Title: Programs Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Assistance Listing # 66.458 – Capitalization Grants for Clean Water State Revolving Funds
The Capitalization Grants for Clean Water State Revolving Funds create State Revolving Funds (SRFs) through a program of capitalization grants to states, which will provide a long-term source of state financing for construction of wastewater treatment facilities and implementation of other water quality management activities. The capitalization grant is deposited in the SRF, which is used to provide loans and other types of financial assistance, but no grants, to local communities and intermunicipal and interstate agencies. The States must agree to enter into binding commitments with recipients to provide financial assistance from the SRF in an amount equal to 16.67% of the total SRF loan, with the federal share being 83.33%.
Title: Programs Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Assistance Listing # 14.269 – Hurricane Sandy Community Development Block Grant Disaster Recovery (CDBG-DR)
The Community Development Block Grant Disaster Recovery Program’s primary objectives are to provide relief, long-term recovery, restoration of infrastructure and housing, and economic revitalization in the most impacted and distressed areas resulting from a major disaster, declared pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1974 (42 USC 5121 et seq.) (Stafford Act), due to Hurricane Sandy and other eligible events in calendar years 2011, 2012, and 2013. The CDBG-DR program provides grants to states or units of general local government to be used for specific disaster-related purposes. Formula funds are allocated to recipients through the issuance of CDBG-DR notices in the Federal Register. These notices provide the requirements for the use of funds. Furthermore, the Disaster Relief Appropriations Act, 2013, made funds available from Community Development Block Grants Funds to be administered through the United States Department of Housing and Urban Development also known as Community Development Block Grant Disaster Recovery. CDBG-DR funds are used in the core aspect of disaster recovery-planning, housing, infrastructure, and economic development, especially in low- and moderate-income areas. It is intended to help communities and neighborhoods that otherwise might not recover due to limited resources. Robbins Midlothian Creek Flood Control project is specifically related to stormwater management in Village of Robbins to address flooding along the Midlothian Creek.
Title: Programs Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
U.S. Department of the Army Funding for Stage 2 of the Chicagoland Underflow Plan, McCook Reservoir
The McCook Reservoir Project was authorized by the Water Resources Development Act of 1988. The District and the U.S. Army Corps of Engineers, Chicago District signed the Project Cooperation Agreement on May 10, 1999. The District is the local sponsor and will own and operate the reservoir when construction is completed. The project helps with combined sewer (sanitary and storm) overflows that cause flooding and watercourse contamination in Chicagoland and benefits Chicago and 36 suburbs, including 1.5 million structures and 5 million people. The reservoir will be built in two stages. Stage 1 of the reservoir, with a flood storage of 3.5 billion gallons, was completed on December 31, 2017. Stage 2 of the reservoir, with a storage volume of 6.5 billion gallons, is scheduled to be completed in 2029. It will be built by the District as part of a pilot project under Section 1043(b) of the Water Resources Reform and Development Act of 2014. Section 1043(b) provides the federal share of the project cost directly to the local sponsor. The District will build the final components of the reservoir with the U.S. Army Corps of Engineers, Chicago District monitoring the District’s activities to ensure the reservoir is completed to the federal standard. Funding in the amount of $33,820,000 was provided to the District in February 2019 for the pilot project.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L172129 was awarded to the District on March 1, 2019, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Odor Control Systems at Calumet, Kirie, and Hanover Park Water Reclamation Plants (WRPs), Project 17-844-3P. The maximum SRF loan amount is $4,216,511. The maximum passthrough federal funding is $3,513,619. A total of $26,600 in federal funds was disbursed by the Illinois Environmental Protection Agency (IEPA) during fiscal year 2023. As of December 31, 2023, $60,813 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L172742 was awarded to the District on January 12, 2022, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Replacement of Boilers in the Pump and Blower Building of Hanover Park WRP, Project 19-542-3MR. The maximum SRF loan amount is $13,499,843. The maximum passthrough federal funding is $11,249,419. A total of $642,100 federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $5,588,369 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L173798 was awarded to the District on January 14, 2020, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Upgrade of Digester Sludge Heating System and Boiler Removal at Calumet WRP, Project 18-277-3M. The maximum SRF loan amount is $26,234,615. The maximum passthrough federal funding is $21,861,305. A total of $479,300 in federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $480,534 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L174620 was awarded to the District on July 12, 2022, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Replacement of Sludge Pipeline at North Side, Section 1, NSA, Project 07-027-3SR. The maximum SRF loan amount is $27,933,600. The maximum passthrough federal funding is $23,277,069. A total of $2,181,200 in federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $17,584,838 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L174708 was awarded to the District on September 5, 2019, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Odor Control Facilities for Sludge Concentration Areas at Stickney WRP, Project 17-134-3MR. The maximum SRF loan amount is $16,962,555. The maximum passthrough federal funding is $14,134,897. A total of $266,500 in federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $380,241 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L175523 was awarded to the District on January 25, 2022, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Rehabilitation of Steel Spandrel Beams of the Pump and Blower Building at O’Brien WRP, Project 15-069-3D. The maximum SRF loan amount is $22,381,900. The maximum passthrough federal funding is $18,650,837. A total of $837,200 in federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $3,748,268 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L175569 was awarded to the District on April 13, 2022, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Furnishing, Delivering and Installation of Disc Filters at Egan WRP, Project 18-702-31. The maximum SRF loan amount is $9,161,850. The maximum passthrough federal funding is $7,634,570. A total of $151,700 in federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $1,628,697 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L175574 was awarded to the District on April 4, 2023, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Repair of Roof slabs, Floor slabs, Walls and Beams in A/B and C/D Service Tunnels at Stickney WRP, Project 16-127-3DR. The maximum SRF loan amount is $29,738,289. The maximum passthrough federal funding is $24,780,916. A total of $741,300 in federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $3,290,866 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SRF Loan #L175578 was awarded to the District on May 7, 2021, under Public Law 95-217 (Federal Water Pollution Control Act). The loan provides for Rehabilitation of TARP Mainstream Pumps 1, 3 and 5, Project 18-144-3M. The maximum SRF loan amount is $24,051,417. The maximum passthrough federal funding is $20,042,046. A total of $855,200 in federal funds was disbursed by the IEPA during fiscal year 2023. As of December 31, 2023, $6,157,415 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Grant # 2013-DR-IN-R4-08 was awarded to the District on August 24, 2018, under Disaster Relief Appropriation Act, 2013 Public Law 113.2. The grant provides for Robbins Midlothian Creek Flood Control Project. It consists of constructing a diversion channel paralleling Woodlawn Avenue to facilitate connection to the phase 2 stormwater park. CDBG-DR funds assisted with construction cost of diversion channel including demolition, excavation earthwork and all other ancillary work. The District has been working with the Village of Robbins in developing stormwater improvements to address flooding along Midlothian Creek impacting approximately 140 acres and nearly 100 homes. These constructed stormwater improvements include naturalized wetland detention and channel improvements in park setting providing opportunities for open space and recreational uses in Village of Robbins. Several development concepts were incorporated into a holistic vision plan. The maximum grant amount is $2,300,000 which was all expended in 2023.
Title: Projects Description
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Metropolitan Water Reclamation District of Greater Chicago (the "District") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and the respective change in financial position of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
On January 31, 2019, the District entered into a Project Partnership Agreement with the U.S. Department of the Army for completion of Stage 2 of the Chicagoland Underflow Plan, McCook Reservoir, Project 73-161-2H. The U.S. Department of the Army funding is passed through the U.S. Army Corps of Engineers, Chicago District. Out of $33,820,000 provided by the U.S. Department of the Army, the District expended $12,603,569 from inception of which $7,174,331 was expended in 2023.