- a) UR and GATA requirements shall apply to awards funded by federal pass-through awards from a State awarding agency to public institutions of higher education. [30 ILCS 708/45(f))]
- b) Institutions of higher education shall be subject to UR appendix III (Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education) and the cost principles under UR Subpart E.
(Source: Amended at 47 Ill. Reg. 7893, effective May 26, 2023)