Administrative Resources
Comptroller's Annual Financial Report (AFR)
SWCDs are required to file an annual report of their financial status with the State of Illinois Comptroller's Office. These reports are due to the Comptroller's Office within 180 days of the fiscal year end. Our fiscal year ends on June 30th of each year, so the report is due by December 27th of the same year. You can file to get a one-time extension, which, if granted, will give you until February 25th of the following year to complete the report.
SWCDs are required to file an annual report of their financial status with the State of Illinois Comptroller's Office. These reports are due to the Comptroller's Office within 180 days of the fiscal year end. Our fiscal year ends on June 30th of each year, so the report is due by December 27th of the same year. You can file to get a one-time extension, which, if granted, will give you until February 25th of the following year to complete the report.
Some Districts have a third party (like an accounting firm) prepare and submit this report on their behalf, while others choose to prepare and submit it themselves.
During 2021 Winter Training, a presentation was given on completing the Comptroller's AFR. To see a pdf version of the presentation and the handouts given to attendees, please click here.
IDOA Financial Management Package (FMP)
SWCD are required to submit either a copy of an Audit preformed by a CPA firm or a Financial Management Package (FMP) to the Illinois Department of Agriculture (IDOA) following the end of each fiscal year.
SWCD are required to submit either a copy of an Audit preformed by a CPA firm or a Financial Management Package (FMP) to the Illinois Department of Agriculture (IDOA) following the end of each fiscal year.
If the District chooses to have an Audit performed, a copy of the Audit is due to IDOA as soon as the Audit is completed. If the District chooses NOT to do an Audit, it must submit an FMP to IDOA by November 1st of the same year the fiscal year ended.
Here is a link to a fillable version of the Financial Management Program (FMP)Report. A link to this form can also be found on the IDOA Documents tab under Employee Resources.
Grant Accountability & Transparency Act (GATA)
IDOA has shared a document entitled GATA New User Guide, which can help guide you through the process of setting up a new GATA user account (if you are the new person in charge of this activity), linking to your Districts entity, and walking you through the registration (or annual updating) process. To view a copy of the document, click here.
In order for SWCDs to receive Operations and PFC Grant funds from the State of Illinois each year, they must register or update their registration (by reviewing the accuracy of District information and eligibility) and responding to the Internal Controls Questionnaire (ICQ). Part of reviewing the Districts' eligibility is to assure the District has an active System for Award Management (SAM) account so they have an active Unique Entity Identifier (UEI) number, which is checked by the GATA system.
IDOA has shared a document entitled GATA New User Guide, which can help guide you through the process of setting up a new GATA user account (if you are the new person in charge of this activity), linking to your Districts entity, and walking you through the registration (or annual updating) process. To view a copy of the document, click here.
Budget & Expenditures Report
Beginning with Fiscal Year 2023, IDOA introduced a new form for reporting District annual Budget and reporting how we are spending those funds--previously referred to as the Quarterly Operations Report, but now being called Expenditures Report.
IDOA created a document giving instructions on how to prepare the new Budget and the new Expenditures Report (Quarterly Operations Report). To view a copy of the instructional document, click here.
It is our hope to also be able to provide you with a link to the Excel spreadsheet entitled Budget & Expenditures Report. When/if we are able to do so, that form will be linked here and also on the IDOA Documents tab under Employee Resources.
Income Tax Withholdings and Reporting
Throughout the year, SWCDs make payments to employees and to other persons in the form of cost-share payments or payments for services (non-employee labor, audit, attorney fees, annual meeting meal preparation, etc.)
Throughout the year, SWCDs make payments to employees and to other persons in the form of cost-share payments or payments for services (non-employee labor, audit, attorney fees, annual meeting meal preparation, etc.)
As employers, SWCDs must withhold certain taxes from employee paychecks such as state and federal income taxes, Social Security taxes, and Medicare taxes. SWCDs must then deposit the withheld funds--as well as deposit additional employer-paid taxes and insurances on behalf of their employees--with the appropriate state or federal agency. We also must track and deposit any funds that might be withheld from cost-share or services payments.
SWCDs must also file reports of employee earnings, employee income tax withholdings/deposits, and other payee income tax withholdings/deposits to the appropriate state or federal agency. For a listing of these tax deposits, when they are due, what agency receives the deposits, where and when to file the reports, and a chart to help you track when you have completed each item, click here.
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