- a) Inter- and intra-agency payments. This includes transfers and payments to revolving funds, reimbursement of petty cash funds and imprest accounts, inter-fund transfers and inter-fund payments in which an agency or department serves as the Vendor of Goods or Services.
- b) Payments to State employees for personal services (salary only and not including health insurance benefits).
- c) Awards and grants, as defined by the Comptroller's Office in SAMS Manual Procedure 15, including pass-through grants and distributive payments and refunds.
- d) Contract retainers associated with construction contracts.
- e) State Board of Education categorical grants.
- f) Community College Board grants.
g) Illinois Student Assistance Commission grants.
- h) Payments to local government entities, including school districts.
i) Payments of interest penalties.
- j) Payments made to contractual employees (these payments are generally made via a Contractual Services Payroll Voucher).
k) Payments from accounts or funds not appropriated by the General Assembly.
- l) Gratuitous payments made to induce a business to remain in or to locate in this State.
- m) Any type of payment to a Vendor assigned or sold by that Vendor to a different payee (including any assignments or sales made by the vendors to the Department of Healthcare and Family Services), except for assignments or sales made pursuant to a vendor payment program approved by the Department of Central Management Services and the Comptroller.
n) Barter transactions.
- o) Payments made by a State agency comprised of federal funds only and no State or local funds.
- p) Medical and claims payments under the Workers' Compensation [820 ILCS 305] and Workers' Occupational Diseases [820 ILCS 310] Acts.
q) Tax refunds.
- r) State Employee's Group Insurance Program payments covered by late payment interest provisions in Sections 368a and 370a of the Illinois Insurance Code [215 ILCS 5].
The following non-exhaustive list represents the types of payments that are excluded from the Act and consequently do not qualify for interest penalties:
(Source: Amended at 40 Ill. Reg. 13831, effective September 26, 2016)