EIN: 369005796
UEI: DDKNC6RAUSA5
Audited by: GW & Associates, P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 10, 2025. 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 May 10, 2026 (111 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
The City received awards under two federal programs - the Clean Water State Revolving Fund Cluster and the Drinking Water State Revolving Fund Cluster ? both of which were passed through the Illinois Environmental Protection Agency (?IEPA?). The funds were to be used for two projects occurring simultaneously. One was the replacement of water mains and lead service lines in the City and the other was for sewer system improvements. While supporting invoices and other necessary documentation, which we examined, were provided to the IEPA who approved disbursement under the specific federal programs, the City was unable to provide us with a detailed listing of which invoices related to which project. Cause The recordkeeping issues were a result of the City not summarizing and organizing the detailed information provided to the State of Illinois for reimbursement purposes in a manner that was readily auditable by federal program. Effect The specific invoices comprising federal expenditures under each of the two federal programs could not be readily determined from the documentation maintained by the City. While invoices supported the total expenditures of the two federal programs, there is a risk that costs intended to be paid for by one federal program could be paid for by the other in error. Questioned Costs None identified. Recommendation We recommend that the City make the necessary changes with their existing accounting system and procedures to ensure that expenditures for each award are supported by a detailed listing of invoices that total the program expenditures reported on the schedule of expenditures of federal awards. Management Response See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001: Allowable Costs/Activities Allowed Federal Award and Specific Award Identification: U.S. Environmental Protection Agency Clean Water State Revolving Fund Cluster - Assistance Listing # 66.458 Drinking Water State Revolving Fund Cluster - Assistance Listing # 66.468 Criteria: Proper internal controls over allowable costs and allowable activities include the maintenance of detailed records that provide for easy reconciliation of supporting invoices to amounts reported as expenditures of federal awards for each federal program. Statement of Condition: The City received awards under two federal programs - the Clean Water State Revolving Fund Cluster and the Drinking Water State Revolving Fund Cluster ? both of which were passed through the Illinois Environmental Protection Agency (?IEPA?). The funds were to be used for two projects occurring simultaneously. One was the replacement of water mains and lead service lines in the City and the other was for sewer system improvements. While supporting invoices and other necessary documentation, which we examined, were provided to the IEPA who approved disbursement under the specific federal programs, the City was unable to provide us with a detailed listing of which invoices related to which project. Cause The recordkeeping issues were a result of the City not summarizing and organizing the detailed information provided to the State of Illinois for reimbursement purposes in a manner that was readily auditable by federal program. Effect The specific invoices comprising federal expenditures under each of the two federal programs could not be readily determined from the documentation maintained by the City. While invoices supported the total expenditures of the two federal programs, there is a risk that costs intended to be paid for by one federal program could be paid for by the other in error. Questioned Costs None identified. Recommendation We recommend that the City make the necessary changes with their existing accounting system and procedures to ensure that expenditures for each award are supported by a detailed listing of invoices that total the program expenditures reported on the schedule of expenditures of federal awards. Management Response See corrective action plan.
September 28, 2023 John Wysocki Partner GW & Associates PC 4415 West Harrison, Suite 434 Hillside, IL 60162 Re: Finding 2022-001: Controls of Financial Reporting- Illinois Environment Protection (IEPA) Loan Program Dear John, Please find our corrective action plan explained below related to finding 2022-001. Corrective Action Plan: The City will produce the reporting recommended in the finding which includes a detailed listing of invoices related to each Federal project. As noted in the finding, the City had organized and reported IEPA loan contractor expenditures in compliance with Illinois state regulations. However, the supporting documentation for these expenditures should also have been organized and prepared for review by Auditors in accordance with Federal guidelines. Going forward, the City will process and organize future IEPA contractor invoices and documentation according to both State and Federal grant requirements and provide the necessary reports needed for audit. Responsible Person: Finance Director, Ben Daish; Public Works Director, Robert Schiller Expected Completion Date: Fall 2023 through Spring 2023 Respectfully Submitted Ben Daish Finance Director
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
FAC accepted this audit on September 24, 2020 — management decision was due March 24, 2021.
CFDA #: 16.922
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Re: Schedule of Findings, Single Audit for the Year Ended December 31, 2019 Dear John, Please take note of the City' s corrective action plan in response to the findings presented in the Single Audit Report. Section II- Financial Statement Findings 2019-001: Uncollateralized Bank Accounts Corrective Action Plan: The City's money market account established with BMO Harris Bank in August 2019, has been collateralized. The agreement was signed and executed in June 2020. Responsible Person: Finance Director Completion Date: June, 2020 2019-002 Controls over Financial Reporting: Numerous Material Audit Adjustments Corrective Action Plan: As stated in the finding, the creation of the Berwyn Municipal Securitization Corporation (BMSC) brought upon accounting complexities that the City had not experienced previously. Two new funds had to be established in accordance with the Governmental Accounting Standards Board to allow for the proper accounting of the securitization bond issuance and future repayment of bond interest and principal. The City has established the proper communication and operating procedures with the manager ofBMSC to ensure the related fund inflows and outflows are recorded correctly. With regard to numerous audit adjustments, the COVID 19 pandemic shelter in place restrictions implemented across the state from March through May made matters very difficult for both the Berwyn Finance Department and the staff from GW Associates. The reality of not being able to work on City Hall premises delayed the recording of necessary year-end close journal entries required to complete the audit. Barring any other major global disaster like COVID 19, the Finance Department should be able to record and present the financial transactions of the City in a more timely fashion to prevent material audit adjustments for fiscal year end 2020 and subsequent years. To assist the City's efforts in providing its auditors with timely information needed for the audit, the City will consider adding a qualified CPA to the Finance Department staff. The Finance Department has been operating with one less CPA over the last year which has led to the overextending of projects on current staff. The status of hiring for this position has been placed on hold due to the recent budget constraints related to COVID 19 pandemic. Responsible Person: Finance Director Ben Daish Expected Completion Date: Fall, 2020 through Spring, 2021 Section III- Federal Award Findings 2019-003: Co-mingling of Department of the Treasury (DOT) and Department of Justice (DOJ) Activity Transactions Corrective Action Plan: The City will establish a new separate federal asset forfeiture fund which will differentiate the DOT and DOJ transactions into specific account and subaccount numbers in the City's general ledger system. Up until 12/31/2019, both federal and state asset forfeiture transactions were reported in Fund# 245. From 2020 going forward, state asset forfeiture transactions will be reported in Fund# 245 and federal asset forfeiture transactions will be reported in Fund# 246. Responsible Persons: Accounting Manager Judy Burns; Division Police Commander Guy Papa Expected Completion Date: Winter 2020-2021 Respectfully submitted, Benjamin J. Daish Finance Director 6700 West 26llt Street Berwyn, Illinois 60402-0701 Telephone: (708) 788-2660 Fax: (708) 788-2567 www.berwyn-il.gov
2018-002
FAC accepted this audit on July 29, 2019 — management decision was due January 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 18, 2018 — management decision was due January 18, 2019.
FAC accepted this audit on July 26, 2017 — management decision was due January 26, 2018.
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