Illinois Code § 30 ILCS 230/2a.3

Accounting and Deposit of Indirect Cost Recoveries.
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Sec. 2a.3. 

Accounting and Deposit of Indirect Cost Recoveries. 

Every
officer, board, commission, commissioners, department, institution, arm
or agency to whom this Act applies which is eligible for indirect cost reimbursements
shall make timely application for such reimbursements and shall maintain
accurate records concerning the application for and the receipt, deposit
and use of all indirect cost reimbursement under its control.

 
Any indirect cost reimbursements received by any officer, board, commission,
commissioner, department, institute, arm, or agency shall within 30 days
of the receipt of the reimbursement deposit the reimbursement to the fund
from which the original expenditures were made which gave rise to the reimbursement
unless deposit into another fund is required by law.
If deposit to the original fund cannot be made or determined for any reason,
then the reimbursement shall be deposited to the General Revenue Fund.
The Comptroller shall, upon the request of an officer, board, commission,
commissioner, department, institute, arm or agency, order the transfer of
monies between funds held by the State Treasurer to effectuate the
appropriate deposit of indirect cost reimbursements received pursuant to this Act. All
deposits of indirect cost reimbursements shall be for the full amount received
without diminution of any type whatsoever.

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