EIN: 366006083
UEI: Z2C5GJ77GYS1
Audited by: Lauterbach & Amen, LLP
Oversight agency: 66 [Environmental Protection Agency]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 23, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 23, 2025 (501 days ago).
What is a management decision? →FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
2019-001 Written Procedures Over Federal Awards Criteria: 2 CFR 200 Subpart D and E requires the District to maintain written policies, procedures, and standard of conduct. Condition/Context: The District does not have written policies relative to federal awards. Effect: The District is not in compliance with 2 CFR 200 Subpart D and E. Cause: The District does not have written policies relative to federal awards. Recommendation: We recommend the District create written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-001 Written Procedures Over Federal Awards Criteria: 2 CFR 200 Subpart D and E requires the District to maintain written policies, procedures, and standard of conduct. Condition/Context: The District does not have written policies relative to federal awards. Effect: The District is not in compliance with 2 CFR 200 Subpart D and E. Cause: The District does not have written policies relative to federal awards. Recommendation: We recommend the District create written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Views of Responsible Officials: Management agrees with the finding.
2019-001: Written Procedures Over Federal Awards - Year Ended April 30, 2019 ? Clean Water State Revolving Cluster - CFDA# 66.458 Condition Found The District does not have written policies relative to federal awards. Corrective Action Plan The District?s past and current practice is to verify that only allowable costs are charged to any grant. However, the District is not in compliance with a new federal requirement to have written procedures for determine whether costs are allowable under a specific grant. The District will develop written procedures to address how it is ensuring that costs on a federal grant, which in most years for the District would a portion of Illinois Environmental Protection Agency (IEPA) Clean Water Revolving Loans, are allowed under the individual Federal program and in accordance with cost principles established in Uniform Grant Guidance. Responsible Person for Corrective Action Plan District Business Manager Implementation Date of Corrective Action Plan October 1, 2019
FAC accepted this audit on October 10, 2016 — management decision was due April 10, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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