expend less than $750,000 in direct federal and federal passthrough funds (from all sources) during their fiscal year are subject to the following audit requirements: a. For-profit subrecipients who expend $500,000 or more in State, direct federal and federal pass-through funds, singularly or in any combination (from all sources) during their fiscal, and are not subject to a program audit: i. Must have a financial statement audit conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS); and ii. If deemed to be high risk based on their grantee risk profile (includes by not limited to: the Financial and Administrative Risk Assessment, the Merit-Based Review, the Programmatic Risk Assessment, prior history and experience in administering grants, and results of prior audits or other regulatory reviews and corrective action status) are required to undergo either an on-site review conducted by the State cognizant agency or an agreed upon procedures engagement, paid for and arranged by the PTE(s) in accordance with 2 CFR 200.425. d. For-profit subrecipients who do not meet the requirements in subsection (a) but expend $300,000 or more during the non-federal entity's fiscal year in State, direct federal and federal pass-through funds, singularly or in any combination must have a financial statement audit conducted in accordance with Generally Accepted Auditing Standards (GAAS). b. For-profit subrecipients that are publicly traded companies are not subject to the Single Audit requirements but are required to submit the annual audit conducted in accordance with their regulatory requirements.

Financial records, supporting documents, statistical records, and all other awardee records pertinent to a State award shall be retained for 3 years after the date of submission of the final expenditure report or, for awards renewed quarterly or annually, after the date of the submission of the quarterly or annual financial report to the State agency.

802-58613-4900-01-00-02

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105 ILCS 5/2-3.62, 3-14.23, 18-6 & 6-106.1 23 Illinois Administrative Code, Chapter I. S. 525, Subchapter o

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Illinois State Board of Education 100 North First Street Springfield IL 62777

https://www.isbe.net/roe

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10/22/2021

FY 2017 : $6,970,000
FY 2018 : $6,970,000
FY 2019 : $6,970,000
FY 2020 : $6,970,000
FY 2021 : $6,970,000
FY 2022 : $6,970,000
FY 2024 : $18,970,000