EIN: 366009339
UEI: GSA_MIGRATION
Audited by: BAKER TILLY US, LLP
Oversight agency: 15 [Department of the Interior]
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 August 26, 2021. 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 February 26, 2022 (1653 days ago).
What is a management decision? →FAC accepted this audit on September 2, 2020 — management decision was due March 2, 2021.
Finding No. 2019-002 CFDA No. 15.662 Identifying Number: 0501.17.056218 Program Title: Great Lakes Restoration Federal Agency: U.S. Department of the Interior Pass-through Agency: National Fish and Wildlife Foundation Criteria: Per CFR 200.303, "The non-Federal entity must...establish and maintain effective internal control over the Federal award...These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States and the 'Internal Control Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission." Condition/Context: There is no documented review or approval of the District's reimbursement requests, including matching amounts, by an employee who is not the preparer. Effect: Improper review procedures could result in inaccurate reimbursement requests, including matching amounts. Questioned Costs: N/A Recommendation: We recommend the District assign an employee to document their review & approve the reimbursement requests, including matching amounts, who is not the preparer of the request. Management?s Response: Management concurs with this response. Management has taken steps to ensure that going forward additional staff will review and document the review of all draw requests prior to them being initiated.
Show full finding ▾Hide full finding ▴Finding No. 2019-002 CFDA No. 15.662 Identifying Number: 0501.17.056218 Program Title: Great Lakes Restoration Federal Agency: U.S. Department of the Interior Pass-through Agency: National Fish and Wildlife Foundation Criteria: Per CFR 200.303, "The non-Federal entity must...establish and maintain effective internal control over the Federal award...These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States and the 'Internal Control Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission." Condition/Context: There is no documented review or approval of the District's reimbursement requests, including matching amounts, by an employee who is not the preparer. Effect: Improper review procedures could result in inaccurate reimbursement requests, including matching amounts. Questioned Costs: N/A Recommendation: We recommend the District assign an employee to document their review & approve the reimbursement requests, including matching amounts, who is not the preparer of the request. Management?s Response: Management concurs with this response. Management has taken steps to ensure that going forward additional staff will review and document the review of all draw requests prior to them being initiated.
Condition: The District has no formal review process in place for the submission of reimbursement reports which can lead to the submission of an inaccurate financial report. Plan: Management has taken steps to ensure that going forward additional staff will review and document the review of all draw requests prior to them being initiated. Anticipated Date of Completion: 12/31/2020 Name of Contact Person: Steve Neaman, Finance Director
Finding No. 2019-003 CFDA No. 66.460 Identifying Number: 378-2141 Program Title: Nonpoint Source Implementation Grants Federal Agency: U.S. Environmental Protection Agency Pass-through Agency: Illinois Environmental Protection Agency Criteria: Per CFR 200.303, "The non-Federal entity must...establish and maintain effective internal control over the Federal award...These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States and the 'Internal Control Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission." Condition/Context: There is no documented review or approval of the District's reimbursement requests, including matching amounts, by an employee who is not the preparer. Effect: The District could submit inaccurate reimbursement requests, including matching amounts. Questioned Costs: N/A Recommendation: We recommend the District assign an employee to document their review & approve the reimbursement requests, including matching amounts, who is not the preparer of the request. Management?s Response: Management concurs with this response. Management has taken steps to ensure that going forward additional staff will review and document the review of all draw requests prior to them being initiated.
Show full finding ▾Hide full finding ▴Finding No. 2019-003 CFDA No. 66.460 Identifying Number: 378-2141 Program Title: Nonpoint Source Implementation Grants Federal Agency: U.S. Environmental Protection Agency Pass-through Agency: Illinois Environmental Protection Agency Criteria: Per CFR 200.303, "The non-Federal entity must...establish and maintain effective internal control over the Federal award...These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States and the 'Internal Control Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission." Condition/Context: There is no documented review or approval of the District's reimbursement requests, including matching amounts, by an employee who is not the preparer. Effect: The District could submit inaccurate reimbursement requests, including matching amounts. Questioned Costs: N/A Recommendation: We recommend the District assign an employee to document their review & approve the reimbursement requests, including matching amounts, who is not the preparer of the request. Management?s Response: Management concurs with this response. Management has taken steps to ensure that going forward additional staff will review and document the review of all draw requests prior to them being initiated.
Condition: The District has no formal review process in place for the submission of reimbursement reports which can lead to the submission of an inaccurate financial report. Plan: Management has taken steps to ensure that going forward additional staff will review and document the review of all draw requests prior to them being initiated. Anticipated Date of Completion: 12/31/2020 Name of Contact Person: Steve Neaman, Finance Director
Finding No. 2019-004 CFDA No. 15.662 Identifying Number: 0501.17.056218 Program Title: Great Lakes Restoration Federal Agency: U.S. Department of the Interior Pass-through Agency: National Fish and Wildlife Foundation Criteria: 2 CFR 200.321(a): The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition/Context: Per review of the District's Procurement Policy, there is no clause that specifies taking affirmative steps to assure the specified businesses are used when possible. Effect: The District may not contract with businesses that are minority or women owned when deemed possible. Questioned Costs: N/A Recommendation: We recommend updating the procurement policy to include a clause that ensures affirmative steps are taken to ensure minority or women owned businesses are contracted when possible. Management?s Response: Management is currently reviewing this finding with its legal counsel and drafting proposed language for its purchasing policy.
Show full finding ▾Hide full finding ▴Finding No. 2019-004 CFDA No. 15.662 Identifying Number: 0501.17.056218 Program Title: Great Lakes Restoration Federal Agency: U.S. Department of the Interior Pass-through Agency: National Fish and Wildlife Foundation Criteria: 2 CFR 200.321(a): The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition/Context: Per review of the District's Procurement Policy, there is no clause that specifies taking affirmative steps to assure the specified businesses are used when possible. Effect: The District may not contract with businesses that are minority or women owned when deemed possible. Questioned Costs: N/A Recommendation: We recommend updating the procurement policy to include a clause that ensures affirmative steps are taken to ensure minority or women owned businesses are contracted when possible. Management?s Response: Management is currently reviewing this finding with its legal counsel and drafting proposed language for its purchasing policy.
Condition: The District?s procurement policy does not meet federal guidelines with regards to 2 CFR 200.321. Plan: Management is currently reviewing this finding with its legal counsel and drafting proposed language for its purchasing policy. Anticipated Date of Completion: 12/31/2020 Name of Contact Person: Steve Neaman, Finance Director
Finding No. 2019-005 CFDA No. 66.460 Identifying Number: 378-2141 Program Title: Nonpoint Source Implementation Grants Federal Agency: U.S. Environmental Protection Agency Pass-through Agency: Illinois Environmental Protection Agency Criteria: 2 CFR 200.321(a): The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition/Context: Per review of the District's Procurement Policy, there is no clause that specifies taking affirmative steps to assure the specified businesses are used when possible. Effect: The District may not contract with businesses that are minority or women owned. Questioned Costs: N/A Recommendation: We recommends updating the procurement policy to include a clause that ensures affirmative steps are taken to ensure minority or women owned businesses are contracted when possible. Management?s Response: Management is currently reviewing this finding with its legal counsel and drafting proposed language for its purchasing policy.
Show full finding ▾Hide full finding ▴Finding No. 2019-005 CFDA No. 66.460 Identifying Number: 378-2141 Program Title: Nonpoint Source Implementation Grants Federal Agency: U.S. Environmental Protection Agency Pass-through Agency: Illinois Environmental Protection Agency Criteria: 2 CFR 200.321(a): The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition/Context: Per review of the District's Procurement Policy, there is no clause that specifies taking affirmative steps to assure the specified businesses are used when possible. Effect: The District may not contract with businesses that are minority or women owned. Questioned Costs: N/A Recommendation: We recommends updating the procurement policy to include a clause that ensures affirmative steps are taken to ensure minority or women owned businesses are contracted when possible. Management?s Response: Management is currently reviewing this finding with its legal counsel and drafting proposed language for its purchasing policy.
Condition: The District?s procurement policy does not meet federal guidelines with regards to 2 CFR 200.321. Plan: Management is currently reviewing this finding with its legal counsel and drafting proposed language for its purchasing policy. Anticipated Date of Completion: 12/31/2020 Name of Contact Person: Steve Neaman, Finance Director
Finding No. 2019-006 CFDA No. 66.460 Identifying Number: 378-2141 Program Title: Nonpoint Source Implementation Grants Federal Agency: U.S. Environmental Protection Agency Pass-through Agency: Illinois Environmental Protection Agency Criteria: Per CFR 200.303, "The non-Federal entity must...establish and maintain effective internal control over the Federal award...These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States and the 'Internal Control Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission." Condition/Context: There is no documented review or approval of the District's grant project reports by an employee who is not the preparer. Effect: The District could submit inaccurate grant project reports. Questioned Costs: N/A Recommendation: We recommend the District assign an employee to document their review & approve the grant project reports who is not the preparer of the report. Management?s Response: Management Concurs with this response. Management has taken steps to ensure that going forward additional staff will review and document the review of all project reports prior to them being initiated.
Show full finding ▾Hide full finding ▴Finding No. 2019-006 CFDA No. 66.460 Identifying Number: 378-2141 Program Title: Nonpoint Source Implementation Grants Federal Agency: U.S. Environmental Protection Agency Pass-through Agency: Illinois Environmental Protection Agency Criteria: Per CFR 200.303, "The non-Federal entity must...establish and maintain effective internal control over the Federal award...These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States and the 'Internal Control Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission." Condition/Context: There is no documented review or approval of the District's grant project reports by an employee who is not the preparer. Effect: The District could submit inaccurate grant project reports. Questioned Costs: N/A Recommendation: We recommend the District assign an employee to document their review & approve the grant project reports who is not the preparer of the report. Management?s Response: Management Concurs with this response. Management has taken steps to ensure that going forward additional staff will review and document the review of all project reports prior to them being initiated.
Condition: The District has no formal review process in place for the submission of project reports required by grant agreements. This can lead to inaccurate financial and performance reports to be submitted to the granting agency. Plan: Management has taken steps to ensure that going forward additional staff will review and document the review of all project reports prior to them being initiated. Anticipated Date of Completion: 12/31/2020 Name of Contact Person: Steve Neaman, Finance Director
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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