30 ILCS 708/75: State program exceptions.

(a) With the exception of the audit requirements set forth in 2 CFR 200.102, exceptions may be allowed for classes of State or federal pass-through awards or non-federal entities subject to the requirements of this Act when such exceptions are not prohibited by State or federal law. However, in the interest of maximum uniformity, exceptions from the requirements of this Act shall be permitted only in unusual or exceptional circumstances. Beginning July 1, 2026, exceptions from the requirements of this Act shall be permitted where necessary to ensure that only the rules applicable to grants contained in 2 CFR Part 200 in effect as of the effective date of the changes to this Section by this amendatory Act of the 104th General Assembly and additional rules adopted pursuant this Act are applied to grants funded from State moneys.

(b) The Governor's Office of Management and Budget, with the advice and technical assistance of the Illinois Single Audit Commission, shall adopt rules governing the criteria that shall be used to determine when an exception may be issued. The Governor's Office of Management and Budget shall publish any allowed exceptions in the Catalog of State Financial Assistance within 30 days of the exception being allowed.