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, 2024. 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, 2024. 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 # 66.460 – Nonpoint Source Implementation Grants
The Section 319(h) Grant Program identified by the assistance listing number 66.460 is a competitive financial assistance grant program established to help control nonpoint source (NPS) pollution. Under Section 319 of the Clean Water Act, federal funds are allocated to the designated water quality agency in each state, as well as tribes and U.S. territories. These funds are then used to support state NPS management programs. Illinois' Section 319(h) Nonpoint Source Pollution Control Financial Assistance Program (319(h) Grant Program) offers financial assistance for five project categories: 1. Development of a Watershed Based Plan or Total Maximum Daily Load (TMDL) 2. Implementation of a Watershed Based Plan or TMDL 3. Best Management Practice Implementation to control or prevent NPS pollution 4. NPS Pollution Information and Outreach Activities 5. Monitoring/Research
The Robbins Rain Garden and Riparian Restoration project will install best management practices (BMPs) in the Midlothian Creek (IL_HBA-01) watershed (HUC 071200030404).
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, 2024. 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 # 97.039 – Hazard Mitigation Grant Program (HMGP)
The HMGP identified by the assistance listing number 97.039, is authorized by Section 404 of the Stafford Act, 42 U.S.C. The key purpose of HMGP is to provide funding to States, local governments, federally recognized tribes, and territories to implement long-term, cost-effective mitigation measures that reduce the risk of future disasters, promoting safer and more resilient communities. These funds are designated to assist in implementation of pre-disaster natural hazard mitigation programs to reduce over-all risk to the population and structures from future hazard events. The Addison Creek Channel Improvement along with the Addison Creek Reservoir will achieve full flood reduction benefits, helping alleviate public health and safety concerns by reducing overbank flooding to approximately 2,200 structures along the creek and remove an estimated 1,700 structures from the floodplain.
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, 2024. 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 # 21.027 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
On March 13, 2020, the President of the United States issued a Proclamation, declaring a National Public Health Emergency, because of the Coronavirus pandemic. On March 11, 2021, the President signed into law the American Rescue Plan Act (ARPA or Act), Section 9901. The purpose of the Act is to provide funding to state, local, territorial, and tribal governments to address the economic and health impacts of the COVID-19 pandemic with specific programs like SLFRF offering broad flexibility for eligible uses. The Act authorizes the U.S. Department of Treasury to grant funds to eligible entities to address the negative health and economic impacts of pandemic on communities nationwide. The County of Cook of the State of Illinois, acting by and through its Bureau of Administration Department of Transportation and Highways (DOTH), qualifies as an eligible unit of local government under the Act. The County of Cook has allocated ARPA funds for the purpose of administering and implementing stormwater mitigation programs, whereas ARPA will further the mission of the County and serve the broader objective of protecting the health, safety, and welfare of the County by promoting completion of an increased number of stormwater management projects in underserved areas prone to flooding, ensuring a nexus to the negative health and economic impacts of COVID-19.
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, 2024. 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: 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, 2024. 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.
Loan #L172129 was awarded to the District on March 1, 2019, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $34,200 in federal funds was disbursed by the Illinois Environmental Protection Agency (IEPA) during fiscal year 2024. As of December 31, 2024, $30,116 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L172742 was awarded to the District on January 12, 2022, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $2,629,673 federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $2,813,887 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L173801 was awarded to the District on June 2, 2021, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). The loan provides for Furnishing, Delivering and Installation of Coarse Screens, at Stickney WRP, Project 20-903-31. The maximum SRF loan amount is $4,505,220. The maximum passthrough federal funding is $3,754,200. A total of $219,900 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $473,079 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L173807 was awarded to the District on August 17, 2023, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). The loan provides for Replacement of Boilers 3, 4, 5 and MCC, at Stickney WRP, Project 19-155-3MR. The maximum SRF loan amount is $15,500,000. The maximum passthrough federal funding is $12,916,150. A total of $1,008,400 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $2,016,875 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L174620 was awarded to the District on July 12, 2022, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $2,345,700 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $2,419,700 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L174708 was awarded to the District on September 5, 2019, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $163,297 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $137,747 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L174711 was awarded to the District on March 18, 2024, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). The loan provides for Rehabilitation of North Shore 1, NSA, Project 10-047-3S. The maximum SRF loan amount is $46,337,284. The maximum passthrough federal funding is $38,612,859. A total of $1,545,600 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $2,535,695 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L175165 was awarded to the District on August 17, 2023, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). The loan provides for Phosphorus Removal Modifications at Battery D, O'Brien WRP, Project 21-091-3P. The maximum SRF loan amount is $14,000,000. The maximum passthrough federal funding is $11,666,200. A total of $2,603,200 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $5,007,423 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L175523 was awarded to the District on January 25, 2022, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $2,399,100 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $4,886,125 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L175569 was awarded to the District on April 13, 2022, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $214,500 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $768,603 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L175574 was awarded to the District on April 4, 2023, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $5,682,100 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $20,087,045 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L175578 was awarded to the District on May 7, 2021, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). 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 $1,289,900 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $780,860 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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.
Loan #L176359 was awarded to the District on March 4, 2024, pursuant to the Clean Water Act (Public Law 95-217) and the Environmental Protection Act (415 ILCS 5/1 et seq.). The loan provides for Westchester Pumping Station Relief Sewer, SSA, Project 21-168-3S. The maximum SRF loan amount is $6,979,039. The maximum passthrough federal funding is $5,815,633. A total of $896,900 in federal funds was disbursed by the IEPA during fiscal year 2024. As of December 31, 2024, $3,433,062 was outstanding. The outstanding amount is presented as a bond anticipation note in the District’s financial statements.
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, 2024. 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. Environmental Protection Agency – Nonpoint Source Implementation Grants
On February 20, 2024, the District entered into Agreement No. 31292007B-0378-23030B with the Illinois Environmental Protection Agency to install best management practices (BMPs) in the Midlothian Creek (IL_HBA-01) watershed (HUC 071200030404) to reduce nonpoint source (NPS) pollution. BMPs implemented under this project will include 1) streambank stabilization using re-grading, removing invasive vegetation, and installing native vegetation; 2) a riparian buffer of native vegetation; 3) stone riffles; and 4) a rain garden. The project also includes development and printing of an educational pamphlet, interpretive signs, and community meetings. The maximum federal grant amount is $1,000,064 which was all expended in 2024.
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, 2024. 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.
Federal Emergency Management Agency – Hazard Mitigation Grant Program (HMGP)
On August 28, 2023, the District has been awarded a grant, FEMA-4489-DR-IL, from the Federal Emergency Management Agency (FEMA) in accordance with the HMGP. The purpose of this grant is to reimburse grantee for costs to complete the Metropolitan Water Reclamation District of Chicago under HMGP-4489-DR-IL Sub Application number 4489.19-R. The project includes channel improvements to reduce flooding along Addison Creek in the communities of Broadview, Northlake, Stone Park, Melrose Park, Bellwood, and Westchester in Illinois. The corridor for improvements to the channel of Addison Creek extends from Hirsch Street in Northlake, Illinois and continues south and east down to Cermak Road in Broadview, Illinois. The maximum federal grant amount is $9,983,116 which was all expended in 2024.
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, 2024. 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 Treasury – Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
On August 24, 2023, the District entered into agreement with County of Cook of the State of Illinois, acting by and through its Bureau of Administration Department of Transportation and Highways (DOTH), to establish an agreed upon protocol for the administration and management of the American Rescue Plan Act (ARPA) Stormwater Management Project Implementation Program. This program seeks to provide additional funding to the District to expand the scope of its existing stormwater management program to include overall responsibility for project implementation. Expanding the District’s initiative with County funds will build resiliency to climate events within more Cook County communities through a collaborative identification and implementation of flood mitigation projects. The District will also engage in agreements with municipalities to carry out these projects. The District will provide engineering, capital improvement, and financial assistance to local governments. Out of $18,000,000 in program funds available, $3,379,385 was expanded in 2024. The 2024 ARPA-funded projects included stormwater, flood mitigation, and drainage improvements in the communities of Dixmoor, Dolton, Schiller Park, City of Harvey, LaGrange Highlands, City of Park Ridge - Farmers and Prairie Creeks, Village of Glenwood - Southeast Cook County, and Village of Bedford Park.
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, 2024. 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
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 $14,530,463 from inception of which $1,926,894 was expended in 2024.