Notes to SEFA
All federal awards expended by the Conservancy were included in the scope of the Uniform Guidance. The Single Audit was conducted in accordance with the provisions of the OMB’s Compliance Supplement. The Single Audit fulfills all the federal agencies’ audit requirements, which include financial compliance and the adequacy of internal control. Compliance testing was performed for major federal award programs, which covers approximately 42% of total federal awards program expenditures. The major federal award program was: Extension of Public Access Promenade Bike and Walking Trail Project, CFDA Number 11.300, with total expenditures of $1,928,169.
Uniform Guidance testing procedures were performed for program transactions occurring during the operating period ended September 30, 2025.
All Federal grant expenditures were for the Conservancy’s operational purposes and are recognized in the Consolidated Statement of Activities. The following summary represents the reconciliation of the consolidated statement of activities to the schedule of expenditures of federal awards:Total expenses per Consolidated Statement of Activities $ 12,651,064 Less: Expenses funded by contributions and other sources 8,091,835 Total expenditures per Schedule of Expenditures of Federal Awards $ 4,559,229.
Of the federal expenditures presented in this Schedule, the Conservancy provided federal awards to subrecipients as follows: CFDA Number Program Name Amount Provided to Subrecipients 10.727 USFS Gather and Grow Will Accelerate Nature Based Restoration Efforts in PA and MD Growing Successful Work for Models $ 79,390 11.300 Extension of Public Access Promenade Bike and Walking Trail Project $ 1,908,659 15.930 Return to the River: Support of the Rappahannock Knowledge Exchange Program $ 15,288 15.670 Chesapeake WILD Program Management $ 4,000 21.027 PA DCNR - Riparian Forest Buffer$ 12,940 66.466 Land Characterization and Monitoring in the Chesapeake Bay Watershed $ 13,218 66.951 EPA Region 3 - Community Connections: Engaging Baltimore Area Latinx Communities in the environment through Inclusive and Culturally Relevant Programs $ 5,000 66.466 National Fish & Wildlife Foundation - Precision Conservation Partnership Implementing a Regional Restoration Plan in Central Pennsylvania $ 2,926 66.466 National Fish & Wildlife Foundation - Creating a Community-Led Climate Resilience Workforce (MD) $ 100,026 66.454 Hampton Roads Planning District Commission - VA Land Use/Land Cover Data Project $ 15,149