the nature conservancy...the nature conservancy consolidated statement of activities for the year...

The Nature Conservancy Financial Statements and Schedule of Expenditures of Federal Awards and Reports In Accordance with OMB Uniform Guidance Thereon For the year ended June 30, 2017 EIN 53-0242652

The Nature Conservancy Index June 30, 2017

Report of Independent Auditors .............................................................................................................. 1-2

Financial Statements for the year ended June 30, 2017 ......................................................................... 3--5

Notes to the Financial Statements ........................................................................................................ 6-23

Supplemental Schedules ..................................................................................................................... 24-27

Schedule of Expenditures of Federal and Non-Federal Awards for the year ended June 30, 2017 .................................................................................................... 28-45

Notes to Schedule of Expenditures of Federal and Non-Federal Awards for the year ended June 30, 2017 .......................................................................................................... 46

Schedule of Indirect Cost Rate Computation and Fringe Benefit Rate Calculation ............................ 47-48

Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .................................................... 49-50

Report of Independent Auditors on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Uniform Guidance ....................................................... 51-53

Schedule of Findings and Questioned Costs ...................................................................................... 54--51

Summary Schedule of Prior Audit Findings ........................................................................................ 62--53

Corrective Action Plan ......................................................................................................................... 64--55

Report of Independent Auditors ................................................................................................................ 66

Schedule of Compensation, Reimbursements, Benefits and Other Payments to Agency Head, Political Subdivision Head, or Chief Executive Officer ................................................................ 67

pwc

To the Board of Directors of The Nature Conservancy

Report of Independent Auditors

Report on the Consolidated Financial Statements

We have audited the accompanying consolidated financial statements of The Nature Conservancy and its chapters and affiliates (the "Conservancy"), which comprise the consolidated statement of financial position as of June 30, 2017, and the related consolidated statements of activities and cash flows for the year then ended, and the related notes to the financial statements.

Management's Responsibility for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditors' Responsibility

Our responsibility is to express an op1mon on the consolidated financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to The Conservancy's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of The Conservancy's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of The Nature Conservancy and its chapters and affiliates as of June 30, 2017, and the changes in their net assets and their cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

We previously audited the consolidated statement of financial position as of June 30, 2016, and the related consolidated statements of activities and changes in net assets and of cash flows for the year then ended (not presented herein), and in our report dated December 12, 2016, we expressed an unmodified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying summarized financial information as of June 30, 2015 and for the year then ended is consistent, in all material respects, with the audited consolidated financial statements from which it has been derived.

PricewaterhouseCoopers LLP, 18oo Tysons Boulevard, McLean, VA 22102-4261 T: (703) 918 3000, F: (703) 918 3100, www.pwc.com/ us

pwc

Other Information

Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements taken as a whole. The accompanying summarized consolidated statements of financial position as of June 30, 2017 and 2016, the summarized consolidated statements of activities for the year ended June 30, 2017 and 2016, and the schedule of functional expenses for the year ended June 30, 2017 with summarized totals for the year ended June 30, 2016, are presented for purposes of additional analysis and are not a required part of the consolidated financial statements. The information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves and other additional procedures, in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated , in all material respects, in relation to the consolidated financial statements taken as a whole.

Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The accompanying schedule of expenditures of federal awards for the year ended June 30, 2017 is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and is not a required part of the consolidated financial statements. The accompanying Schedule of Indirect Cost Rate Computation , Schedule of Fringe Benefit Rate Calculation, and Schedule of Expenditures of Non-Federal Awards (Global Environment Facility Grant) for the year ended June 30, 2017 are presented for purposes of additional analysis, and are not a required part of the basic consolidated financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidating financial statements or to the consolidated financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards, the Schedule of Indirect Cost Rate Computation, Schedule of Fringe Benefit Rate Calculation, and Schedule of Expenditures of Non-Federal Awards (Global Environment Facility Grant) are fairly stated, in all material respects, in relation to the consolidated financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 11 , 2017 on our consideration of the Conservancy's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Conservancy's internal control over financial reporting and compliance.

Mclean, VA December 11 , 2017

2

The Nature Conservancy Consolidated Statement of Financial Position As of June 30, 2017

(Amounts in thousands)

Assets Cash and cash equivalents Restricted cash and cash equivalents Restricted short-term investments Govermnent grants and contracts receivable Pledges receivable, net Securities pledged under securities lending agreement Other assets Property and equipment, net of accumulated depreciation

and amortization Investments

Investments - Capital fund Investments - Split interest arrangements Investments - Endowment fund

Total investments Conservation lands Conservation easements

Total assets

Liabilities Accounts payable and accrued liabilities Payable under securities lending agreement Deferred revenue and refundable advances Bonds and notes payable Split interest arrangements payable

Total liabilities

Net assets Unrestricted

Undesignated Land, easements, and capital funds Board-designated quasi endowment and similar funds

Total unrestricted Temporarily restricted Permanently restricted

Total net assets Total liabilities and net assets

801,558 320,946

1,199,828

252,404 3,888,245

877,375

$ 55,139 19,593 25,000 35,259

302,670 57,337 59,332

121,800

2,322,332 1,834,243 2,159,042

$ 6,991,747

$ 117,114 57,337 94,919

303,313 197,304 769,987

5,018,024 831,918 371,818

6,221,760 $ 6,991,747

The accompanying notes are an integral part of these consolidated financial statements.

3

The Nature Conservancy Consolidated Statement of Activities For the year ended June 30, 2017

(Afi1JJunts in thousands) Temporarily Permanently

U nre s tricte d restricted restricted Total

Support and revenues Dues and contributions $ 268,586 $ 328,736 $ 10,344 $ 607,666 Contributed goods and services 19,352 41 19,393 Land and easements contributed for conservation 64,651 64,651 Government grants and contracts 117,218 117,218 Investment income 166,163 34,137 200,300 Other income 86,344 86,344

Total support and revenues before sales of conservation land and easements and net assets released from restrictions 722,314 362,914 10,344 1,095,572

Sales of conservation land and easements to governments and others 48,193 48,193

Net assets released from restrictions 267,181 (267,181) Total support and revenues 1,037,688 95,733 10,344 1,143,765

Expenses Program expenses

Conservation activities and actions 472,790 472,790 Book value of conservation land and easements

sold or donated to governments and others 83,892 83,892 Total program expenses 556,682 556,682

Support services expenses General and administration 155,430 155,430 Fund-raising

General fund-raising 78,485 78,485 Membership development 46,650 46,650

Total support services expenses 280,565 280,565 Total expenses 837,247 837,247

Increase/( decrease) in net assets 200,441 95,733 10,344 306,518 Reclassification of net assets 1,154 (159) (995) Total increase/( decrease) in net assets 201,595 95,574 9,349 306,518

Net assets at beginning of year 4,816,429 736,344 362,469 5,915,242 Net assets at end of year $ 5,018,024 $ 831,918 $ 371,818 $ 6,221,760


4

The Nature Conservancy Consolidated Statement of Cash Flows For the year ended June 30, 2017

(Amounts in thousands)

Reconciliation of change in net assets to cash used in operating activities:

Change in net assets Non-cash adjustments:

Contributed land and easements Losses on disposition of land, easements, and property Realized!Umealized investment gain Change in value of split interest investments Change in value of interest rate swaps Depreciation and amortization Debt forgiveness Other

Changes in assets and liabilities: Increase in receivables Increase in restricted cash Increase in other assets Increase in split interests arrangements payable Increase in other liabilities

Cash provided by (used in) land activities: Proceeds from sales of land and easements Purchases of land and easements

Contributions for long-term purposes Net cash used in operating activities

Investing activities: Proceeds from sale of capital and endowment investments Purchases of capital and endowment investments Purchases of property and equipment, net Proceeds from notes receivable Net cash provided by investing activities

Financing activities: Changes in securities pledged under securities lending agreement Changes of payable under securities lending agreement Purchases of split interest investments Proceeds from split interest arrangements Principal payments on debt Proceeds from issuance of debt Proceeds from restricted contributions Net cash used in financing activities

Net change in cash and cash equivalents

Cash and cash equivalents, beginning of year

Cash and cash equivalents, end of year

Supplemental data

Interest paid

$ 306,518

$ (79,584) 31,204

(188,198) (20,700) (18,275) 14,702

(10,100) (1,079) (272,030)

(72,797) (5,336) (1,193) 22,433

8,640 (48,253)

63,344 (91,625) (28,281)

(8,643) $

1,083,516 (985,999)

(9,632) 4,955

(32,858) 32,858

(47,812) 32,621

(61,984) 14,178

8,643

$

$


5

(50,689)

92,840

(54,354)

(12,203)

67,342

55,139

15,478

The Nature Conservancy Notes to Consolidated Financial Statements June 30, 2017

ACCOUNTING POLICY FOOTNOTES

The following notes present disclosures of the significant accounting policies and related information relating to balances and amounts contained in the consolidated statements of financial position and activities. These notes are an integral part of the consolidated financial statements.

6


1. ORGANIZATION

The Nature Conservancy ("The Conservancy") is a global conservation organization. The mission of The Conservancy is to conserve the lands and waters on which all life depends. The Conservancy conducts its activities throughout the United States, Canada, Latin America, the Caribbean, Europe, Africa, Asia, and the Pacific.

The Conservancy's primary sources of revenue are contributions from the public (including gifts of land), investment income, goverrnnent grants, and sales of conservation interests to goverrnnent agencies or other conservation buyers. These resources are used to help solve critical challenges by significantly improving the health of globally important natural systems that enhance the lives of people around the world. Working with partners- including indigenous corrnnunities, governments, and businesses - The Conservancy pursues solutions that protect and restore natural systems, use nature sustainably, and broaden support for conservation.

2. CONSOLIDATED FINANCIAL STATEMENTS

The consolidated financial statements are presented on the accrual basis of accounting and include the accounts of all The Conservancy's chapters and affiliates, both domestic and international, including those which are separately incorporated, receive gifts, and perform conservation activities in the name of The Conservancy. All significant intercompany transactions have been eliminated.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimated amounts.

3. CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Cash and Cash Equivalents, Restricted Cash, and Restricted Short-term Investments Cash represents operating cash held in bank accounts in high quality financial institutions in the United States and 35 other countries. The cash in non-U.S. accounts is uninsured, but is limited per country to amounts that, in the opinion of management, are not material to the financial statements. Cash equivalents represent short-term, highly liquid investments with maturities of three months or less when purchased. Restricted cash represents monies held in trust related to requirements of specific conservation project agreements. Restricted short-term investments represent certificates of deposit held in trust related to requirements of specific conservation project agreements.

Government Grants and Contracts Receivable/Deferred Revenue and Refundable Advances The Conservancy receives grants and contracts from federal, state, and local agencies to be used for specific programs or land purchases. The excess of reimbursable expenditures over cash receipts is included in government grants receivable, and any excess of cash receipts over reimbursable expenditures is included in deferred revenue and refundable advances.

Pledges Receivable Pledges receivable represent unconditional promises to give and are reported at fair value by discounting the expected future pledge payments at the prime interest rate at the balance sheet date, and accordingly are categorized as Level 3 assets. The primary unobservable input used in the fair

7


value measurement of The Conservancy's pledges receivable is the discount rate. Significant fluctuations in the discount rate could result in a material change. The discount rate used in the present value technique to determine fair value of pledges receivable is revised at each measurement date to reflect current market conditions and the creditworthiness of donors. In addition, management evaluates payment history and market conditions to estimate allowances for doubtful pledges. Changes in the fair value of pledges receivable are reported in the consolidated statement of activities as contribution revenue except for changes in the allowance which are reported as program expenses at each subsequent reporting date. Pledges receivable past due by 90 days are, in the opinion of management, not material to the financial statements.

Not recorded as pledges receivable are $92,163,000, that are conditioned upon The Conservancy raising matching gifts or acquiring certain conservation lands. Conditional promises to give are recognized as contributions when the donor-imposed conditions are substantially met.

Securities Lending Agreement The Conservancy lends certain securities in its investment portfolio to qualified borrowers on a shortterm, fully collateralized basis in exchange for interest to help offset custodial fees. Collateral in the form of cash in US dollars, securities issued or guaranteed by the US government, or irrevocable letters of credit issued by banks independent of the borrowers is marked-to-market on a daily basis, and the borrower is required to deliver the difference between the daily market value of the collateral and 102% of the loaned securities' original fair market value if denominated in US dollars or 105% if denominated in foreign currency. The lending agent, in its agreement with The Conservancy, guarantees the repayment of the loan in the event the borrower defaults. The Conservancy retains all the benefits of ownership including rights to dividends, interest, and other cash distributions pertaining to the loaned securities. The Conservancy also retains the right to redeem the loaned securities prior to the stipulated redemption date.

At June 30, 2017, The Conservancy recorded $57,337,000 in securities pledged under its securities lending program and an equal amount payable to the borrowers under the agreement. These amounts are reflected in assets and liabilities in the consolidated statement of financial position.

Property and Equipment Property and equipment are carried at cost. Depreciation and amortization is provided using the straight-line method for all depreciable assets over their estimated future lives as follows:

Building and improvements Computer equipment and software Furniture, fixtures, and other

Concentration of Credit Risk

5-30 years 3- 5 years 4-25 years

The Conservancy's excess cash is invested with high quality institutions, the largest concentrations of which are invested in U.S. Commercial papers (37.0%), certificates of deposit (34.0%), and Repurchase Agreements (10.4%). 100% of the repurchase agreements are backed by U.S. Treasuries and U.S. Agencies.

Pursuant to its investment policy, The Conservancy's investments cannot have more than 10% oftheir assets at market value in securities of any one issuer, be they short-term or long-term, other than the U.S. Government and its Agencies. At June 30, 2017, the single largest non-U.S. Government issuer

8


exposure was 5.87% ofthe Capital and Endowment Fund long term investments. This issue is in the form of a global commingled equity fund.

Investments Investments are carried at estimated fair market value and reported in three distinct categories:

• Capital fund- excess working capital and funds held primarily for the future acquisition of conservation land, easements, and for funding other conservation projects.

• Split interest arrangements- donations that are held in trust by The Conservancy or third-party trustees, representing beneficial interests in trusts.

• Endowment fund- funds held as long-term capital to generate income for The Conservancy's operations.

Endowment Investment and Spendine Policies The Conservancy's Endowment ("Endowment") includes both donor-restricted endowment funds and funds allocated to quasi endowments, which by Board policy function as endowments. The amount of Endowment income provided each year for operations is established by the Finance Committee of the Board, through its adoption of an annual endowment spending rate and spending rate base. The spending rate for the year ended June 30, 2017 was 5.0% of the average fair market value of the 60 months of calendar years 2011 through 2015.

The Conservancy recognizes that risk must be assumed to achieve its stated long-term investment objectives. Therefore, asset allocations and ranges are necessarily diverse, and consider liquidity needs. The Conservancy has considered its ability to withstand short and intermediate term variability and concluded that the portfolio can tolerate some interim fluctuations in market values and rates of return in order to achieve its objectives. However, The Conservancy realizes that market performance varies and that the portfolio's investment objectives may not be achievable during short-term periods.

The Conservancy has chosen not to manage its underlying assets directly, but to utilize independent investment managers. To maintain prudent diversification and to manage risk, The Conservancy's portfolio is divided among 55 to 65 separate managers.

Conservation Lands and Easements The Conservancy records land and land interests at cost if purchased or at fair value at the date of acquisition, if all or part of the land was received as a donation. Fair value is generally determined by appraisal at the time of acquisition and is not subsequently adjusted. Upon sale or gift, the book value of the land or land interest is reported as a program expense and the related proceeds, if any, are reported as revenue in the consolidated statement of activities.

Conservation land is real property with significant ecological value. These properties are either managed in an effort to protect the natural biological diversity ofthe property, or transferred to other organizations who will manage the lands in a similar fashion.

Conservation easements are comprised of listed rights and/or restrictions over the owned property that are conveyed by a property owner to The Conservancy, almost always in perpetuity, in order to protect the owned property as a significant natural area, as defined in federal tax regulations. These intangible assets may be sold or transferred to others so long as the assignee agrees to carry out, in

9


perpetuity, the conservation purposes intended by the original grantor. Conservation easements, by their very nature, do not generate material amounts of cash inflow annually.

Bonds and Notes Payable The Conservancy uses debt, both fixed and variable, primarily to finance the acquisition of conservation lands and easements. Debt is reported at carrying value. At June 30, 2017, The Conservancy is in compliance with all debt covenants.

In order to partially insulate itself from the variable nature ofthe interest rates on its outstanding debt, The Conservancy has three interest rate swap agreements. The Conservancy pays a fixed rate of 4.373% on $95,375,000 in return for receipt of variable rate interest in the amount of3- month LIB OR and pays a fixed rate of 2.962% on $190,000,000 in return for receipt of variable rate interest in the amount of 67% of 3-month LIB OR. The Conservancy pays a fixed rate of 3.56% on $25,053,000 in return for receipt of variable rate interest in the amount of 67% of 1-month LIB OR. Maturities of the swap agreements range from 2027 to 2033 and the counterparty to these swaps has the option to terminate at their discretion. The fair value of these interest rate swap agreements are reflected in the accompanymg consolidated statement of financial position as accounts payable and accrued liabilities.

Due to the nature of certain variable rate bond agreements, The Conservancy may receive notice of an optional tender on its variable-rate bonds, in which case The Conservancy would have an obligation to purchase the bonds tendered if unable to secure a different source of financing at that time. At June 30, 2017, The Conservancy had a standby liquidity support agreement with a financial institution to support the original principal amount of$50,000,000 ofthe variable rate demand obligations. Under this agreement, the financial institution agreed to supply additional liquidity to The Conservancy up to that amount, with which The Conservancy could purchase the bonds if The Conservancy could not remarket the bonds. In the event of a draw on the $50,000,000 liquidity support line, the due date would be September 14, 2018.

Interest expense incurred on total notes payable for 2017 was $16,507,000.

Split Interest Arrangements The Conservancy enters into split interest arrangements whereby donations are held in trust by The Conservancy or third-party trustees and invested. Agreed-upon amounts of the invested funds are payable to the donor or the donor's designee for a specified period of time or until the donor's death, after which time The Conservancy may use the investments for operations or a restricted use specified by the donor. The donated trust asset investments are recorded at fair value based on the latest available information.

The Conservancy utilizes the 2012 Individual Annuity Reserving table to actuarially calculate the liability associated with the estimated donor payments under these arrangements. The Conservancy determines the discount rate to be used in the month the split interest arrangements are entered into with the donor and these rates have ranged from 1% to 9%. The present value of the actuarially determined liability resulting from these gifts is recorded at the date of gift and adjusted annually thereafter to reflect fair value.

10


Net Assets The Conservancy's net assets are reported in the following three classes:

• Unrestricted net assets- Revenues derived from dues, unrestricted contributions, government grants and contracts, investment income (other than the temporarily restricted portion of true endowment investment income), and other inflows of assets whose use by The Conservancy is not limited by donor-imposed restrictions. Certain unrestricted net assets have been designated by the Board of Directors to be maintained as quasi endowment funds.

• Temporarily restricted net assets- Contributions and other inflows of assets whose use by The Conservancy is limited by donor-imposed stipulations that either expire by passage of time or can be fulfilled and removed by actions of The Conservancy, such as usage for specific programs, including certain overhead and indirect costs, or for spending from true endowment investment income.

When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and are reported on the consolidated statements of activities as net assets released from restrictions.

• Permanently restricted net assets- Contributions and other inflows of assets whose use by The Conservancy is limited by donor-imposed stipulations that the principal must be maintained permanently by The Conservancy. The total amount of permanently restricted net assets on the consolidated statements of financial position includes the donor-restricted endowment funds as well as amounts contributed to create a permanent capital fund. This revolving fund is used to finance capital projects and donations to this fund are to be maintained in perpetuity for only this purpose.

Classification of endowment net assets The Board of Directors of The Conservancy ("Board") has approved management's interpretation of the Uniform Prudent Management oflnstitutional Funds Act (UPMIF A) as enacted by the Council of the District of Columbia. UPMIFA requires the preservation of the fair value of the original gifts as of the gift date of the donor-restricted endowment funds absent explicit donor stipulations to the contrary.

The Endowment includes both donor-restricted endowment funds and funds designated by the Board to function as endowments. The Conservancy classifies as permanently restricted net assets (a) the original value of gifts donated to the permanent endowment, and (b) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion ofthe donor-restricted endowment fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by The Conservancy.

The Conservancy considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds:

• The duration and preservation of the endowment fund; • The purposes of the institution and the endowment fund; • General economic conditions;

11


• The possible effect of inflation or deflation; • The expected total return from income and appreciation of investments; • Other resources of the institution; and • The investment policy of the institution.

Endowments with Eroded Corpus From time to time, the fair value of assets associated with individual donor-restricted endowment funds may fall below the level that the donor or The Conservancy requires to be retained as principal in perpetuity. Deficiencies of this nature that are netted in unrestricted net assets were $1,545,000 as of June 30, 2017. These deficits resulted from unfavorable market fluctuations that occurred shortly after the investment of newly established endowments and authorized appropriation that was deemed prudent.

4. CONSOLIDATED STATEMENT OF ACTIVITIES

Contributions Unconditional donor promises to give cash and other assets are reported at fair value at the date that there is sufficient verifiable evidence documenting that a promise was made by the donor and received by The Conservancy. The promises are reported as either temporarily or permanently restricted support if received with donor stipulations that sufficiently limit the use of the donated assets.

The Conservancy recognizes contributed professional services from third parties and contributed goods and trade lands as revenue and as expense or assets, at the fair value of those services or goods when received. Trade lands are real property with minimal ecological value. These properties are sold to provide funds for The Conservancy to carry out its conservation work. During the fiscal year ended June 30, 2017 contributed goods and services totaled $19,393,000 and contributed trade lands that is reflected as Dues and contributions in the accompanying consolidated statement of activities totaled $14,933,000.

Government Grants and Contracts Government grants and contracts are considered to be exchange transactions, the majority of which are cost-reimbursable grants. Revenue, including approved indirect cost recovery, is recognized when allowable costs have been incurred. The Conservancy's costs incurred under its government grants and contracts are subject to audit by government agencies. Management believes that disallowance of costs, if any, would not be material to the consolidated financial position or consolidated changes in net assets of The Conservancy.

Program expense allocation Operating expenses are allocated to program and support categories based on separate cost center types as defined below. Conservation land and easements that are acquired by The Conservancy, but not sold or donated, are reflected as an increase in conservation land and easements on the consolidated statements of financial position and are excluded from the program expense categories on the consolidated statements of activities.

The Conservancy accounts for its program expenditures in the following categories:

• Conservation Activities and Actions- Expenditures related to the broad spectrum of activities and actions critical to advancing The Conservancy's mission. Expenditures related to understanding, monitoring, maintaining, restoring, and managing natural areas owned by The

12


Conservancy and others are included, as well as expenditures for developing and enhancing The Conservancy's ability to gather and share ecological information and to assess and evaluate threats to natural systems. In addition, this area includes expenditures to mitigate, prevent, or slow the effects of these threats, including investments in the institutional development of domestic and international conservation organizations. Expenditures related to improving public land management and supporting the development of sound global policies, including participating in conferences and events that help establish a common vision for conservation worldwide are included, as well as expenditures associated with community outreach and education of key stakeholders and land users in areas where Conservancy conservation programs reside.

• General and Administration - Expenditures related to building and maintaining an efficient business infrastructure, including those related to corporate governance, to support and advance the programmatic conservation objectives of The Conservancy.

• General Fund-Raising- Expenditures related to fund-raising strategies that provide the revenue stream for both operations and capital needs to further the accomplishment of The Consenrancy's mission and objectives.

• Membership Development - Expenditures related to the acqms1t10n and retention of The Conservancy's members primarily through the use of a direct-mail program.

5. COMMITMENTS AND CONTINGENCIES

Litigation The Conservancy is a party to various litigation arising out ofthe normal conduct of its operations. In the opinion of The Conservancy's management, the ultimate resolution of these matters will not materially affect the financial position, changes in net assets, or cash flows of The Conservancy.

Leases The Conservancy has entered into non-cancelable operating leases for office space, which expire at various dates through 2031. Certain of these leases contain rent escalation clauses, usually based on the consumer price index.

Land acquisitions and other commitments The Conservancy has entered into contracts for the purchase ofland and other purchase commitments that have not closed as of June 30, 2017, in the amount of$39,159,000.

The Conservancy has remaining funding commitments to private equity, real estate, and hedge fund investment managers of $246,931,000 at June 30, 2017.

6. RETIREMENT PLANS

The Conservancy's employees are eligible after one month of service to participate in The Nature Conservancy Savings and Retirement Plan (the "Plan"), in which employees can make voluntary, taxdeferred contributions within specified limits. The Plan was established under the provisions of Internal Revenue Code Section 40l(k) and has received a favorable determination as to its tax status from the Internal Revenue Service. Certain employees are also eligible to participate in a non-

13


qualified deferred compensation plan created pursuant to Internal Revenue Code Section 457(b ). The Conservancy's contributions to the plans were $16,856,000 for the year ended June 30, 2017.

7. INCOME TAXES

The Conservancy has been granted an exemption from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Internal Revenue Service has classified The Conservancy as other than a private foundation. The Conservancy pays a nominal amount of tax relating to several unrelated business income activities, primarily rental income from debt-financed property. The Conservancy takes no tax positions that it considers to be uncertain.

8. SUBSEQUENT EVENTS

All subsequent events were evaluated through December 11, 2017, which is the date the

financial statements were issued.

14


FOOTNOTE SCHEDULES

The following schedules represent required disclosures of more detailed information regarding certain balances and amounts contained in the consolidated statements of financial position and activities. These are an integral part of the footnotes to the consolidated financial statements.

15


9. Pledges receivable

As of June 30, 2017, unconditional promises to give were as follows:

10.

(In thousands)

Amounts due in Less than one year One to five years More than fwe years

Subtotal Fair value adjustments:

Discount of 4.25% Allowance for doubtful accounts

Total

Other assets

Other assets consisted of the following at June 30, 2017:

(In thousands)

Deposits on land Trade lands Other receivables Prepaid expenses Notes receivable Other assets

Total

$

$

$

$

191,136 136,072

70 327,278

(12,931) (11,677) 302,670

1,314 16,819 5,010 7,502

22,016 6,671

59,332

11. Property and equipment

Property and equipment consisted ofthe following at June 30, 2017:

(In thousands)

Land for operations Buildings and improvements Construction in progress Computer equipment and software Furniture, fixtures, and other

Accumulated depreciation and amortization Total

$ 7,210 156,475

5,309 39,315 22,893

231,202 (109,402)

$ 121,800

Depreciation and amortization expense was $14,702,000 during the year ended June 30, 2017. Of the total assets listed above, $28,539,000 was fully depreciated at June 30, 2017.

16


12. Bonds and notes payable

(In thousands)

Unsecured Colorado Educational and Cultural Facilities Authority Revenue Bonds, Tax Exempt, Series 2002A issued in the original principal amount of $25,053,000, variable interest rate pursuant to rate swap, 0.91% as of June 30, 2017, due July 2024. $ 10,121

Unsecured Colorado Educational and Cultural Facilities Authority Revenue Refunding Bonds, Tax Exempt, Series 2012 issued in the original principal amount of $144,435,000, with a variable interest rate reset weekly, 1.00% as of June 30, 2017, due July 2033.

Unsecured Taxable Revenue Bonds Series 2009 in the aggregate principal amount of $100,000,000 issued July 1, 2009, fiXed rate of 6.30% due July 2019.

Loans and mortgages, some of which are collateralized by the land and other assets, and payable in monthly or annual installments, including interest ranging from 0% to 6.0%; frnal payments are due at various dates through 2033.

Conservation Notes, unsecured notes payable in various amounts with interest ranging from 0.40% to 2.0%, due at various dates through 2022.

Other notes payable without interest due on demand Total

122,466

100,000

45,691

18,707

6,328 $ 303,313

The following schedule of amounts due is based on the maturity dates per the debt agreements:

(In thousands)

2018 2019 2020 2021 2022 Thereafter

Total

13. Split interest arrangements payable

(In thousands)

Payable under charitable gift annuities Payable under charitable remainder trusts Payable under pooled income funds Payable under unsold unitrust

Total

17

$ 91,238 58,981

120,678 2,347 2,235

27,834 $ 303,313

$ 94,764 76,934 3,986

21,620 $ 197,304


14. Net Assets

Temporarily restricted net assets are available for the following purposes:

(In thousands)

Land acquisition and other conservation projects Time restricted for periods after June 30 Time and purpose restricted for periods after June 30 True endowment gains subject to future Board of Directors' appropriation

Total

$

$

273,643 190,280 246,958

121,037 831,918

Permanently restricted net assets are restricted in perpetuity; they include donor-restricted endowments and donor-restricted permanent capital funds. The total amount of permanently restricted net assets in the consolidated statement of financial position includes donor-restricted endowment funds of $203,369,000 displayed in the table below, as well as other amounts such as those contributed to create a permanent capital fund. Permanently restricted net assets in the land preservation fund were $166,733,000 as ofJune 30, 2017. The Conservancy also holds $1,716,000 of contributed long-lived assets whose proceeds are donor-restricted to create a permanent endowment.

Endowment funds are categorized in the following net asset classes as of June 30, 2017:

(In thousands) Temporarily Permanently Unrestricted Restricted Restricted Total

Donor-restricted endowment frmds $ (I ,545) $ 121,037 $ 203,369 $ 322,861

Board-designated endowment funds 878 920 878 920 Total endowment funds $ 877,375 $ 121,037 $ 203,369 $ 1,201,781

Changes in endowment funds by net asset classification for the year ended June 30, 2017 are summarized as follows: (In thousands) Temporarily Pennanently

Unrestricted Restricted Restricted Total

Endowment net assets, beginning of year $ 816,123 $ I 02,532 $ 196,036 $1,114,691

Investment returns 90,384 32,533 122,917

Contributions and other revenue 63 8,328 8,391

Interfrmd transfers I 0,945 2,784 13,729

Appropriation of assets for expenditure (56,890) (56,890)

Net assets released from restrictions 16,812 (16,812)

Subtotal endowment funds 877,437 121,037 204,364 I ,202,838

Reclassification of net assets (62) (995) (I ,057)

Total endowment funds $ 877 375 $ 121 037 $ 203 369 $1201781

18


15. Assets and liabilities carried at fair value

Assets and liabilities measured at fair value are classified in the fair value hierarchy based on the lowest level of input that is significant to the valuation.

Fair value for Levell is based upon quoted prices in active markets for identical assets and liabilities. Market price data is generally obtained from exchange or dealer markets.

Fair value for Level 2 is based on quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and on model-based valuation techniques, for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets. Inputs are obtained from various sources including market participants, dealers, and brokers.

Fair value for Level3 is based on valuation techniques that use significant inputs that are unobservable as they trade infrequently or not at all.

Investments included in Level 3 consist of The Conservancy's split interest arrangements (principally highly liquid fixed securities, publicly listed common stocks, alternative investments and real properties). The marketable securities are priced using unadjusted market quotes. Alternative investments are valued based on NA V as practical expedient, and real properties are valued by subsequent sales price. The Conservancy uses a standard charitable gift calculation model and a discount rate that is commensurate with fair value to determine the present value of split interest agreements where The Conservancy serves as trustee. For split interest agreements where The Conservancy is not the trustee, valuations are based on the values reported by third-party trustees, while noting that the valuation techniques for future distributions expected to be received over the term of the agreement and unobservable inputs - such as discount rates, life expectancies, and trust payouts - may vary widely among trustees. There is no market for these agreements, and therefore both assets and liabilities are classified within Level 3.

The Conservancy uses the practical expedient to determine the fair value for some of its investments, which permits the use of Net Asset Value (NA V) without adjustment under certain circumstances. Investments that are measured at fair value using the net asset value per share (or its equivalent) as a practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in the table below allow reconciliation of the fair value hierarchy to the amounts presented in the consolidated statement of financial position.

19


Assets and liabilities measured at fair value:

(In thousands)

NAVas Levell Level2 Level3 Practical Total

Expedient Investments:

Short-term investments $ 14,857 $ 7,050 $ $ $ 21,907 Repmchase agreements 789 789 Fixed income:

U.S. treasuries 65,052 65,052 Asset-backed securities 55,898 55,898 Conunercial paper 38,868 38,868 Municipals 2,443 2,443 Corporate debt 124,604 124,604 Mortgage-backed securities 11,034 11,034 U.S. agency bonds 38,482 38,482

Preferred securities 1,013 1,013 Exchange traded stocks 212,669 212,669 Corrnningled equity funds 534,587 534,587

Exchange traded funds 11,090 11,090

Closed end mutual fllllds 81,543 81,543

Derivatives 218 218

Hedge funds 493,650 493,650

Private equity 7,903 209,325 217,228

Private real estate 68,035 68,035

Split interests, trusteed 161,107 96,394 33,009 290,510

Split interests, non-trusteed 30,436 30,436

Total investments at fair value 555,452 375,562 63,445 1,305,597 2,300,056

Securities pledged llllder

securities lending agreements $ 57,337 $ $ $ $ 57,337

Trade lands 16,819 16,819

Pledges receivable 302,670 302,670

Total assets measmed at fair value $ 612,789 $ 392,381 $ 366,115 $ 1,305,597 $ 2,676,882

Interest rate swaps liability $ $ 32,382 $ $ $ 32,382

Payable llllder securities

lending agreements 57,337 57,337

Payable llllder split interest

arrangements 197,304 197,304

Total liabilities measmed at fair value $ 57,337 $ 32,382 $ 197,304 $ $ 287,023

Ofthe $2,322,332,000 total investments in the accompanying statement of financial postion, net investments payables/receivables of $22,276,000 are not measured at fair value or reflected in the table above.

20


Rollforward of Level 3 financial instruments:

(In thousands) Fairvalue Realized Unrealized Purchases Sales Fair value

as of gains (losses) gains (losses) as of June 30, 2017

Split interest arrangements Pledges receivable

Jnne 30, 2016

$ 42,703 $ 231,868

Total investments and pledges $ 274,571 $

62 $ (1,576) $ 28,366 $ (6,110) $ 63,445 70,802 302,670

62 .;:$;_....,:6.:,;9..:;,2,:;:26;:... $ 28,366 .;::$ __ (;,:;6:.,:,1""1 0:;~) •• $:::....""'3.::;6:;,:6,'"1 :,;15:..

Of the net realized and unrealized gains of$69,288,000 in the table above, $1,514,000 are reflected in the accompanying statement of activities as investment losses. The remaining amounts include a $70,802,000 increase in pledges, of which a net $75,729,000 increase is reflected in the accompanying statement of financial position and statement of activities as the result of pledge payments and pledge contributions. The remaining $4,927,000 decrease is reflected as conservation activities and actions program expense.

The value of certain alternative investments not included in the fair value hierarchy represents the ownership interest in the NAV ofthe respective partnership. The fair values of the securities held by limited partnerships that do not have readily determinable fair values are determined by the general partner and are based on appraisals, or other estimates that require varying degrees of judgment. If no public market exists for the investment securities, the fair value is determined by the general partner taking into consideration, among other things, the cost of the securities, prices of recent significant placements of securities of the same issuer, and subsequent developments concerning the companies to which the securities relate. The Conservancy has performed significant due diligence around these investments to ensure NAVis an appropriate measure of fair value.

21


Investments valued using NA V practical expedient as of June 30, 2017:

(In thousands) Unfunded Redemption Fair Value Commitments __ F;,;,.re;;,.q:~.u::.e;;,.n;;.c;;,y'--

Commingled equity fimds $ 534,587 $

Hedge fimds 493,650

Private equity fimds 209,325

Real estate fimds 68,035 Total $ 1,305,597 $

209,515

37,416 246,931

Daily (restrictions apply), weekly, monthly, quarterly

Monthly, quarterly, semi-annually, annually, biennially, rolling 2, 3 & 4 years N!A

N!A

Redemption Notice Period

2 days, 6 business days, 7 days, I 0 business days, 14 days, 30 days, 60 days, 90 days

30- 90 days

N!A

N!A

The Conservancy's investment policy allows for the use of derivatives by investment managers and at the portfolio-level to assist in managing asset allocation and exposures. These derivative exposures are exchange-traded and are reported in the fair value of the overall portfolio within Levell.

In order to partially insulate itself from the variable nature ofthe interest rates on its outstanding debt, The Conservancy has three interest rate swap agreements that fix the rates on several variable rate bonds. The Conservancy's interest rate swap arrangements have inputs which can generally be corroborated by observable market data and are therefore classified within Level 2. Such inputs include market prices for reference securities, yield curves, credit curves, measures of volatility, prepayment rates, assumptions for nonperformance risk, and correlations of such inputs. The valuation methods described above may produce fair value calculations that may not be indicative of net realized value or reflective of future fair values. The Conservancy believes the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date.

The use of derivative instruments involves the risk of imperfect correlation in movement in the price ofthe instruments, interest rates, and the underlying hedged assets. As a result, The Conservancy may not achieve the anticipated benefits of hedging strategies. The Conservancy's derivatives contracts held at June 30, 2017 are not accounted as hedging instruments under GAAP.

The following table lists fair value and relevant notional information of derivatives by contract type, as included in the consolidated statement of financial position and statement of activities.

22


Summary of derivative investments at June 30, 2017:

($ zn thousands) Fair value as of Jnne 30, 2017 Changes in Fair Values As of June 30, 2017 Location in Amount Location in Amount Collateral Notional Nmnber of Consolidated Consolidated Amount Value Contracts Statement of Statement of

Activities Financial Position

Futures- developed global equity Investments $ 219 Investment gain $ 576 $ 7,438 $ (131,919) (Short position)

Futures- emerging market equity Investments

(Long position)

Interest rate swaps Accounts payable

(1) Investment gain

and accrued liabilities 32,382 Other income

(20) 27

18,275

Investment gains consisted ofthe following for the year ended June 30, 2017:

(In thousands)

Dividends and interest income Realized and unrealized gain Change in value of split interest arrangements Management expenses

Total investment income

16, Leases

$

$

22,241 188,198

1,604 (11,743) 200,300

555

234,496

1,236

11

The following is a schedule of future minimum lease payments for all operating leases as of June 30, 2017:

(In thousands)

2018 2019 2020 2021 2022 Thereafter

Total minimum lease payments

$

$

7,612 5,952 5,539 4,607 3,772 7,242

34,724

Occupancy expense was $13,150,000 for the year ended June 30, 2017.

23

The Nature Conservancy Supplemental Schedules For the years ended June 30, 2017 and 2016

SUPPLEMENTAL SCHEDULES

Following are supplemental schedules:

Consolidated statements of financial position as of June 30,2017 (with comparative totals as of June 30, 2016)

Summarized consolidated statements of activities for the year ended June 30, 2017 (with comparative totals for the year ended June 30, 2016)

Schedule of functional expenses as reported in the consolidated statement of activities for the year ended June 30, 2017 by natural account classification (with comparative totals for the year ended June 30, 2016).

While these schedules are not required under Generally Accepted Accounting Principles, they provide useful additional detail to help the user of these financial statements understand how funds are spent, as well as providing prior year comparisons.

24

The Nature Conservancy Supplemental Schedule -Consolidated Statements of Financial Position As of June 30, 2017 and 2016

(Amounts in thousands) 2017 2016

Assets Cash and cash equivalents $ 55,139 $ 67,342 Restricted cash 19,593 14,257 Restricted short-term investments 25,000 25,000 Government grants and contracts receivable 35,259 33,264 Pledges receivable, net 302,670 231,868 Collateral received under securities lending agreement 57,337 24,479 Deposits on land and other assets 59,332 55,288 Property and equipment, net of accumulated depreciation

and amortization 121,800 129,166 Investments - Capital fund 801,558 794,938 Investments - Split interest arrangements 320,946 284,344 Investments - Endowment fund 1,199,828 1,115,398 Conservation lands 1,834,243 1,832,270 Consenration easements 2,159,042 2,089,865

Total assets $ 6,991,747 $ 6,697,479

Liabilities

Accounts payable and accrued liabilities $ 117,114 $ 129,769

Payable under securities lending agreement 57,337 24,479

Deferred revenue and refundable advances 94,919 91,899

Bonds and notes payable 303,313 361,219

Split interest arrangements payable 197,304 174,871

Total liabilities 769,987 782,237

Net assets

Unrestricted

Undesignated 252,404 559,363

Land, easements, and capital funds 3,888,245 3,440,943

Board-designated quasi endowment and similar funds 877,375 816,123

Total unrestricted 5,018,024 4,816,429

Temporarily restricted 831,918 736,344

Permanently restricted 371,818 362,469

Total net assets 6,221,760 5,915,242

Total liabilities and net assets $ 6,991,747 $ 6,697,479

25

The Nature Conservancy Supplemental Schedule -Summarized Consolidated Statements of Activities For the years ended June 30, 2017 and 2016

(Amounts in thousands) 2017 2016

Support and revenues Dues and contributions $ 627,059 $ 602,854 Land and easements contributed for conservation 64,651 33,406

Goverrnnent grants and contracts 117,218 109,744 Investment income 200,300 (59,345) Sales of conservation land and easements to

goverrnnents and others 48,193 71,690

Other 86344 45 601

Total support and revenues 1,143,765 803,950

Expenses

Program expenses 556,682 552,631

General and administration 155,430 146,862

Fund-raising General fund-raising 78,485 77,214

Membership development 46,650 35,969

Total expenses 837,247 812,676

Increase in net assets 306,518 (8,726)

Net assets at beginning of year 5,915,242 5,923,968

Net assets at end of year $ 6,221,760 $ 5,915,242

26

The Nature Conservancy Supplemental Schedule -Schedules of Functional Expenses For the year ended June 30, 2017 with summarized totals for the year ended June 30, 2016

(A mounts in thousands) Program expenses Support services expenses Conservation Fund-raising Total Support Totals activities and General and General Membership services 2017 Total 2016 Total

actions administration fund-raising development expenses expenses expenses

Personnel $ 225,185 $ 87,462 $ 61,193 $ 4,108 $ 152,763 $ 377,948 $ 349,971

Contract, professional fees 85,426 10,037 4,721 22,506 37,264 122,690 104,601 Grants and allocations 56,252 245 48 293 56,545 60,369 Supplies 9,721 4,983 605 1,242 6,830 16,551 14,571

Telecommunications 1,427 1,398 188 25 1,611 3,038 3,073 Postage and mailing service 1,297 266 373 9,705 10,344 11,641 12,247

Occupancy 2,023 10,915 207 5 II, 127 13,150 12,740 Equipment rental and maintenance 4,101 1,820 161 15 1,996 6,097 5,552 Printing and publication 5,014 133 983 7,138 8,254 13,268 12,349

Travel 17,077 3,331 3,011 98 6,440 23,517 23,260 Conferences and meetings 8,805 2,488 1,810 9 4,307 13,112 12,820 Interest 16,553 12 12 16,565 18,097

Depreciation and amortization 7,558 7,143 7,144 14,702 14,426 Equipment 3,961 146 19 165 4,126 3,125

Taxes and licenses 1,437 919 81 32 1,032 2,469 2,737 Utilities, repairs, maintenance, and construction 8,666 2,126 131 2,257 10,923 8,311 Insurance 2,947 2,795 42 2,837 5,784 5,182

Real estate taxes 4,192 1,057 II 1,068 5,260 5,758 Closing costs I, 150 974 975 2,125 1,539 Contributed goods and services non-cash expense 4,473 10,461 3,763 697 14,921 19,394 22,737

All other 5,525 6,719 I, 136 1,070 8,925 14,450 16,302 Subtotal 472,790 155,430 78,485 46,650 280,565 753,355 709,767 lliok value of conservation land and easements sold

or donated to government and others 83,892 83,892 102,909 Total $ 556,682 $ 155,430 $ 78,485 $ 46,650 $ 280,565 $ 837,247 $ 812,676

27

Schedule of Expenditures of Federal Awards & Non-Federal Awards Notes to Schedule of Federal Awards & Non-Federal Awards

Schedule of Indirect Cost Rate Computation and Fringe Benefit Rate Calculation and Reports under OMB Uniform Guidance

The Nature Conservancy Schedule of Expenditures of Federal and Non-Federal Awards For the year ended June 30, 2017

CFDA "" PROJECT TITLE !PROJECT NAME PASS-THROUGH GRANTOR RESEARCH AND DEVELOPMENT CLUSTER Direct Awards U.S. DEPARTMENT OF AGRICULTURE 10001 ~" DIRECT 10001 ~" DIRECT

10.001 R&D Total

U.S. DEPARTMENT OF COMMERCE 11 427 ~" F1shenes Development and Uliltzatton Research and

Development Grants and Cooperative Agreements Program DIRECT 11 427 ~" Ftshenes Development and Uttltzatton Research and

Development Grants and Cooperative Agreements Program DIRECT 11 427 ~" Ftshenes Development and Uttltzatton Research and

Development Grants and Cooperatrve Agreements Program DIRECT

11.427 R&D Total

11478 ~" DIRECT

11.478 R&D Total

U.S. DEPARTMENT OF INTERIOR 15608 ~" FrshandWrldlrfeManagementAssrstance DIRECT

15.608 R&D Total

15647 ~" Mrgratory Brrd Conservatron DIRECT

15.647 R&D Total

15650 ~" DIRECT 15650 ~" DIRECT

15.650 R&D Total

15820 ~" Natrona! Clrmate Change and Wrldlrfe Scrence Center DIRECT 15820 ~" Natrona! Clrmate Change and Wrldlrfe Scrence Center DIRECT

15.820 R&D Total

15945 ~" Cooperatrve Research and Trarnrng Programs o Resources of the Natrona! Park System DIRECT

15.945 R&D Total

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION 43001 ~" Scrence DIRECT

43.001 R&D Total

Direct R&D Awards Total

Federal Pass-Through

U.S. DEPARTMENT OF COMMERCE 11417 ~" Sea Grant Support Flonda Keys CommuniTy College

11.417 R&D Total

11478 ~" Center for Sponsored Coastal Ocean Research_ Coastal Ocean Program Unrversrty of Notre Dame

11.478 R&D Total

U.S. DEPARTMENT OF INTERIOR 15805 ~" Assrstance to State Water Resources Research lnstrtules Dauphrn Island sea Lab

15.805 R&D Total

ENVIRONMENTAL PROTECTION AGENCY 66511 ~" Office of Research and Development Consolrdated

Research!TrarnrngiFellowshrps Colorado School ofMrnes

66.511 R&D Total

Pass Through R&D Awards Total

TOTAL RESEARCH AND DEVELOPMENT CLUSTER

The accompanying notes are an integral part of this schedule.

28

FY17FEDERAL

AGREEMENT ID# PASSED TO SUBRECIPIENT EXPENDITURES

59-5080-6-001 10,035 59-5080-5-006 '~·

9,841

NA14NMF4270027 10,032 12,219

NA15NMF4270323 32,256

NA16NMF4270248 97,919

10.032 142.394

196 805 NA15NOS4780170

196.805

F14AC00748 22 871

22.871

F12AP00897 m

"' F12AC00706 5,531 F12AC01254 2,593

8.124

G15AC00277 201,701 245,427 G16AC00380 13797

201.701 259.224

P14AC01732 42041

42.041

NNX17AF58G 70,455

70.455

211.733 751.968

040517 Aquaculture 5088

5.088

201551TNC 9716

9.716

2623JC·001·TNC 4,954

4.954

401090·5801 12,008

12008

31.766

211.733 783.734

CFDA

FOREST SERVICE SCHOOLS AND ROAD CLUSTER U_S_ DEPARTMENT OF AGRICULTURE 10~65 10_665 Tolal TOTAL FOREST SERVICE SCHOOLS AND ROAD CLUSTER

FISH AND VILDLIFE CLUSTER U_S_ DEPARTMENT OF INTERIOR 15M~

15605 15605 15.605 15.S05 15.605 Tol.al

15.611

15.SII

15.611

15611

15611

15611

15_611 Tolal

TOTAL FISH AND VILOLIFE CLUSTER

HIGHVAY PLANNING AND CONSTRUCTION CLUSTER

U.S. DEPARTMENT OF TRANSPORTATION

20.205

20.205

20_205 To!al

20.219

20.21~

20.21~

20_219 Toral

TOTAL HIGHVAY PLANNING AND CONSTRUCTION CLUSTER

"" PROJECT TITLE/PROJECT NAME PASS-THROUGH GRANTOR

Schools ~od Roads· Gran!; to St•teo DIRECT

Sport Fish R•storalron Program Rhod•lsland Dept of Environmental Management Sport Fish R•stooratroo Program Rhcd•lsland Depr of Enul!oornental Man.gem@nt Sport Fi<h R•storation Program Rhod•lsland Depr of Enuiwnmental Management Sport Fish Restoralron Program Rhode Island Dept of Enul!onmental Management Sport Fooh Restoration Program Rh·ode l<land Dept of Enuireonmeotal Maoogemer,r

\-lildlrfe R.st<Ontion and B~~ic HuM~r Educ~tiL>~ OR D~p~rtm~~t 101 Fi~h ~~d \·lrldlrle

'Wildlife Restor~tion ~nd B~soc HunM Educ~tion Ohio Dep~rtment of ~~~tur al Resources

\1ildlrf~ R~<tLd~tiL>~ ~nd B~~ic HuM~r Educ~tiLl~ P~~n<yl·,~nr. Gam~ CL>mmr<~iL>~

'Wildlife Restoration >nd Basoc Hunter EduNUon T ennossee 'w'ildhfe Reso•J<ce< Agency

\..iildlrfe Re<lLlratio~ and Ba~rc HuMor EducatiL>n Teooess~~ ·,.rrldlife Re~ource< Agency

'w'rldlife Restoration ~nd Basic Hun•er Ed•JN<ron Nebraska Chme and P "k< Commission

Highway Planmrrg and CL>n>tructrmr Uniwrsrty <>f Vermont

Highway Planning and Construction HNTB Corporation

Recreatronal Trarls Program New Hampohrre Department of Resource> and Economrc Development

Recreatr<>MI Trarls PrL>gram F ederol High1-1ay AdmrnistratiL>n

Recreatronal Trarl:> Program 'West Vrrginia Department of Transportation, Diursron of Highways


29

FY17 FEDERAL

AGREEMENT ID# PASSED TO SUBRECIPIENT EXPENDITURES

12·PA·110SU09·001 20,262 20.2&2

• • 2().262

":!258820 210,1H "3374051 147,225 ..-M25240 8.595 "He1S78 58,338 ":::5110% 47.115

470.4-38

,?9202016 Mule De.r Juoip~r 21,972

n6 166,447 925,776

' 4000014661 63,066

.-51~ll 27,267

' 49202 1,754 24,747

NE-S4~50-16 14.374

168.201 1.071.202

• 11>8.201 • 1.547.1>40

2S650 SUB51671 20.54~

Task Order #I 132,195

152.743

15·50 15,2$9

IS2l J5.0DO

U339·CRAINE·I. 00 '" 50.937

• • 203.1>80

CfDA

U_S_ DEPARTMENT Of AGRICULTURE 1(1.025 10.025 10025 10025

10.02S Toni

10 072 10 072 10 072 10,072 10.072 10.072 10.012 10.oJ2 10.012 10.012

10.012 T ot:ol

10 ~01'

10.301 Tohl

10 &&4 10 664 10 664 10.664 10.664 10.664 10.664 1(1_0:.64 10.60:.4 10.664 10664 10 664 10.664 10.664 10.664 10.6.:.4 10 664 10.0:.64 10 664 10.664 10.664 10664

10.66 .. Tohl

10.67$ 10 E.!O

10.618 Toni

10.6H IO.O:.H 10.67:11 Tohl

"'" PROJECT TITLE/PROJECT NAME

Phnt on<l Anino>l Oi;o;:,;o, Pco> Control, on<l Anim>l Co" Pbnt ond AMtnl D"'"'· p,,. Control, or.d Animo! C," Pbnt >nd A nomoi Do:<>:<, P'" CMtrol, ond Animo! C '" Plont ond A nomoi 0,«,«. p,,. C.;.otrol, >nd Animo! Coro

ldotbMI: R''"'"" Pro·~row. 'Wo\bo<l: Ro:.:rw. Pr~~row. ~/otJoo<lo Ro:orv< Pr~~rom 'Wotloo<l,; RooOIY'. Pr~~rom 'Wotloo<lo Roowr<: ProQrom 'Wotlon<lo Ro,;cryo Proqrom 'Wdlon<l: Roocr•o Pro~r>m W'ttlon<l: Ro:orY< Prc~r>m 'llttbnd: R"'or•o Pre"""' 'w'ctbnd; R"'<rYO ProQr>lfo

Cooporo\iY< F oro:.r~ A::i:tooco C:ooporoti" Foro:tr~ A:mtor.co Cooporotwo fQIO<tr~ A'ml><•<c CMpcrotwo Foro:tro A::.:too.:o CMp<rotwc Foro:tro Ac:iotooe< Coop"''''' Foro:tro Ac:i:tone< Cooptfoti•< Forc:tro A,;,;iot>n«:

Cooptro•iv<. Fo"'"" Ac'"'"'' Coopcrotiv.: Foromv A: '"''"" CoQPor>ti•o fQro:•rv Ac:l5tor.co Cccpor>t••o fQr<::trv A::r:tonu Cooporotr.o F"'"''''' A::i;tonco Cvoporotivo For«trv ·""'"'"''' C.:oopor>tiv., FNo"rv ·"'"''''"'" Cooporotivo Fc·ro:trv A::o:ton« Coop<r>tivo f,:.ro:trv A"o:t>o<:o Cooporotivo F oro:tr1• Ac:1CI>I•« Cooptr>tivt F oro:tr" A:mtoo<o Co<>p<r>tiYO Foro:tr" A'""''""' Co<>porotivo Foro:trv ,.,,,,,,,nco C•,oporotivo f<>l¢:try A::r:tonco Cooporotivo Fol¢:trv A;;r:t>nco

F.:oro;t :!:tow"<I'~'P Proqr>l!l Foro:t Stow"d'~'P ProQnm

Collot-orot1"" f<>rc;t Ro;::t.;.ro"o" Colloborot>n f.,,,,, Ro;:;t->I>M•

PASS-THROUGH GRANTOR

DIRECT DIRECT DIRECT DIRECT

DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT

O~ro Ooportmc"t .,f N>tur>l R<:ourcoo; O~ro Deportment .,f Notur>l R"'"'"'co' DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT Notio,ol f,~ ond '''ildlilc F oun<lott.:on NMiv,;,l Frcll oo<l 'w'ildlrlc Four.dott.:oo ~Jotooool Fich oo<l 'w'oldhlc Four,d;,tt.:oo ~htoor.;l Fi:h on<l 'Woldlitc Foundott.:oo N;,Mo;l Fi:h oo<l 'Wrl<lhtc Found>tooo ~bti¢MI Fi:~ ;od 'Wrl<lhfc Four,<lotooo MioM:ot> Ooportmtot .:ot NMurol Roco•II<OC Mid,iQ>n Ooportmtnt .:of Noturol Rooo•ur<o; NE Foro<t hr•i<¢ NE Foro<t Sorvi<¢ NE For cot Sorvico 'WI Door Countv

AGREEMENT liM

15·S1D0·1655·CA 16·3100·1601'·CA 1b-3100·1655·CA ... P17PPQHQOOOC003

' 6604360200166 660436%001SN 66·SC·16·12·0i::l 68·7103·14·324 68-7103-14·325 63-7103-15·025 GE;2-CQotro.:UI2 'w'RPTulooo CQr.trod U2 'w'RPU5664240600~l6

H·O~OOX1X

12b210_G00350S

0;3172016 OHDNR APP FOP.E$T 0817201& OHDNR EDGE OF APP 14-CA-1113254:3·043 14-CA-11132543·034 14-DG-11020000·063 14-DG-11420004-276 14-DG-11420004-232 15·DG·11020000-06~

16·DG·11132544·05J 16·DG·11420004·064 130315.0~10%

1~03.15 048063 1~03.15 0480~7

1303.15 048162 1803.15 1)48283 l::o03.15.048540 3-wso3o LSP·3 S8·2015·21tb.·2016·11b ~8·2015·21tu,·2016·17u

~8·2016·20

05232017 OCIST 2016

' MrMC:Q\> Doportmoot Qt Not•Jnl R'""'"'"' 101284 DIRECT 13·DG·11420004-240

~out~ Control Mouotom Roocur« C"'""''""'""" on<l Dovdopmoot C¢un<•l 012016 Pro:crito<l Foro CoP><•t Rocher Rc:ourco M;,ooqomoot. lLC 11102014 'Wotcr F•md


30

PASSED TO SUBRECIPIENT

1.502,145 %.660

1.53~.~l2

FY17 FEDERAL

EXPENDITURES

12,30~

14.114 162,033

505S

·~- • .251

'" "' 4::t.D) 1$.84) 6~,4~1

243,1'20 2.26~J

16,111 14.141

' .11 . .Sl

12 S10

1.2,510

)3,113 13,;34

SS3,%4 3,020,108

70.059 10,211

12,:2t531 11,333 15,410 18,)10

34,M4 62.271 72,S42 14.261

43.773 57,332

1,1~3

31.SI2 11,160

24.360 34.711 21~0

...... 0.861

7,264 ';

.2 •• 0.22

18,0S2 22 277

.t0.3.2~

CFDA

10.~80

10.060

f0_fi.80Tohl

10.603 10 683 10 683 w 68') 10 6~3 10 6~3 10 633 10 683 10 t.83 10.683

10_683 Tohl

10684 106S4 10.684

10.684 Toni

10.633 10.633

IO.ti33Tohl

10.~0~

10.~0~

10.~0~ 10_~0~

10 ~02 10 302 10 302 10 S02 10 S02 10.302 10.~02

10.~02

10.~02 1(1.~02

10.S02Tohl

10-~12

IQ 312 1(1_312 10.312 10.312 IO.S12 IO.S12 10-~12

10 ~12 10.~12

10.312 10.312 10.312 10.312 10.312 10.91~

10.~1~

10.S12Tonl

PROJECT TITLE/PROJECT NAME

Forcot Heolt~ Prvtccltvo F.;.rc;t Hcolt~ Protection

Notioool Fi:h '"~ 1dikllif< F¢%<htoM

~tioool Fi~h '"~ 'Wildlif< r.,uod>ooo Noti,•o>l Fi:h ond \o/ildlif< f<-uod"'"" Notioool fi:h >MI W'ildlil< fouo.:htiOo Not1oool fid1 >od '"'tldlil< fouod"'"" Not'""'l fd1 1o<l 'lloldlil< fouo<l,.ioo Not1oool fi,h 1od 'Woldltf< fouo<lotioo No••oool fi,h ood 'Woldltf< fouodotioo Not1oool Fi'h ood 'Woldhfo;: fouod-,ti<'o No"oool Fioh on<l'Nrldhfc f.;.•mdo~r.;.n

lnwno~ionol Forootr~ Proq"'"' IMorno~ionol Foro:t<~ ProQ"'"' IMorno~ionol F oroo~r~ ProQ"'"'

Porlnor,hrp A~""'"""'' Porlno,h•pA•<r<omonlo

:S:.;.il ond \oht<:r C"'""""'o" :S:.;.il ond \oht<:r C"'""'"'ion :S:oil ond \oht<:r C"'"'"""ion Soil ond \ohtor C"'"'""tion Soil ond 'w'otor C.;.no.;:r,;ti.;.n

Soil ond 'w'otor C"'"'"'"''"''' Soil ond 'w'otor C"'"'"'""""'" Sorl ond 'w'otor C"'"'"'""lion :S:orl ;rnd 'w'otor Con'"'""lion ~or I on<! 'w';olor Con'"'""'-ion Sorlon<l'w';,t<r C"'"'"'""tion Sorlon<l'w'otcr C"''''"'""ti.::·n Sorl ;n-:1 'w'ot<;r CM'"'"'\ion 5orl on<!....,.,,, c.;nocr•:>tion

Eo,iroomcntol Quolity lo<ooto~•o;: ProQr;.~n

En,ironl11<nt>l Quoltty lo<ooto~•o;: ProQ<>W• En,ironmon~>l Quolitv lo<cMi"< PrN<">W• Environmontol Quo lily ln<ehtivc ProQ<>W• Environmontol G!uolity lncontivo;:e Pro<lt'>ln

En"ironmon>ol G!uohty I"""'''" PtO<II'>In En"iror.w.on>ol Q"olit•1lnO<ntiv" P<O<It>ln Envir.:.omcn~ol G!"olil~ lncontrvco Pro~t'>!n Er,"ir.:.omcntol Quolily lnco:"''""' Pr.,~l'>m Er,"ironmcntol Quolily lnccntrvoo Pro~t'>m Er'"''"'""''""l Quolily lnco;:r,lrvco Pro<1rom Eo•tir.;.r,rr.cnt>l Quohly lnccr.~""' Pro<1rom Eo•tir<onmcnl>l Q"oht~ ln<:cotrvc; Pro<1rom En•ir<ororr.ont;rlr)";rl<tv ln<:totivco Pr.:.qrom Envir<onmont;rlr)";rli~~ ln<<Otiv;;o Pr.:.qrom Envir<onmonl>l Qo;rli~~ lne<otivc; Proqt'>m Envir<onmonl>l Qo;rli~v lne<:otiv;;: Pr.;.qr>m


DIRECT DIRECT

No~i~nol Fidr ond INil<llifo f.;.un<loMn N.~ioMI Fi~h ""d INildlifo f.;.un<lo~iQn No~ionol fid1 ond 'w'ildlifo f.;."ndo~ion Notr.;.nol fi<h on<l'~'ildlif< foon<lo~iQn N,,~ronol fi<h on<! 'w'ildlifc f Qon<lo~i.;.n No~rvnol fi<h on<! 'w'ildlifc f oon<lo~i.;.n No~ivnol fioh ;m<l 'w'ildlifc f o•mdo~ron Nohonol Fioh ;m<l'Nildlifc fo•md:otron Noti.:.MI Fioh on<l'Nildlifc Fo•tndotron N>tioMI Froh on-:1\Nrldlif·- Foondolton

DIRECT DIRECT DIRECT

DIRECT DIRECT

Notionol Fioh ond \olil<llifo F<ound;rtion Notion>! fi,h ond \olil<llifo F<o%dotion Notionol fi,h ond \olil<llifo F<ound;r~ion N•,tionol fi,h ond \olil<llifo F<oundotion N•,tionol fi,h ond 'w'il<llifo F<ound>tion Notionol f.,h ond 1:/il<llifo f<'undotion N;,twnol Fi,;h ond 'w'ildlrfo f.,•,ndotion ~lolwnol fi,;O ond 'w'ildlrfo f.,•,n<lotron DIRECT DIRECT DIRECT DIRECT Gt>tlot C.;.n;or"'tion Diotrrc\ Gto>tloko;Commi;;i.;.o

Dod' Unlin.i~od,ln< N:o>to,.ol froh ond 'W ldlifo Foundoti<o" N:o>;.,,.,l fioh ond 'W ldlito Foun<loti<otr No<tonol froh ond "'I ldlilo Foun<lotiotr DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIREc-T DIREc-T DIREc-T DIREc-T DIREc-T Phcooootof.;.w;or DIRECT

The accompany1ng notes are an integral part of this schedule.

31

AGREEMENT ID#

12-CA-111325U-31~

15-c.~-1142oou4-23s

0102.12.033:316 OMt 14.045506 0$01.16_050146 0~01.15 04551)9 1308.13_1)~1221

1303.14_0~2%8

130314.043106 1~03 14.043408 1~03 16 051533 VT Nf'w'F 2016-02

14·DG·11132162-401 15-DG-11132162·425 16DG11B2162:3'61

1?·PA·11031000·00l 17·CS·11051?00·030

B03.14.042:35:3' B03.14.00106 1~03.15.04?056

1~03.15.048~05

130::<.15 048~96 1303.16_052268 1303.16.052535 2004.14.045012 63-0436-14·031 63-1213-14·13 63-5C16-14-048 63-1211-14-011 'w':S04-13-03-TNC1 'vi:s:05-14-02

11082015 F•IRCS CIGIDU CARBON OF 003 12.0 32145 1~03 15_04$162 1~0414 04415~

65·8B05·A·14·03 63·1218·14·013 68-3D41·15·15 63-3AJ5-12-1~4

63-3AJ5-13-208 63-M15-13-212 6~-3Al5-16-01~

6~-Mi5-17-18

6:3-3Al5-17-:3'6 6:3·6114-14-005 6:3·6114-14·008 LPCI·TNC15·01 148D0160UM


4.356

105

1,100

41632

lS,S8S

5,122

103,812 25,681

14.0,681

FY17 FEDERAL

EXPENDITURES

13,541 13571

33,118

43,0B 10,1"42 41,?82 4.318

31,562 1,473 8.26~

"' 52,76"1 4 500

21Z.~U

5,618 U,444

" 88.148

305 5 010

~.31~

m 3.~82 11.544 13,4?8 10,066

1,653 5,2::00

86,414 20,844 42,562 52,888 41,323

J16 45 HO

343,308

14,036 1,727 5;374 5,880

25,000 10,023

11,115 155,014 55,353 30,562

1,551 27,011

22,502 5,525

1:3,222 :3,618

' ~05,316

CFOA

10.~31

10.831 10.~31

10 931 10.931 10.831 10.331 IO.nl 10.3~1

10.331 T ot'll

1IJ 932

10 ~'32

10::032

10.~32 Toni

10 uoo IO.UOO Tot»l

IO.UOI IO.UOITonl IO.U02 IO.U02Tohl !O_U03

10.U03 Toni IOU04 IO.uo• Toni IO.UOS 10.U05 T ot>ol IOUOO:. 10.U06 Toni 10 Ll07 IO.UOlTohl W U03 10.U08 Tot~l 10 uo~ IO.UO:tTohl 10 UIO IO.UIOTonl IO.U11 IO.UII Toni IO.UI2 IO.U12Tonl IO.UD IO.UI3Tonl IO.UI4 IO.UI4 Tohl IO.UI5 10.U15 Tot>ol IOUI6 10.U16Tonl


Aqri<ul~urol Con'"""otion [o,cmont Proqrom Aqr~c•ltnrol Con;o"otion ["'-"''"' Proqrom Aqr~c•ltnrol C.;.n''"'ti.;.n [;,;.;:"''"' Proqrom /\qrknltnrol Con'''">ti.;.n Eoc.;"'""' Proqr>m Aqrknlt"rol Conc<:tvoti.,n [;,,.;:mont Proqrom Aqr'~enltnr;,l Co"'"'"tion Eoccmor.t Proqrom Aqr~cnltruol C''"''"'tion Eo,<-rr.<M Proqrom Aqr~onltnrol Con0¢f\'Oti.;.n Eo:<rMM PrQqrom A<1rknltnrol Con:or•~>tior, Eo,<:rMnt Proqrow,

(Dopor~moM of Aqriculturol NRC$ Ro<>i<>n>l C.,n,orntion Portnor~-ip (Ocpc.rtmont of ~.qr~cul~urd NRC$ Roq1.;.nol

Coo~cr•otton Po""""''"' fDop>r~moM ol Aqricul~u«l NRCS Rc.,ivnol C.;.n~«•>~ion hr~nordoip

(Do.-ortmcnt of Aqroc•tllu«l NRCS R<qtoMI Con:or•otoun P>rtnc"h'P (Doportmcn~ .;.i AqricuiWtl NRC? R,qionol

Dcportrr.onl .,1 Aqricultu" I UNKNOI•/N

Deportment of Aqroculturc I UNKNO"w'N

Doportmont of Aqri"tlturo I UNI<:NOW"N

Doportmcnt _,f Aqriculturo I UNKNOidN

Dcp>rtmcnt .;.f AqricuiM' I UNKI-JOidN

Ooportrr.cnl of Aqricultu" I UNKN0\1!~


Rh.,do J,bn<l Stoto Con'''"'''"" Cvmm,.W: DIRECT DIRECT DIRECT DIRECT DIRECT OIF!ECT DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

M.;.nWt~ C.;.uMy R,~.;.ur<o Con"rv><oon D1 lro« DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT


32

AGREEMENT ID#

11031& ACEP ALE 66·5C-15-14-03S 68-0436-15-052 68-1428-16-151 68-5CI6·1&·682 68-7103·17·030 68·8457-16-502 ACEP-\1RE 540201501GKl 5402111401GN4

RCPPU14-S-NH-2~l

tC-2011'·02 6<t-3EiB-~·OB

PASSED TO SUBRECIP!ENT

8,165

8.165

344

158,538

FYH FEDERAl.

EXPENDITURES

2,750 33~.500

1,:>00.000 53,4%

2~6.231

6.2~~

1,260,000 12,00

2 130 000

136,4_.S

02022014 USFS/MfC FORESTLEGAC.,, _________ -----:-'"e'~'-

07A3Ct44

11-C$-11080(l21-004

11-C$·11091000·042

12-CS-11060120·021

12·PA·11031000·023

12-PA-1103B00-022

13-CHIO(l0100·001

13·PA·11011300-00Eo

B-PA-110(l0::000-003

14 PA 11032100 025

14·CS·IIOe0400·016

14-Ct-11080300-011-TNC-1

1.246

1,644,555 1.844.555

10.382 10.882

(6281 (628) 53,000

58,000 21,800:.

21,806 SMS

5.865 16.672

16,612 18,SSO

18.850 23.::01::0

23.~13

4.~37

... 331 2,416

2, .. 16 0,61~

13,613 104.~24

10 ... ~24 e.on

8,032 1.ee3

1.883 102,06)

102,063

CFDA "" PROJECT TITLE/PROJECT liAME PASS-THROUGH GRANTOR

10.UH Ocp>rtmtM '>I ... -:ui<oiMc IUN~NO'w'N DIRECT 10.U11Tot;ol 10.U13 Ocpor>mont of Aqri-:"1'"'" I U~IKNO'w'N DIRECT 10.U13Tonl W.UI~ O.;:portn.cM '>I Aqri<•Jitore I UNKNO'w'N DIRECT IO.UISTohl

10.U20 Ooport"'oM of ,l>,qrkultu" I UNKNO'w'N DIRECT IO.U20Tohl 10.U21 Ooportmont ol Aqr~.;ul'"'" I Uf,KNO'dN DIRECT IO.U21 Tot .. t to.u;:2 O<:p>rtm<:M .;.J ... <lti<•ll•~rc I UNKNO\</~J DIRECT 10.U22 Tot;ol 10.U23 Ocportrr.cnt of A<lricoiMrtmont .,f Aqric"lturc ,• IJNKNO'w'I<J DIRECT tO_U2ol Tot'll 10.U25 DoportmoM of A<1rkuiMrtmont of Aqroculruro I UNKNO'w'N DIRECT IO.U26Tonl 10.U2i' Drtm<M of ,;qricol•o" I UNKN01i/N DIRECT 10.U21Tonl IO.U28 Dop>rtmont of A<lro<oltu" I UN~NO'w'N DIRECT 10.U23 T<>l'>l 10.U2<r Do~>rtmcnt •A Aqric"lt•;rc I UNKNO'w'N DIRECT 10.U23 Tot'll 10JJ30 Dop>rtrroont of A<1rkulturc I IJroJKNO'w'N DIRECT 10.U30 Tot;ol 10 U31 Dcportmont of Aqri-:ulturo I UNKNO'w'N DIRECT 10.U31Tohl 10.UJ2 DoportrMM of Aqrkolturo I UNKNO'w'N DIRECT 10.U32Tonl 10.U33 Doportmont of Aqr~culr"'' I UNKNO'w'N DIRECT 10.U33Tonl 10.U:34 D<~>rtmcot of Aqmolt"'' I UN' NO'w'N DIRECT 10.U34 Tol.,l 1rJ.U35 Oop>rtmcnt of A<!riculturc IUNKNO'w'N DIRECT 10.U35 Tol.,l 10.U% Ocp>rtmont of Aqric"ltorc I U~IKNO'w'N DIRECT IO.U36Tohl 10.U37 Ocportm<M of A<1rk•riMo I UNKNO'w'N DIRECT 10.U31 Tot;ol 10 1_136 Dcportmont of Aqro-:ulru" I Uf<JI:NO'w'N DIRECT IO.U38Tonl 10.U39 D<portmoht of Aqr~<ultorc I UNKNO'w'N DIRECT IO_U39rTohl 10.U40 Doportrr,c~t of A<1mult"rrtmcnt of Aqric"ltorrtmont of Aqri<ulturo I UNKNO'w'N DIRECT IO.U.&3Tonl 10.UH D<P'"'"'"' of P,q,i<olturo I UNKNO'I'IN DIRECT to.u.a.a Tohl


33

FY17 FEDERAl

AGREEMENT 10# PASSED TO SUBREOPIENT U:PENO!nJRES

14-PA-110<!0~07·0~0 13,41~

13,416 14-PA-11041000-013 18,251

18.2~1

14-PA-110;)0821-008 104,1::1:> 104,193

14-P,I>.-11080::000·004 14,817 l.t,811

14-PA-11031~0::0-012 ?6,83S 16.33~

14-PA·11100SS1-0H 16,451 16,.t5l

14-SA-11030500-023 538,071 538,011

'1508030023380303 47,54-~

oi1,Sol9 15-CS-11030700·018 4,1<r1

4-,131 15-C8-11060400-011 46,283

46.233 15-cs -tto8o~oo-o26 107.405

101,.&05 15-C5-11081105-020 16,313

16.313 15-c-8·110~1500-003 26,150

26,no 15-Cs-11242307·053 34,324

3.&.824-15-PA-11061100·041 15,500

15,500 15-P ... ·11080821-010 38,6<r<r

88,633 15-PA-1108-3150-072 101,418

t01,U8 15-SA-11080500-007 %.680

96,680 16-CS-110:30i00·02S 1,50~

1,509 16-CS-11060120-049 21,479

21,4-19 16-CS· 110-:o0800·038 91,302

91,802 16-CS-11100500-0'37 1~.423

13.4-23 1.:.-CS·11100S51-043 12.<rl0

12,310 1"'·P,•.-1106HOO·Ol3 21,634

21.634 16-PA·11061"WO-O<r:> 13,$31

13,831 16-PA-11000100·004 e.<roo

8,300 16-PA-11030100-00~ 26,137

26.131 16-PA·110B0800-00~· 4,%:3

.&,963

CFDA

10.U46 Tot'>l 10.U4T 10.U.f1Tohl 10.U46 10.U48 Tot;ol 10.U50 10.U50Tohl 10.U51 10.U51Tot;,l 10.U52 10.U52T<>hl 10.U58 10.U'!i3Tohl

10.U5" Tohl 10.U55 10.U55 Tonol 10.U56 10.U56 TcU;>I IO.USi 10.U51 T ot;ol 10.US8 10.U58Tohl 10.US::O 10.U5:9-Tonl 10.U60 10.U60 T ot;ol 10.U61 10.U61 T ot;ol 10.U52

10.U62 Tot;ol

U.S. DEPARTMENT OF AGRICULTURE TOTAL

U.S. DEPARTMENT OF COMMERCE H.4H

11.-&11 Toni

11413 11413 11.413 11.413

11.-&IS Tot;ol

11 43() 11 43() 11438 11.433 H.4S3 H.03 11.0() H.48e 11 48() 11 43() 11 4S8 11.4S8 11.4S3

11.-&33 Toni

"" PROJECT TITLE/PROJECT NAME

Ooportm.,nt of Aqricult•"" I UNKNO'WN

Doportmont ol Aqr~cul>urc ,• UNKNO'WN

Deportment ol Aqr~oulturc I UNKNO'WN

Dopor~mon~ of Aqrioul~uro I UNKNO\o/N

Oopor~mont ot .~qr~cultur-:: I UNKNOI-IN

Deportment~~ AQrkoltor-:: /UNKNOWN

Dopor~m-::ot ~f Aqriculturo IIJNKNOI-IN

Oopor~mont of Aqr~cultur-:: I UNKNOI-IN

Coootol Zone Monoqomont Admir.iotrotion Awordo CMotol Zvr.-:: Monoqomonl Adminiotrot1on Awordo Coo,.; I Zone Monoqom<nl ,',dminiotr;tion Awordo Coootol Zono Monoqom-::nt Adminiotrotion Awordo


DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

Notionol F1~h ond 'w'ildlilo Foundotion

DIRECT

lomof;ot~i Ro~torotion Project

Now Hompohiro Co,;tol Proqrom Mir.noooto Ooportrnont of Noturol Rooouro-::o Uni,-::roit~ of Mich1qon lndiono Deportment of NoMoi Roooure<;

Poe if Co,;t Solmon Roco"''I'-Pocific :S:olmon Trcotu Proqrom \o/oot.inq~on :S:toto F:ocroo~ion ond Conoor,ot1on Offtco Poe if Co,;t Solmon Roco,oru_PoClflc Solmor. Trcotu Pro•1rom 'w'oohinqlon Stole Rocroot1on ond Con,;or,otior. Off teo

Po«f Cooot Solmon Rcco,oru_Poclflc Solmon Trcotu Proqrom Oroqon \o/ot<rohod Enhon<ement Boord Poe if Cooot Solmon Ro<:o,oru_Poclfl<: Solmon Trootu Proqrom Oroqon \o/ot<rohod Enhon«:mont Boord Pocif Cooot Solmon F:e<:o"ru_Pocifk Solmon Trootu Proqrom Orcqon \o/ot<roh-::d Enhon«:mcnt Boord Pocif Co,;t Solmon F:e<:o,oru_hcifk Solmon Troot~ Proqrom Alom .".lom Alo,;b Ooportmon~ cf Fi,;h ond Gomo Poe if Coo,;t Solmon F:oco,oru_Pocific :S:olmon Trootu Proqrom Alo"b Ooportmont of fioh ond Gomo Pool Coo,;t :S:olmon Roco""I-P>Ciflc Solmon Troot~ Proqrom 'w'oohinqlon Stole Rocroot1oro orod Conoor,ot1on Office Po«f Coo,;\ Solmon Rao"ru_Poe~flc Solmon Trootu Proqrom Colifornio 0-::portmont of Fioh ond l-.1ildlif-:: Pocpf Co"t Solmon Roco,oru_P>Cifi<: Solmon Trootu Proqrom Colifornio 0-::portmoot of Fioh ond 'Wildlife Pocif Cooot Solmon F:e<:o,oru_Pocifio: Solmon Troo~u Proqrom Skoqit Fbt.ori-::; Enhoncorncnt Groyp


34

AGREEMENT ID#

16-PA-IIOM~00-030

16-PA-11153900-005

16-P A-11081000-033

16·SA·11031203·001

16-M-110::.0100-042

16-:S:.0.-1103B00·0:>8

H·CS-11081500-001

1303.16 052268

130::<.16.0525015

222015 F:s:LF: 10·:S:A·H06W01-0::<3

546822140Ki\'2

KOOB5400076

Ll-006

F:l-001

USFS,'LRP SPA:> Cvvrdino~ion

60045156

02252015 CR Cui""'' ::<000101138 ::<003668021 E16·6·KMA0526

14·1253P 15·1037P 214-1034-10374 214·3333·11530 215·1036·11654 AK:S::S:F-44204 AK:s::S:F-4431e-A AK:S::S:F-44«H·A AI:':>:S:F-4431=01 NA 13NMF 43e0251131077 P1210505 P1410515 SRFB24


1 sss oso

58,373

58.:913

FY17 FEDERAL

EXPENDITURES

100.8:118 10,312

10.812 16,423

16.428 16,143

16,f,f.8 55,254

56.2~ ... 3,433

S.of.38

"' "' 52,0H ~2.011

1::<,221 13.221

5,2::.0 5.2SO 23,626

2:11.626 26,0$5

26.086 43,783

of.3,18S 4,857

-&.851 24,000

2-&.000 N,~D

2-&.S13 201,013

2:1013

16 52:91 333

"' "' 16,467 13,414

110,128 i 072

1-&:11.031

17,346 50,560 42,781

1?::'1531 125,m

"' 4,037 2,=01=015 1,501

3,162 13,718 38,7S1

7 321

560.026

CFDA 11.451

11.4.51T<>hl

11.454

11.454 T<>hl

11.463 11463 11463 11463 11463 11463 11.463 11.463 11.463 11.463 11.463 11.463 11.463 11.463 11463 11463 11463

11.4ti3 Tot.,!

11.46~

11.463 T <>t'lol

11472 11.472

11.472T<>hl

11.4H 11.478

11.413 Toni

11432 11.4~2

11.432 11.432 1ue2 11.432 11.462 11.432 11.432 11432 11432 11432 11432 11.432

11.482 Tot .. l

11.U63

11.U63 Toni

U.S. DEPARTMENT OF COMMERCE TOTAL


G•Jii c.,,,_t E<~'~"tom Fkot.,roti.,n Scion«, Oboor"''tio", Monitorinq, ondTechnoloq~

Hobi~o~ c"'"'""''~'"'" Hobi~·~ c"'"'"'""~'"'" Hobi~ot Co"'"'""~ioo Hobr~ot C"'"'"'""~ioo

Hobi~ot Co"'"'"'~'"'" Hobitot Co"'"'"'~ioo Hobi~ot Coo,-::rvo~ioo

Hobi~o~ Cooo-::rvo~ioo

Hobi~o~ Co"'"'"'~ioo Hobi~o~ Cooo-::rvo~ioo

Hobi~o~ Cooo-::r•o~ioo

Hobi~o~ Co""'"''~ioo Hobi~·~ c"'"'""''~'"'" Hobi~o~ Co"'"'"'~ioo Hobi~ot Co"'"'""''"'" Hobi~ot Co","'""~ioo Hobr~ot Coo~-::r•o~ioo

Ll•ollicd Se~cr .. :o Proqrom LIMIIicd Sci-::oc-:: Proqrom

Cooc~ol S<:r•ico> CohM c.,,,~,l s.,,.;,.,, Cootor

Corol Roof Co"'"'"'''"'" Pro:>qrom Corol R<d Co"'''"'~'"'" Pro:>qrom Corol R<d Co"'"'"'~io• Pro:>qrom Corol Rtd Co"'"'"'~io• Proqrom Corol Rod C"'"'"'"'~io• Proqrom Co:>rol Roof C"'"'"'"'~ioo Proqrom Co:>rol Ro<:f C"'"'"'"'~io:>o Proqrom Co:>rol Ro<:f C"'"'"'"'~i"'" Proqrom Corol Roof C"'"""'"'~'"" Proqr-1m Corol Roof Coo<orvo!io• Proqrom Corol Roof Co""'""'''"" Proqrom Cor>l Roof Cor''"'"'''"" Proqrom Cor>l Rc<f Coho¢rvo!ioh Pro:>qrom Corol R-::<:1 Co•<«I'O~io• Pro:>qrom


DIRECT DIRECT DIRECT

DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT D"ck' Uohmitod, Inc D"ck' Ur.limitod,l"c D"cko Ur.limitod,lf,c

DIRECT

DIRECT Nou~ Pocof•c R-::oeorc~ Boord

Nor~~o><Mo Ro<1ioool .O.c,ociotiorr of c.,,~,l O<c>o Ob<orl'ioq SvcWot Uoivo"i~y of W'o,hioqto:>o

Notooool Fdo ood 'w'ildlifo Fouodo!ioo Notio"ol Fioh ood 'w'ildlif-:: Four.dotior. Notioool Fioh ood 'w'ildlii-:: Four.do~io• Howoii Dopor~mcM of Lond ""d Noturol R-::oourcoc Howoii Dop>r~moM of Lond '"d Not"rol R-::co:>urccc Howoii D-::por~moM of Lond ood No~urol R-::oo:>urcoo DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT

DIRECT


35

AGREEMENT ID#

NNOAOR003

NA13NMF46:301:H NA 18NMF 46$0141 NA14NMF4630033 NA14NMF4630256 NA14NMF4630253 NA14NMF463025S NA15NMF4530005 NA15NMF46$0145 NA15NDS46:30060 NA16~1MF46:30115

NA16NMF46:30:301 NA 16NMF 46:30:30::0 NA16NMF46:30:313 NAHNMF~63000l

US·OH-107·1 US·OH·123·3 US·OH-33-4

NA15NMF4680242

NA14NMF4120311 NPRB1S24

A00'!-01::0 UVISC91JS

0302,15.043108 0302.15.043772 0302.16.0S:311S CS22~2

C60511 CTB2:3 NA13r~OS462014S

NA14NOS4820035 NA15NOS48200i'T NA15NOS4820097 NA15NOS48200~8

NA16NOS4820050 NA1f.NOS4320053 NA16N0$4320105

NA15NMF469011l

FY17 FEDERAL

PASSED TO SUBRECIPIENT EXPENDITURES

35 lSi

35,151

~11503 251505

211,503 257505

711,611 ~01,801 l,lS$

17,250 37,4()8 35,332

144,615 263,153 !1,084 550,780

12,803 121,010 10,303 18,45:3

12,031 32,30 41,5ii

601,315 64,965

3,618 5,613

4 216

326,l1l 2,805,827

3124 256 352

3,124 256,352

22,E.81 23 406

.t.6,093

61,195 22 544

83,133

1,120:. 1,444 25,631

5,613 5,820 40,S11' 10,2;8

115 83,251 %,723

358,268 35,386 38,623

2,063 51,326 NO::t51

3,501 885,538

'" '" 1 203 824 5 073 612

CFDA

U_S_ DEPARTMENT OF DEFENSE 12.300 12.300 12.300 12.300Tonl 12.401

12.401Tohl

12_U64 Tot;ol 12.U65 12-U65Tota1 12.U66 12.U66 Tot;ol 12.U67 12.U61Tonl 12.uoe 12.U63Total

12.Ufi.3 Tot;ol 12.U70 12.U70Tohl 12.Ui1 12.U71Tonl 12.UU 12.U12Tonl i:?.UH 12.U13:Tonl 12.U74 12_Ul4 Total 12.U75 12.UiSTot'lol 12.U76010116 12.UJii.Tonl 12.U7J 12.U11 T ot'lol 12.U7<• 12_Ul8Total 12.U73 12_Ul9T<>hl 12.U30 12.U80Tohl 12.U81 12.U81 T ot'lol 12.U82 12.U32Tonl 12.ues 12_U83 Tot;ol

U.:S. DEPARTMENT OF DEFENSE TOTAL


Booi< ood A~plicd Soiootifi< Roooord Book orod .~ppli.::d Sd.::o~ili< R.::o.::ord Book ood Appli<:d Sd.::otiik R.::ooordr

Noti.;.O>I G"ord Milit>r~ Oporoti.;.oo ood r...biotor.or.<o IO~Ml Pr.;.jo<to

Deportment ol Delen~o I UNKfJOW'N

Deportment o;ol Dolen'' I UNKNOW'N

Deportment ol Oefen" I UNKNOW'N

Dcportrr.or.t of Defeo" I UNKNO'w'N

D-::port,<:M of D-::f-::n'' I UNK~JOW'N

DeportrMM <of Dolen" I UNKNOW'N

Deportment ol Defen'' I UNKNOW'N

D-::port,<:M of D-::f-::n'' I UNK~JOW'N

Deportment o;ol Dolen" I UNKNOW'N

Dep;,rtment of Defen" I UNKfJOW'N

Deport,eM of Def-::n" I UNKNOW'N

Dep;,rtmont of Dolen" I UNKNOW'N


DIRECT

DIRECT DIRECT

DIF:ECT

MF~,;,,;ppi Militor~ Deport.,ent

DIF:ECT

Notionol FF,h ond W'ildiFic FoundotFon

Notioool F10~ ood 'w'ildl1f<: Four.dot1oo

Notionol F"h ond W'ildiFio foundotion

Notionol fFoh >rod W'ildiFio FoundotFM

DIF:ECT

DIF:ECT

DIRECT

DIRECT

DIF:ECT

DIF:ECT

DIF:ECT


36

AGREEMENT ID#

N.U.255-14-2-000S N44255-15-2-000:> N44255-16-2-0001

100115 Upper Ohio F:i,er Booin

17-MOAPC-02

1i·P ... ·11061000·025

130315.041'056

1303 15.043063

1::00::0.15.0480::01

1::00:3.15.048162

1::003.16.051539

1303 16 051718

1903.16 052263

DOD 01'0116

LLA,_TNC 01'0116

\o/::OIISR-06·2·0001

W'3113R·01'·2·0005

W'911SR-09-2-0001

V<o124J-15-2-0003

V::0124J-15·2·C•005

\o/::011SR·Oi·2·0001


14,431 1.&,431

::003 .. ,

15 334

FY17 FEDERAL

EXPENDITURES

241,343 6,422

526:>7 300,403

15 000 15,000

f5A02l (5,11.02J 137,508

131,603 242,111

2:42.111 2,092

2,0:92 ::0,::01'4

:9,31.( 23,140

23,1.(0 31,135

31,136 5,236

5,233 15.m

15,1:91 52,751'

52,161 120A64

120,.(8.( 1,553

1,653 16551

13,561 ::0,539

:9,63:9

" " 1,651,335 1,651,935

495,091 495,091

21'2,121 212.121

111.210 111,210

15,334 15 334

3 525 388

CFDA U.S. DEPARTMENT OF INTERIOR 15.15:> 15.15:> 15.15:> 15.15:3 tS.iS;> 15.153 15.153

15.153Tot;ol

15.223 15.223

15.228 T ol~l

IS.2:31 IS.2:31 IS.2:31 15.2:31 15.2:31 15.2:31 15.2:31

15.231 Toni

15.2:36

15.236 T ol~l

1s.soe 1s.soe 1s.soe 1s.soe 1S.5oe 1s.soe 1s.soe

15.508 Tol~l

15.517 1S.S17 15.517 15.517

15.511 Toni

IS.52~

15.535

15.535 Toni


Hvrricooo :S:ood~ Dio:t<:r F:olid C~ootol F:ooiliooc~ Gr>M' Hurric>O<: :S:ood~ Dioct<:r F:o::lid Coo:tol F:<::ili<:n'~ Gr>otc HurricoO< :S:ood~ Dkoot<:r Ro::lid Coo:tol Ro:ili<:o'~ Gr>Mo HurricoO< Sood~ Diooot<:r R<:lid Coo:tol R<::ili<nc~ Gr•oto Hurri''"" tood~ Diooot<r Rolid Coo:tol R"ili<n'~ Groot: Humcooc :S:ood~ Dioo:t<:r Rol1<:1 Coo:tol Ro:ilicr,c~ Gror.to Hum con<: :S:ood~ Dioo:t<:r Rd1d CO>: to I Ro:ill<:oc~ Gror,to

~htioool Firo Pbo · 'w'ildbod Urboo IM<:rlo« CorTJmuoitv Fir<: A:oi:t>O« Notioo•l Firo Ploo- 1N'ildlood Urboo lowlo« Com,.uoitv Fi" A;:i,.oo<e

Fto~, Wildlife ood Pbot C~ooor"otioo Reo~"'« Moooqemeht F10~, W'tldlife ood I> loot C~ooor"otioo Reo~"'« Moooqemor,t Fto~, W'tldlife ood I> loot Coooor"otioo Rooo"rco Monoqomont F!Cio, W'tldlifo ond Pbrot Co"'"'"otioo Rooo"rco Monoqomor,t Fdo, Wildlife ond Plont Conoor"otion Ro~o"rco Monoqomont Fi~h, ldildlifo ond Pl:lht Conoor"otion Rcoo"rco Moooqomoot Fi~~. ldildlifo ond I> loot Conoorvotion Rcoo"''' MonNomont

Pro"idin<1 \o/otor to At·Ri,k Not"rol Do~ortTorminol bko' Pro"idioq \1otor to At·Ri'k Not•rol DocortTorrr.inol bko' Providinq \1otor to At·Ri'k Not•rol Do:ortTorrr.inol Loko' Pro"idinq \o/otor to At-Rick Not•rol Do:ortTorrr.iMI Loko' Pro"idioq \o/ow to At-Rick Not•rol Do:ortTorrr.iMI Loko' PrMidioq Wotor to At-Ri'k Not"rol Do:ortTorrr.inolloko: PrMtdioq Wotor to At-Ri'k Not"rol DeoortTcrrr.inollokoo

F10~ ood Wildlife CMrdtnotion Act Ft:~ ond Wildlife CMrdtnotiM Act F!Cio ond Wildlife Coord~notion Act Fdo ond Wildlife Coordio;otioo Act

Upper C~lorodo ond too J'"" River Booino Endooqored F"~ Re<~"er~ Proq'""''

Upp.;,r Colorodo Ri'lor Bodo Fi'~ ond V/ildlifo Mitiq>tion Proqrom


ConM"i<"t So"th Control Roqionol Council of Govornm.;,nt< Co""'" ol S"ffoll< Ddow;," O.;,portm.;,nt of ~Jot""' R"'"'""" ;,nd En'liron"'"'"' Control Notion;,! Fi:h ;,nd Wildlif.;, Foond>tion

New Joroov Deportmeot of Envir~omcotol Prote<tion GREEN TRUST .".LLIANCE

DIRECT

Alberto Co"orvotioo A"~ciotion Nottonol Ftoh ,.,.; Wildlife Fo"ndotion DIRECT DIRECT DIRECT DIRECT DIRECT

DIRECT

Notionol Fi~h ond 'w'ildlifo Fo"ndotion Notion;,! Fi:h ;,nd 'Wildlif.;, Foond>tion Dodqn \v'ork,~op, Inc DIRECT DIRECT DIRECT DIRECT

ldot.o Offi« c,f Spwco C""'"'"'''~" DIRECT DIRECT DIRECT

DIRECT

AGREEMENT ID#

01162015 HIJR SANDY 04202016 H"rricon.;, Sond1• 05122015 HUR &I'.NDY 2S00.14.042551

"42374 FG15-U10 U7132017GT ANFWF Bene Rcuoc

111T F~rootcr BLM l14AC00010

0:30-00-40-102-4000 030115.045503 l12AC20615 l12AC20620 l12AP20004 L14AC00115 L16AC00162

LDAC0016e

0204.14.042453 0204.14.043241 NVF0484 R10AP20652 R14AP00113 R14AP00120 2011-0307-404

BOR004_16 R05AC32550 R14AP00031 RSEAP30001

R15AP00040

15FCIJT·2030


37


323,H1 235,000 154,465

1291,256

16150

16,lSO

FY17 FEDERAL

EXPENDITURES

18,402 24,441 10,081

466,111 336,363 220,5U

14 310

1,211,358

24,408

10 000

2,863 13,644 53,136 32,110 15,514

1e e5e

3291,012

%652

36,652

10,851 135,534 16M4

271,356 2,583,003

124,322

3,14.1,1891

1,604 17,282 13,331

110 526

14.8,743

ES 600

15,600

16,5914.

CFOA

IS 60;3 15 608 15.608 IHO;> IS 608 IS 60? 15.603 IHO;S 15 608 IS 603 tS.60S IS 600 IS 60t. 15 603 15 608 15608

15.608 T ot~l

15614 IS 61~ IS t.\4

1S.614 Tohl

IS 615 \HIS 15.615 15.615 IS 6\S 15.615 15.615 IS 615 15 615 15.615 15.615 IS 615 15 615

1S.615Tohl

IS 62~ 15 62~ 15 62~ 15.623 156~3

15623 15.&23 15.623 IS 623 15.623 IS 623 IS 623 15 ~23

15.623 Tohl


Fi'O ond 'w'ildlilo Mon>o:~'rr''"' ,",,:i;t,.ncc FioO ond 'Wildlife Mon><1om'M A'"''''"" Fi'h ond 'Wildlife Monoqomcnt A''''''"'" Fi'h ond 'w'ildlilo Moooqorr,onl A "'-''""''' Fi'O >nd \o/ildlilo MonoQ'm'nt A''''""''' Fioh ond 'w't1dhle MonoQomont A;:iotone< Fi;h ond 'w'ildlifo MonoQomont A''"'''"« F"h ond 'w'ildlifo Moooqomoot A''''''""' Fi;h ond 'v/ildlifo Monoq,moot A;,o:lOn<e Ft:h ond 'llildlilo Monoqomont A;:i:ton« F1:h ond 'w'ildlifo M>ro>qcmcnt A"'"''"" Fi:h >nd lt.11idlif< M>n;q""""' Ao"'''"''" Fi'h >nd 'Wildlik M>ooqomoM A'"'""''Fi:h ond 'w'tldlifo Mono<>omoM A"''""" Fo;h ond 'w'tldltfo Mon>·:jcmont A'"'''"'' Fi;h ond lt.1tldllt' Mon,qcmcnt Ac"''"'e<

Cc''"'l 'w'otlond; Plonoir,q. Prc.tcction ond F:"tc.rottc.n Act Coo;tol lt.1otbnd; Pbnninq. Prc.t<<tiM ond Rc:torotion Act Coo,;tol W"otl>nd: Pbnninq. Prc.to<tio;.n ond Ro;torotl.:.n Act

Cooperoti•o Endonqorod Sp'""' C'"""'""o" Fund Cooporoti•o Endonqorod Sp.,ci"' C.:.ne<f'l>tion Fund Coop<rotin Endonqorod Spocie: Concorv>tioo Furod Cooporoti\"' Endonqc"d Sp""" Cor.oorvotion Fund Coopcrotiv<: Endooqorod Sptcio: C.:.nJ<rvolton Fund Cooporotivo Endonqorod Sptci"' Con'"'"~ion Fund Co.:.pcrotivo Endonqorod Spcctoo C"""""'ion Fund Co.:.poroti''" Endonqorod ~p<ei<.' Conocrvotton Fund Coopor>tivo EndonqQiod Specio; C.:.n;cr•nrton Fu11d Coopontivc Endonqorod Spocio: Conoorvo~ton Fund C.:..:.pcrotivo Endonqorcd Specie' C""'""'tion Fund Co.:.p<rotivo EndonQortd Spccito C""'""'''"" Fund c.,.,porotive EodonQoted ~pc<io: C.:.noorv<t<on Fur,d

Nor\1, Am~ricon W'c~ho<lc C.;.ne<<I'Otoon Fun~ Nortt, Amoricon ldotlondo Cono<r"otion Fund N<-rt~ Amoricon Ylttlondo C.:.n"r•:ot1on Fund Nort~ Amorkon \o.1tthndc C.;.n;<r""'"'" Fund North Amcrinn 'w'"thndc C.;.n<or"oti.;.n Fund North Aw.oricon 'w'dlor.do Con'""'''"'" Fund North Amcricon 'w'dbr.d: Cor''""'''"'" Fon<l Nortft Am·>rkon 'w'<tl>!,d: C.;.n;""'''"'" Fur,d North Am<:ricon 'w'otlondo Co;.noor•otio;.r, Fund North Arr,oricor, 'w'ctlond: Con:or•o•ion Fund North Am triton 'w'otlond: Coo:or•otto;.n F•"'d I.Jorth Amoricon io/ctlond: Co;.n«r•otior, Fund North Amoricon 'w'otlondo Co;.n<QI•otion Fund


I.J>tioool Fi;O ond il'ildlifo f.:.Yndott.:.n Notionol Fi,;h ond 'v/ildlifo Found>tion DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIF:ECT DIF:ECT DIF:ECT $outhoo:t Aquotic Rcoourcc Portne"h'P Chicoqo hr~ Dictrict

Oroq.:.o 'w'>to"hod Enhooe<mcr.t Bo>fd Oroq.:.o 'v/ot"'""d Enhone<moot Boord 'w'ochinqton Stoto Deportmont of Ecol.:.q~

Miooiocippi Doportmont .:.1 '!lildlifo Fi:horto: & P>rh: Mio:iocippi Deportment of "Wildlifo Fi'h"i" & Pot~" Arkon:o: Gomo ond Fdo Com!foio:.on VA Ooportmont .:.I Gomo ond lnlood Fi:horio:

Tor'"""''""' \~ildlifo Re,;ouroec- Aqon<~ Tc"" Pork: ond 'w'tldltlc Doportmcnt To"" hrk; ond W'oldltl< Doportmoot Tonne'""' W'ildlif' R"'""''" ,",qonc~ Ark'"'"' Go me ond Fi:h Commi:,;ion Oroqon Pork: & Rccrcotio>o Deportment Oroqon Pork; & Rtcrootion D<.portmcnl Colif.,rnio Doportment .:.f Fi;h ond Woldhfo

Fucod: of Buford hrk ~ Mt Pi:qoh Tu9 HiiiT om.:.rrow bndTru" DIRECT DIF:ECT DIF:ECT DIRECT DIRECT DIRECT Oucko Unlimited. Inc Duck; Urollmtlod.lroc Duck' Unlimtl,d. Inc DIRECT DIRECT


38

AGREEMENT l[)g

0304.15.051J5S 200i.1S.OSO~S4

Ft3AC00651 F1SAP002~~

FBAPOOi23 F15ACOOB66 F15AC01104 F15AC01163 F15AP00334 F1f..AC0023S f16AC01152 F1f.. ... PQ0181 F16PXOHT5 FHAC00045 NFHP _ 15·03 A1031f..f..

211-114·101"25 211-115·101"53 F14AP00125/C1400253

0101201€. U:S:FWSIMOio/FP 2016 FROG 01012017 USFW'~IMDW'FP 2011 FF:OG 01122017 BED LOAD STLIO\' 0201201iF:LA 030115 C>h>bo R""" 30571·GF:12%04f.. "4431"5~ "45811"3 "4::>336 E-15·13 F\'15-E30T~I15

F\'1f..·E30T'w'15 P1232024

01"1317FBP OS212015THTLT LAK[ ONT ARlO F1MP00552 F14AP00164 F14AP00234 F16AP00164 F16AP00210 F1f..AP00354 SD·551·1 US·KS·23·5 US·NJ·r::r·2 US·W'I-405·3 FHAP00~1"0

PASSED TO SUBREC1PIENT

;oooo 50,000

1!12,!11-t

54.244

134.000

238,2 ••

FY17 FEDERAL

EXPENDITURES

7.402 €.:9.552 22.32~

3.483 13.378

3>.021 65.1"61 3,471

66.3~5

6.€.16 1,400

43.~65

5,000 24500 3,%3

385,262

2"1,417 11.134

111,!182

2~.B1

33,913 1,865

224.0S1 r::rs.::roo

53,543 881,250 13.640

21"2.~86 n.s3i

24.034 6.3n

2,.02,058

4i,OOO no

21.105 1,531

1€.2.11"1" 20.000

331.036 135,225 ~2,336

3.810 8,613

130.000

1,058,•o•

CFDA 15.6::<0 15.6:>0 15.630 15.6:30 15.6:>0 15.6:)0 15.630 15.6:>0

15.630 T ot"'l

15.6:>1 15.6:>1 15.631 15.6:31 15.6:>1 15.631 15.E.31 15.6:>1 15.6:)1 15.631 15.631 15.6:>1 15.631 15.631 15.6:>1 15.6:31 15.631 15.6:31 15.6:>1 15.631 15.6:>1 15.6:31 15.631 15.6::<1 15.6:>1 15.631 15.631 15.6:>1 15.631 15.10.31 15.6:>1 15.6:>1 15.631 15.631 15.6:>1 15.631 15.631 15.6:>1 15.6:>1 15.631 15.631 15.6:>1 15.631 15.631 15.6:>1 15.6:31 15.631


Cooo~ol Pro<!r>m Co>o~ol Proqr>m Coootol Proqrom Cooo~ol Pro<1ro"' Coootol ProqrorT'I Coo<~>l Proqrom Cooo>ol Proqrorr. Coo:tol PrO<II>rT'I

Por!o<:r< lo>r Fb~ ood 'v/ildlit<: Por\Mr< lo>r Fio~ ond 'Wildlifo Portoero fm fiol• ond 'Wildlifo Portotro f.,r Fi;~ ood 'Wildlifo PortMr< f.,r fio~ ood 'liildlift Portner< fm fio~ ond 'Wildlifo Porto<r" fo>r Fioh ond 'Wildlifo Portn<:ro lo>r Fio~ ood ~o/ildlifo PortMr< lo>r Fio~ ond 'w'ildlifo Portn'"" for fioh ond 'Wildlifo Porto<:ro t.,r Fi;~ ood 'Wildlifo Por!Mto lo>r Fio~ ood 'Wildlifo Portnoro fm fioh ond 'Wildlife Portntr,; f.:or Fioh on<! 'Wildlife Por\ooro lo>r Fio~ on<! 'Wildlifo Portnor< f.,, fio~ ond 'Wildlifo Portnoro fm Fioh ond 'Wildlife hrtntro f.,r Fioh ood 'v/ildlit<: PortMr< f.,r Fio~ ond 'Wildlifo

Portr.tro f.:or Fioh ond 'Wildlifo Portotro lo>r Fd ond 'v/ildlit<: Por\Mto IN fio~ ond 'Wildlifo:: Portnoro fm Fioh on<! 'Wildlif<: Portn<ro lo>r Fb~ ood 'Wildlifo Portotro lo>r Fio~ ond 'Wildlifo Portner,; f.,r fioh ond 'Wildlife Portntr< f.;.r Fi;h ond 'Wildlife Portn<r< lo>r Fio~ ood 'Wildlifo Portnoro for fioh ond 'Wildlifo Portnoro f.:or Fioh ood 'Wildlife Portnoro lo>r Fb~ on<! 'v/ildlifo Portotro for Fio~ ond 'Wildlifo Portnoro fm fiol• ond 'Wildlifo hrtnor,; f.;.r Fi;h ood 'Wildlift Portn<r< lo>r Fioh ond 'Wildlifo Portner; fm fioh ond 'Wildlife Portr .. :oro f.,r Fdo ond 'Wildlife Porto oro f.,r Fd ond 'v/ildlifo PortMr< for fio~ ond 'w'ildlifo Portner; for fioh ond 'Wildlife Portn<r< lo>r Fb~ ond 'Wildlit<: Portotro for Fio~ ond 'Wildlifo Portner; for fioh ond 'Wildlifo Portner; f.:or Fi;h ond 'Wildlif<: Portner; lo>r Fd on<! 'Wildlifo Por\n<:r< for fioh ond 'Wildlifo Portnor,; for Fioh on<! 'v/ildlifo


Gro:io<1 Loodo C.;.o:or•toti.;.o loitioti•to DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT

Clioch·P.,wdl R<:oo>urc<: Cc·noorvotio>n ond D<:vdo>Prfl<nt C.;.uncil G·,ldon Hillo Rooo>uroo Con,;orvoti.:on & Do.olo>prflont Arf;onooo 'Wildlife fedorot1on Coootol Bond Bo~; ond Eotuo""" p,.,.,.,,., Coootol Bond Bouo ond Eotuori<:o p,.,.,.,,., Te<oo Pork; ond 'Wildlife Ooportmont Konooo Groo1nq lond" C.:oolition DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT

DIRECT DIRECT DIRECT DIRECT


39

AGREEMENT ID#

140$ FBAC:004<!<! f13AC0081S F14AC01040:. F1$AC00747 ftSACOO::t94 F10:.AC004i5 F1MP00152

02152015 F'WS RC~D 0505<!017 BKG ERC 11142016 PF'W RM'w'P

"1422 "1728 '"460461 0:.480:.0·13-ANOt F11ACOOJ73 F11AC01122 F11AC01253 F11/',C01303 F11AP00618 f12AC00864 F12ACOO;:i$i F1<!AC01031 ft<!AC014$::t F12AC01558 F12AP0110$ Ft3AC00306

F13AC00380 F13AC00413 f13AC004% F13AC00431 F13ACOOn7 Ft3AC010~0

f13AP00461 F14AC00285 F14 ... C003$3 ft4AC007~3

F14AC0108~

F14AC0115i F14AC:Ot164 f14AP00308 F15AC00521 F1$AC0065$ f1SAC00722 F15AC00334 F1$AC01103 f1$AC011::.6 F15AC01230 F10:.AC000:.18 F1MC00848 f16AC00876 FTO:.ACOO::t03 F16AC00321 f16AC00367 F10:.ACOO::t70


10,000

FY17 FEDERAL

EXPENDITURES

1$,3~6

10,33<! 28,715

50,762 10,111

"' '"' 1160

121,101

4,638 15,450 1,414 21.111 6,8H

20,438 2,580 4.7~~

31,340 14,880 2::t,53::t 40,743

7,4<!:'.1 13,224 31.406 45,%5 20,023

11.325 8,~00

8,437 10,82:'.1 50,000 s.o~::t

1,113 3,210 14,512

25,807 1.536

649,361 7,781

10,835 13,25<! 17,230 0:.,840:. 23,1$1 82,4tJ 2,120:.

"' 1$,246 1,150

2::t,i43 25,811

48,2:'.11 42,71;:1 15,BO

$0,000 ;:120,000

CFDA

15.6:31 15.6=31 15.631 15.631 15.631 15.631 15.631 15.631 15.631 15.631

1!Ui31Tohl

15.6=3~

1HS~

lHS~

15 63~ 15 534 15 534 15 634 15 634 15 634 15 634 15 634 15.634 15 634 15.634 15.634 15.6S4 15.6=34 15.6:34 15.6:34 15.6:34 15.6:34 15.6:34 15.6:34 15.6:34 15.6:34 15.6:34 15.6:34

15.634- Toni

15.631 15.631 1H31

1S.63l Tot;ol

15.654

15.65-t Tot;ol


Portner~ for Fioh >Od 'Wildlil< Port"'"' for Fioh >nd \o/ildlif< hrtncr,; f,, Fioh ond W'ildlif< P:or'"'" for Fooh on.j W'ildlif< Porlncro for Froh >nd 'w'rldlif< Portner for Fdt on rlnoro for froh ond 'lloldlrf< P'"""' for h;h ond 'w'ildlrf< Portnuo for Fi,;h ond 'w'oldlrf< Portner; tor Fi'h ond 'w'oldlrfc

S~o~o 'Wildlilo GroM~ S~o~o 'Wildhlo G"M: S\o\o \v'ildhlo G"o~: Stoto \v'ildhlo G""~' Stoto W'>ldlilo G""~' :!toto \v"•ldlilo Groot,; ~toto \v"oldl11o Groot,; ~toto \v"ildl11o Groote ~tote \v"ildlilc G»otc ~tote \v"ildlilc Goootc ~tote \v"ildl11o Goo•tc ~tote "w'ildl1le G''"'' ~tote \v'ildlltOGIOioLO Stole "w'ildl1toG•oot,; Stole "w'ildliloG•oot: Stoto "w'ildl•loGooot: Stoto "w'ildlif,oGooot: Sto~o"w'ildlii·>G»ot:

Stoto"w'ildliloG»M; Stoto"w'ildliloG»ot; Sto~o "w'ildlilo G»M; Sto~o V.'ildlilt G»M; 2to~c "w'ildlilc G»M; Sto~c "w'ildlilc G1ooto Sto~o "w'ildlilc GloM; 2t>~c \-/ildlilc G1ont: S\>~c \-lildlilc G1oM:

Miq~>\01~ Bird Jv11.t l'ool•""'' Miq~>tor~ Bird Jvi1o\ Vo11l"'"" Miq~>lor~ Bird Joiot Vo"'"'"''


DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT Nobrooko Gom< .nd Pork Corr,mi;own DIRECT DIRECT DIRECT

.'11koo:o: Gomc >od Fi:~ C ommi:;;_,,, A''"""' Gomc >od Fi:h Commi;;iQO A''""'" Gomc >od Fi:h Commi:;iQO Goorqio D·,portmoot of Not•,ol Ro:o•r<« Gcorqio Ooportmeot ot No•••ol R''""""'' 0~10 Ocportmc~ot c•l N;ot•rol R<eo""'' Vcr"'"""' Oep01tmeol of F;,o '"d \-/•ldlilc DEPARTMENT Of GAME fi~H AI~D PARKS M"h1qoo Dopo1tmo•t of Not"r>l Rocollle<' Flwdo Fd ood \v"ildlilo Coo,;cr"otioo Commi;;i-:oo fl.,.,d, F10h ood \v"ildlilo Co"""'"'tioo Commi;;ioo Fl·o"d' F10k ood \v"ildlilo Co"""'""tioo Commi;;ioo Rho do J,lood Dept .,f E,.,;,.,,,r~o<r.tol Mo~ooq''"'''"' Rho do l:lood Dept .,f Eo"ir_,r,mcotol Moooqemeot Teoo-::;;oo "w'ildl•tc R-::'0""" Aqcoc~ T '"'"''" "w'ildl•lc R-::;o••ce~ Aqcocv T-::oo";oo \-/ildlilc R-::;o••ce,; Aq<.ocv .".rb""' G'"'' '"d Fi;h c.,,.,,;,ioo Okl>homo Dcp>r~m-::nt ol \v"ildlilc Coo:«"''""" K'MU<~~ 0-::por~m-::M ~~ Fi,;h >od \-/ildl•fo R<.:~"'c" .~tb"'" Gomo ood Fi;h CQmmi:,;ioo Arb""' Gomo ood Fi:h CQmmi:,;ioo Arb"'" Gomo ood Fi:h CQmmi;:ioo Arb"'"' Gomo ood Fi;h CQmmi::ioo hbo:o: Gomo ood Fi:h CQmnoi::ioo Ar~'"'oc Gomo ood Fi:ch GmmiNioo Ncbn:ko Go me o11d Por~; Commi,ioo

DIRECT O•J<k~ IJol•m"·'d,lo< D•<koiJohm"td,lo<

DIRECT


40

AGREEMENT loti

f16AC00997 f16AC00~~3

F16AC0104J F16AC01083 F16AC01134 FIJACOOOU NE-64350-16-65 NE-64350-11-16 F12AC003SS MT CV201l-001

0112201? SV/GT66 PINE OAK 01122017 2"w'GT63 Vi ALTON 0!122017 S\-/GT72 NF AF 2LN 012:32017 GADNRS.".NOHILLSLOI~GLEA 04012015 MOODY FOREST 11 042016 USF\v"~ ODNR KARNER BLUE 06120FY163SO 03272016 SO GF&P USF"w'S S"w'G 10012013 GRA~~LANDS

'15036 '15112 '16005 '":3203H7 '":3245325 '":33620 "43343 11;2564 AR·T ·F15AF012::0::0 F14AF01226fT ·3H POI.J2 660 1700000962 1 2'w"GT34-07 2W"GT58 T-3~·01

T41·04 T·ll T-S:3 T·3'3·HM·1

F15AP00502 UHM-5-1YR2 U~-IM-5-1 YR3

FBAC00122


10.000

6.118

11,303

4 236

FY17 FEDERAL

EXPENDITURES

7.33~ 2~.110 ~,660

1,1::>1 3,225

24,500 ~.233

2,000 1,433 1>02

2.523.388

13.446 :3.100 11,1\::1

s2.n6 35,0~1

68,031

'" 4,234

'" 26,3~6

~4.312

33,6~0

33,5~3

10.860 8.1~4

1:3.187 14,412

20.743 3.~13

n.::on 1i'.6i0

1.551 U06 2."364 4.4l0 2.630 5174

518,951

16,364 15,000 2 37

2.114-

CFDA

15.657

15.651

15.6 51

15.651

15.6 51

15.651

1S.6STTohl

15.6~

15.6~

15.658 Toc~l

15.660

15.660Toh l

15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662 15.662

15 .662 T o t a l

15.663 15.663 15.663 15.663 15.663 15.663 15.663 15.663 15.663 15.663 15.663 15.663 15.663 15.~ 15.~ 15.~ 15.663

t5 .6 6 S Toh l

R&D PROJECT TITLBPROJECT NAME

Et~dOfiQtttd Specie::::: Con~c:rvotiofl

Rt<OYt.ry lmplt lftt ntot ion f~nd::::

!t~doflqtrtd $pc:clc:::: Con::trYt~tion RttOYt ty lmplc~r~cnhtion l'und~

Efld:)flq t rt d Specie:: Con::crYotion RccoYcry lmplc:mcntotion fut~d::

!t~donqe:rcd Specie::: Con::::crv::.tlon Recovery lmplcrncfttotton fut~d::

!t~donqtrcd Specie:::: Cofl::crntton Rc:coYttt lmpknr~c:ntot~ P' ""d;: E•do•oc:rc:d Spc:ciu Co•.::cr•~~ RtcO\'ttt llnpkr,tutMto. f 11M::

Notw..t Rt-::::owcc: CAM;)Qt k::::t::~. Rc_:.tot-.doa ~ '-Pk~Kat~ N~-~ Rc~cc ~Aa~ k:k:::::~.t_

Rt::tor~to. Mod~~-

Gfnt hku Re:::tor:lt5oa Ctn t hfcc::: Rc:::tor:atfo. Gn::at hfcc::: Re:::tor:atioft Grnt hkc::: Rc:::tontiOfll Grn t h kc::: Rutor :lti~

Grn t hkc::: Rc:::tor:atiofll Grn t h kc ::: Rc:::tor:atiort Greu hkc::: Rc:::tor:atioft Grn t hku Rc:::tontio• Grnt hkc ::: Rc:::tor:atiol. Crnt hku Rc:::tor:atior. Grnt hku Rc:::tor:ltior. Grnt hkc::: Rc:::tor:atio• Grnt l:akc ::: Rc:::tot~to~~~ Grnt hku Rc:::tor3\to. Grnt L3ke::: Rc:::tot ~iort

N-3tionl fi:::h :arwf 'w';!dfifc f 0\ltwhtio• N:atiofll~ fl:::h :and 'w"iJdtifc fO\Ind~tiofll Notion~ f i:::h :aftd 'w'ikftifc f cMuHh tior. N:atior.~ f l:::h :and 'w'itdlift f ~::atton N:)\io•::al f i:::h ::aflld 'w'iJdlifc fO\Ind ::atio. N3\ioft::at fi:::h ~d 'w'tkUifc fO\Iftd::atto,. N:ltioa~ fi:::h :and 'w'itd~t fo"nd ::atiofll N:ltlor~::al f i:::h ::a!'KS 'w'ild~t f ~r~d::atto. N::atioft::al f l:::h ::ai'KS 'w'ildtile f0411tt<h tiofll N-3tiofll~ f i:::h ::ai'KS 'w"ildtift f ~Mbtio111 N-3\iofll:::lll fi:::h ::ai'KS 'w"~t fO\IMb ttofll N.)ttonl f l:::h ::arw:f 'w"ildCile f 0411twbdofll N-3tfo..)i f~h oft.d 'w'ildtile f 0411ftd-3do• N::ado•~ f h lil oi'Hf 'w'ildlile f O\lftd~tio111 ~iolll~ fi:::h orw:f 'w'ildlifc f CMitKbttof!l ~iofl~ fi::: tr. oacf 'w"ifdtilt f CMifKt~to. N-3tiot.~ fi::: tr. 3M 'w'idlile f o.KI.ltfolll


DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

OIRt:CT

OIRt:CT

Grcot LHc::; Eaftro.w.ut~ Cc:llltcr, IIIK Nxtonl f i:::h :lftd 'w'ilcftife f~Mbtiotl

N:ltioft:al f i:::-h :lfKt 'w'ikllife f <"!Mbtlofll N:ltton~ fi:::lo! :lftd 'w'ildlife f ~ftd:atlofll N::at lon:al f i:::h :lfKt 'w'ildlife f O\IMbtiofll N:ation:ll f i:::h :lad 'w'ildlih f o\lndotiofll N:adonl f i:::h :lnd 'w'ildfife f o\lnd~dofll N~tionl fi:::h :aad 'w'ildlife f o\lnd:atiofll N:attonl f i:::h :aMI 'w'ildfife f o\ltt<btiofll N:atton3J fi:::h :and \r/ildtife f O\llt<h tiofll

Huroa Pine::: DIRECT DIRECT DIRECT Mi<Mq;Mo Otp~U..tht of fAvifonJMM~ Qnlitw

N:atiott::al f i::;h ::a11d 'Wildlife f O\Ind::at ioft N::ation::al f i:::h ::and 'Wildlife f ound::atiofl N::at~n::al f i:::h :::r. r~d 'w'ildlif t f 0\lft.d:::atio• N::at~"::al fi:::h ::and 'Wildlife f ound::atio• Cumbtrl:::r.ft.d River CompKt,lfll<. N::atton::al f i:::h :::r. r~d \t/ildlif t f our.d:::r. tioa N::atioh::al fi:::h ::and \t/ildlife f ouftd::a tiotl N::ation::al Fi:::h ::and 'w'ildlife f ouft.d::atio• N::ation::al f i:::h ::and 'w'ildlife f <"!flld::atiotl DIRECT N::atiort:al f i:.h ::a lid 'w'ifdllift f' 0\~Jtd:::atto. N~:al f i::;h :a&d 'w'ildlift f OWKht to. N:::atioe-31 f i:::h ::altd 'Wildlife f 0\~Jtd:::atto. N~~ fi::: .. :::r.ltd V lldlife f oochtto. N~:al f~ .. :::r.tKt 'w'iklife f oultd::atto. OIRt:CT N::atioa:al f~ .. :::r..d Vlldfile f oeltd::atto.


41

AGREEMEMT IDf

f12AP00735

f i2AP01045

f 13AC00650

f14AC01112

f16AC00626

F16AP0011S

FI6AC00148

F12AC00448

02272015 GL£C AJS 0501.13.038847 0501.13.033115 0501.13.033125 050t 14.043336 0501.14.0U 331 0501.15.048326 050l ~.052366

0501.~.052870 050t~.053011 03032015 FLLO'-"'A

'l>u f15AP00233 F16AP00331 FI61\P00846 2016·0111

0101.13.0 40274 0 101.16.051115 0 103.16.054123 0104.15.0 46650 04012016 Nf',/f /CRC BARRIER REMV 0403.14.0 44428 0801.14.045801 0301.15.0 45503 1201.14.046308 1201.14.0 46426 1201.16.054812 1201. ~.054438

1401.15.043'312 UOt ~.053646

1303.14.042383 1503.14.04.3348 ~-14.044126

PASSED TO SUBREOPIENT

811.876

15,428 120,283

10,354

1.011.3 41

4,156

402

FY17FEDERAL

EXPEHtMTURES

1.072

6 4.286

34 ,450

6.3~

m .no

305.611

1~1

313.142

110

110

26.585 1.04 2,54 2

160,150 75,603

112,874 38.132 t4,m

23.085 35,156 ~.646 23_371 13,330 16.214

234,500 683.165

42755

2 ,63l,S06

2,300 70,000 12,165

34,433 10,832

5.315 37,883 6,888 4,673

65.8$8 8.120

11.202 5,040 2.040 3.107 1!,311

30 430

S28.883

CFDA

15.60:.4

15.664 Toni

15.663 1HO:.;S 1s.oo;e 15 668

U.668Tohl

15.66:21 15 66:01

15.663Tohl

15.670 15.670 15 670

U.610Tol,.l

1S 674

1S.6i4 Tot"'l

15.677 1HT7 1HT7 15.677 1S 6T7 1S 6T7 1HTJ 15.6TJ

15.6l7Tot'>l

15.820

1S.820 Tohl

1S 675 15 875 15.315 15.815

15.815 Tot'>l

15,321

1S.S21 Tohl

1S 344 1S 344 15.344

15.S44Tonl


C~>O~ollmP><~ ,.,,,;,~oo« Pr.;.<ar>rTJ c.,,~:ollmp:o<t A;;i;too<o Pr.;.<ar>rTJ Coo,;tollmp:oct Ac:i,ton<o Proqrom

Coo;tollmpo<t A''''''"co Proqrom

Cooporoti•o brod,c:opo Con<or•oti.;." Coop.,rotin lohd:copo Conoor•otion

Adoptivo Sdonco Adoptive Sci""'" AoJoptiw! Scioroc(!

Notior,ol Fire Plor.·W'ildbnd Urbon IM<rhc< CorTomoni~~ Firt Aoob~on«

H"rrocono Sor,d~ Di'"'~"' RoiFd ActF•itFoo·F\1S Horrkoo< Sond~ Dboo~or Rtlid ~.c~i•i~ko·F\1S Horric>M hnd~ Dico'~"' Rtlid Ac~i•1i~i<:~·FW'S H"rricono 2ond~ Dioo'~"' Rolid Ac~i•itio,·FW'S H•rricono Sond~ D;,,,h:r Relid Acti•ittoo·FW'S H"rroconc Sond~ Di,ootcr Roltd Actt•tttco-FW'S Horricon< Sond~ Dboo~or Rtlid Ac~ivitioo·FW'S Horricon< Sond~ Dico,~or F:tlid Ac~iviti<::~·FW'S


~.b;b Di•;id.;.n '>I C.;.n,m"nitv ond F:oQio>nol Mhi" Ab;b Divi,i.;.n '>I ComrMnity ond F:oqi.;.ool Athirc T .,,, Gonorollond Offi<o

MS Doportmont of Mor'"" Rooo"''"'

T '"'Pori« '"d W'ildlil<: Doportmoht DIRECT

Mi;d;dppi S~o~o Uoi•or~i~~ DIF:ECT W'oc.torn Aoooctotioo of Ftoh ond W'ildlilo Aqoncioo

DIF:ECT

Univor,itv .;of M'"""d'"'dto, Alf,hcrot DIF:ECT DIF:ECT DIF:ECT DIRECT DIRECT DIRECT DIF:ECT

Economic, Sociol, ond Politico! Ocnlopmont of tho Torr tor co DIRECT EcM.;omic, S.;.ciol, ond Politico! Dcnl.;.pmont .;of the T.:rr tN "' DIRECT Econ.;.mic, S.;.dol, ond Poli~icol D'•d.;.pm<M .;of th' Tcrr ~or eo DIREC1" Econ.;.mic, S.;.dol, ond Poli~icol D'vcl.;.pm<M .;of ~h<: Torr ~or« DIF:ECT

Not"rol Rcoo•rco Stcwordohip Not•rol R"'"'"rco Stoword,hip Not"rol Roo.;.Yrc< Stowordohip

DIF:ECT DIRECT DIRECT


42

AGREEMENT ID#

1304.15.043353

10-CIAP-027 10-CIAP-056 D-143-000·1231 M10AF20162

"4%634 F12 ... C01516

131000.331341.02 F14AC010~0

F15AC002~6

F14~.C00664

15·003433 A 00 F14AC00165 F14AC00:305 F14AP00312 F15ACOOOOS F1SAC00026 F15AC00021 F10AC00302

G13AC00331

DI4AP00032 D15AP00132 D16AP00102 D16AP00103

10312015 W'~SW'RC K"ohi

PO~AC00~02

P16AC01300 PHAC0052:3


13,752

18.152

FY17 FEDERAL

EXPENDITURES

11355

11.355

f1541

'" 41,830 2 034

... 6.126

5,816 123 iOO

12!J_'tT6

45,421 16,128

23 856

8'> .... 12

~2 418

22 .... 18

62,487 11:3,323

3:30,420 1,022

503,6~1

205,216 54,525

12;5"1563

2.62 .... 601

44 504

44.604

54,i33 4,118

S8.461

15 000

n.ooo 2,360 4,431

13 280

20.131

CFDA

15.S45 15.345

15.945

15.945

1S.S4S

15 345

15.UM 15.U8.t- Toni 15.ue5 15.U85 T ot»l IS U$6 U.U86Tonl 15 U87 1S.U87 T ol"'1 IS U88 15.U88Tohl

U.S. DEPARTMENT OF INTERIOR TOTAL

U.S. DEPARTMENT OF STATE 1::1.017 IS.017

1!!1.011 Toni

U.S. DEPARTMENT OF STATE TOTAL

U.S. DEPARTMENT OF TRANSPORTATION

20.U83

20.U83Tohl

U.S. DEPARTMENT OF TRANSPORTATION TOTAL

U.S. DEPARTMENT OF THE TREASURY 21.015

21.015 Tohl

U.S. DEPARTMENT OF TREASURY TOTAL

ENVIRONMENTAL PROTECTION AGENCY 0:.0:..110 0:.0:..110

66.110 Tot"'l

0:.0:..12:>

66.123Tohl

66.4::01 66_~:)1

66.~::07

66.~::07

66 . .t-3l Tot>ol

66.456

66 . .t-56 Tot"'l


R<'"'"""' '>It~<: Noti.;.ool Pork S~''""' C.;..;.porotivo Rt,<:>rd• ondTroioio<1 p,.,.,..,.,, F'!o:"'""'' '>I t~o I•Joti.;.ool P>rk S~:NrTJ C.;..;.porotivo R·>:<:>rdr 'ndTroioio<a Pr.;.<lr>rTI: R«"'"""' .,r tho l•hti.;.nol hrk s~''""' c.,.,por.tivo Ro:o>rch ondTroininq Pr"'"''""' R"'"'"""' .,(tho Noti<'n>l hrk S•1:tom Coopon~in Roooo.rch ondTroin'"q Proqrom,; Rooourcoo of ~ho No~ionol Pork ~vo~em Cooper>> in Roooorc~ ondTroin'"q Proqromo Rooourooo oft~< Notior,ol Pork ~votcm

Ocpor~mont of the ln~orior I UNKNO'w'N

Dopor~mor.t of tho ln~orior I UNKNO'w'N

En•ironno<:otol ond :S:dootifi< Portno"hip,; ond Pro-:aromo En•ironrMotol ond :S:ciootilic Portno"hip' >nd Prco-:aromo

H<:olthv Communitko Gront Pro-:arom H<:olthv Communitko Gront Pro-:arom

Pu-:aot Sound Action A-:acnd,:T"'hnicollnv"ti-:aotiono ond lmpiomontotion .~ooi;toncc Pro·<rom

Lconq lobnd Sound Proqrom Lconq lobnd Sound Proqrom looroq lolond Sound J>roqrom lonq lolond Sound Proqrom


DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

DIRECT

No~ionol fioh ond Vlildlilo Foundotion

DIRECT

DIRECT DIRECT

Southooown Roqionol Plonoin-:a & Economic Do•olopmcnt Diotri<t DIRECT

Notionol fi,h ond Vlildlilo Foundoticon Notionol fi,h ond V/ddlifc Foundoticon Not1onol Fioh ond V/ildlifo foundotion Not1onol Fioh or.d V/ildlifo foundotion

UNIYERSrTY OF MAI~JE :S:Y:ITEM


43

AGREEMENT ID#

P14AC01022

P14AC011'3i

P1SACOO:ne

P1SAC01CI::02

P1SAC01342

15-PA-11100521·51::1

97-ose

F1SPX02S25

PO 30710:.0:.

S·LMAQM-14-GR-1065 S·LMAQM-16·GR·12SO

PO 887

532-16-65233

01012010:. Tounton HC OOAOOOeS

G1200S25

1~01.1~.Q45::0S5

1~01.15.00::012

1~0115.043511

1~0116 053646

• 6100320272


2 3910 824

3 312

8,872

2,010

2,010

FY17 FEDERAL

EXPENDITURES

3,5:>2

"' 21,62::0

1$,651

2,545

11334

64.~01>

25 600 25,600

38:2120 83,:920

25013 2~.013

'" '" 13023 18 023

13 662 503

11'.010 81~ 11$

3!116 128

336 728

3260

3 260

3 260

4 213 035

4 278 035

4. 218 035

3,534 6H26

16.310

f35620j

(35.620)

6=3,6:38 25,H3 8,810 1043

38,710

nso i,iSO

CFDA

66.460 66.460 66.460

66.4-60 T<>hl

66.461

66.4-61Tot'lol

66 466 66.466 66.460:. 6t..460:. 6€-.466 66 466

66.4-66 Tot;ol

66.46:9. 66.46:9. 66.46$ 66 463 66 46S 66 463 66.463 66.463 66.46:9. 66.468 66 463 66 463

66 . .t.63T<>hl

66.475

66.4-15 Tot;ol

6M05

66.605 Tohl

66 U30

66.U30Tot .. l

ENVIRONMENTAL PROTECTION AGENCY TOTAL

U.S. DEPARTMENT OF ENERGY 81.U::01

81.U!\11Tonl

81.U32

81.U:J2Tohl

U.S. DEPARTMENT OF ENERGY TOTAL

DEPARTMENT OF HEALTH AND HUMAN SERVICES ::03.331

:9.3.331 T onol

U.S:. DEPARTMENT OF HEALTH AND HUMAN S:ERVICES: TOTAL


Noop.;.iM :S.;.yrco lmplo::m<:Mo~i.;.o Gr>ot< Noop.;.iM :S:.;.yrc.;: lmplomoo~o~i.;.o Gr>ot< Noop<'in~ S"'""" lmplomo::n~o~i<'n Gront,;

Cht,opool<¢ Bo~ Proqro"' ChtOONO~¢ Bo~ Proqro"' co.,opool« Bo~ p,.,.,.,,,.. Ch.,opool<o Bo~ Proqro"' Chtoopooh Bo~ Proqrom Ch.,opool<•' Bo~ Proqrom

Groot Lol<o' F'roqrom Groot bl<oo F'ro>qrom Grcot Loh< F'roqrom Groot Lol<'"' Proqrom Groot Lo""' Proqrom Grootlo""' Proqrom Groot Lo""' F'roqrom Grootbi<"'F'roqrom Groot Lol<o' F'roqrom Groot Loh' F'roqrom Groot Lo""' Proqrom Grootlol<o' Proqrom

Doportm<nt of En<:r<li I UNKNO'w'N

Doportmcn~ ~~ Enorqi I UNKNO'w'~J


'1/v.;.min<l Dop>rtm<:M ol Envir.;.nrMM>I Qu>liW IJ/~.;.minq Doportmcnt ol Enviro>nrMM>I Quolitv Clin<h·Po:>wdl Rooom« Cono<!rvotio:>n on~ Oo,•ok•pmo::nt Co•rn<il

Chc,opoo"' Bo~ Tru'~ No~iooo\ Fbh ond 'w'ildl1fo Fouodo~ion No~ioool Fioh ond 'w'ildlifo Fouodo~ion Notioool Fi'h ond 'w'ildlifo Foundotion Cho,:opo:oh Boi True~ Junioto Coun~~ Con,<rNtion Oictrict

Fo" 11olf W'ottrohod .0.1\ioo<o Uni•oroi~i of W'i«on,in-Groon lodi:oo:o Ooportmont of Noturol Rooourc" DIRECT DIRECT DIRECT DIRECT DIRECT Grond Vollo~ Sto~o Univor<it~ DhioEPA Ohio EPA

DIRECT


44

AGREEMENT ID#

03242014 EPA Rivor F<:'t 2014 03D20D EPA Gro« Eroo< ::< CVP-04N17

11GP·2014· THENATURECD

0413201~ CB PROGRAM 0~00.16.053165

0602.B.0:>::0::04::0 0~03.16.0S3::0Si

'l4S87 TNC_030116

OS222015Low<rfo" 144PRJ9'3F'U-nJC/NVH 1SNRD001 Gl · 00[01448 · 0 Gl-OOEOI438-0 Gl-OOEOI442-0 Gl-OOE0\444-0 Gl-OOE01922 GVSU-212623-01 Noturo1-FDSodm14 Noturo2·FDSodm·14 USEPA 1~-0J-C

010116 Hobito~Tool

16-0H319

AC'w'.".11·11

81> .i-.-040420HPr't~CrookCE

OS0120H ~J'"'"'"" Gr¢ooinq Efto


3,740

3,lo&O

1W,l51

12.610 13::0,894 105,2:>2

45116:9.

FY17 FEDERAL

EXPENDITURES

20,868

96 50::0

!\16,50!\1

"' 8,66:> 180.412

:>,467 9,76:> 4 SE-S

208,011

11.414 88,367

447,491 168,114 111,086 91,341

2D.572 24U97

41,223 3,220 61,078

40 3~4

35,666

3106

3.106

8 383

8 38!\1

2 056 -121

2 435 000

2.-135.000

161260

161260

2 5!\16 260

6 513

6 513

CFDA "" CORPORATION FOR NATIONAL AND COMMUNITY SERVICE ::t4 000:. ::04.006

:94.006Tonl

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE TOTAL

DEPARTMENT OF HOMELAND SECURITY 37 047

:91.041 Tohl

U.S:. DEPARTMENT OF HOMElAND SECURITY TOTAL

U.S:. AGENCY FOR INTERNATIONAL DEVELOPMENT 38 001 ::.8.001 ::08.001 %001 33 001 ::03.001 ::03.001 33 001 ::03 001 ::03.001 :010.001 38 001 :;18.001 ::08.001

S8.001Tohl

::08.1J::03

S8.US3 Toni

::08.U34

:98.U:94 Toni

U.S. AGENCY FOR INTERNATIONAL

DEVELOPMENT TOTAL

TohiAII 01 .. -tr F-td-tr'lol Eu·ndit•ru

T ot;ol Reseo.rd nd Ooo-r-tl<>p•-t•l Cl•"'"''

Tot;ol For-tst Su-ric:-t S:c: .. ools ... d Ro .. d Cl•stu

TOTAL FEDERAL EXPENDITURES

NON-FEDERAL EXPENDITURES

TOTAL GEF NON-FEDERAL EXPENDITURES


,l>,.,.oroC~rN

ArMriCorpo

USAID forcrq" Ao<iotor.co for Proqromo 0""'"""< USAID fo>r<:i~o A"b\oo<<: f.;.r Pro~rom~ O"<:r~<:o~ USAID F.;.ro::i~o Moio~>o«: f.;.r Pro~romo Ovo::r<o::oo USAID Fmoi~o A,;oio~o•<o f.;.r Pro~romo o,.,,,.,,o USAID Fo>ro::i~o Aooioto•<o f.;.r Pro~rorr,o o,o::roooo US.'IID F.;.ro::i~• A<~bto•<o f.;.r Pr.;.~rom~ 0'"'""'~ US.".ID F.;.ro::iq• .".«ioto•«: f.;.r Pr.;.qromo Ovo::r<<:oo LISAID Fmo1qo Aooio~o•<o f.;.r Proqromo Ovoroooo US.".ID f.;.r.,,qo A<~iotoo<<: f.;.r Proqrom~ 0""'""" USAID F.;.ro::iqo Aookt>•<o f.;.r Proqr>m~ Ovo::r<o::o~ USAID Foro::iqo A,;oioto•<<: for Proqr>mo o,.,,,.,,o USAID Foro::1qo Aooioto•co for Proqrom,; Ovo::roo::oo LISAID f.;.ro::iqo Ao~io\oo<<: f.;.r Proqrom~ O'<:ro<:oo US.".ID F.;.ro::iqo Mok~>o«: f.;.r Proqr>mo 0'"'""'"

s.n.,;•.,l>l-t Fi•.,•c:i•• ... d Mn.,,.. .. .,,..t of E .. n .. n c .. ril>l>,..,• M.,riu Econn ... Ptoj .. ct


Sto~< of Ar1oooo S~o~<: of .O.rio.;.oo

Amorico• Rod Crooo ldildlif<: C.;.o~o"otioo So<i<:\' DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT DIRECT

DIRECT


45

AGREEMENT ID#

AC-VSG-15-0::00115-12 AC-VSG-15-0::00115·12n

15BCCS0003

051717-GDCP ~.BCG110223_TNC

AID-497 ·A· 16·00011 AI0·514·A·13·00004 ~.ID-523-A·1H0001

~.10·527 ·A-15·0004 AI0·615·A·15·00012 ... ID·515·A·15·00013 AI0-521-A-15·000004 ... ID·OAA·A-11·0001::1 ... 10-0AA-.".14·00064 SF1845 AID·OOA·A-11·000:303 IRG 010-A-201411

1001514·11S·19087 -OC'

TF010220


104,4?1 2,757,874

158,785 M1,649 543,564

1,737,168 112,:311

811,558 n,9:30

7,180,570

1180 510

13.240.811

211.133

168,201

13 620 l45

236 :925

FY17 FEDERAL

EXPENDITURES

63 822

68 822

13 000

18 000

16 000

16,544 128,958

259,890 242,087

6,385,723 440,0:39

1,120,495 ?30,777

2,834,:342 459,827

3,C•08,916 371,010

f1.1>51l uo

16,010,321

75 691

6,( 655

16 150 613

70,311.608

183.134

20,262

1,541,6,(0

203 680

12 :926 32,(

236 :925

The Nature Conservancy Notes to Schedule of Expenditures of Federal and Non-Federal Awards For the year ended June 30, 2017

1. Basis of presentation

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the federal expenditures of The Nature Conservancy (The Conservancy) under programs of the U.S. federal government for the year ended June 30, 2017. The amounts reported as federal expenditures were obtained from the Conservancy's financial system. Because the Schedule of Expenditures of Federal Awards presents only a selected portion of the operations of the Conservancy, it is not intended to and does not present the consolidated financial position, changes in net assets and cash flows of the Conservancy.

The Schedule includes all grants, contracts, and similar agreements entered into directly between The Conservancy and agencies and departments of the U.S. federal government or passed through directly to the Conservancy through agencies receiving federal funding. The Conservancy has a negotiated indirect cost rate agreement with Department of the Interior as the cognizant agency for indirect costs. As such, The Conservancy is not eligible to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.

2. Summary of significant accounting policies

For the purpose of the Schedule, expenditures for federal award programs are recognized on the accrual basis of accounting. Negative amounts on the Schedule are adjustments to expenditures reported in the prior year in the course of normal business. Full CFDA and pass through numbers are presented when available.

3. Global Environment Facility Grant

The Nature Conservancy received a Global Environment Facility (GEF) grant (funded by the GEF Trust Fund, GEF Grant NumberTF010220) from the World Bank, the acting Implementing Agency for the Sustainable Financing and Management of Eastern Caribbean Marine Ecosystem Project ("Project"), dated September 6, 2011. The objective of the Project is to contribute to enhancing the long-term sustainability of Protected Area networks in the "Participating Countries" by (i) establishing sustainable financing mechanisms; (ii) strengthening of the Marine Protected Area networks; and (iii) deploying a regional monitoring and information system for the Protected Area networks. The project effectiveness date is from November 18, 2011 to December 31, 2016 for a total award of $8,750,000. The Nature Conservancy, The Organization of the Eastern Caribbean States ("OECS"), Participating Countries (Antigua and Barbuda, Grenada, St. Kitts and Nevis, St. Lucia, and St. Vincent and the Grenadines), and Kreditanstalt fur Wiederaufbau ("KIW"), also known as the German Development Bank, have pledged $16,917,870 in co-finance to the Project.

46

The Nature Conservancy Schedule of Indirect Cost Rate Computation For the year ended June 30, 2017

Elements of Cost Salaries & Fringe Contract, professional fees Grants and allocations supplies Telecommunications Postage and mailing service Occupancy Equipment rental and maintenance Printing and Publication Travel Conferences and meetings Interest Depreciation and amortization Equipment Taxes and licenses Utilities, Repairs, Maintenance and construction Insurance Real Estate taxes Closing costs Contributed goods and services non-cash expense All other expenses BooK value of conservation land & easements sold or donated to government and others

Total Costs for Indirect Cost Rate Calculation

Exclusions Unallowables Charges reclassed between accounts

Total Expenses per Audited Financial Statements

Direct Costs before Exclusions Indirect Costs before Exclusions

The Nature Conservancy's Total Expenses per Audited Financial Statements

Direct Costs before Exclusions Less: Exclusions to Direct Costs

Total Direct After Exclusions

Indirect Costs before Exclusions Less: Exclusions to Indirect Costs Less: Unallowables to Indirect Costs Indirect Cost Pool After Exclusions and Unanowables Indirect Cost Rate

Costs for Indirect Cost Rate

Calculation $ 378,433,222

122,068,263 49,545,946 15,759,669 3,038,629

11,641,608 13,1 50,031

2,344,472 13,.266,050 23,489,097 13,1 12,165

(0) 14 ,701 ,566

1,325,924 2,305,508 7,356,500 5,784,341 5,260,928 2,1 25,027 8,932,469 6,909,453

700,550,868

120,1 48,493 16,799,817

(612,837} $ 836,886,341

$ 681 ,819,608 155,066,733

$ 836,886,341

$ 681 ,819,608 (1 20,1 48,493)

$ 561 ,671,115

$ 155,066,733.00

(1 6,799,817) $ 138,.266,916

24.62%

Excluded from the computation of the allowable indirect cost are unallowable costs totaling $16,799,817 as of June 30, 2017. Exclusions from the computation of the total direct cost base are primarily composed of external transfers of land and the value of land sold or donated to government agencies and other conservation organizations totaling $120, 148,493; because their inclusion distorts the assessment of indirect costs.

47

The Nature Conservancy Schedule of Fringe Benefit Rate Calculation For the year ended June 30, 2017

Fringe benefit account

ACCRUED VACATION $ SICK LEAVE EXPENSE HOLIDAY & ADMINISTRATIVE LEAVE EXPENSE MILITARY LEAVE MEDICAL INSURANCE CLAIMS, FEES AND PREMIUMS LIFE INSURANCE ACCIDENTAL DEATH AND DISMEMBERMENT DISABIUTY INSURANCE WORKERS' COMPENSATION FICA PENSION 401(K) STATE UNEMPLOYMENT TAXES INTERNATIONAL BENEFITS FOREIGN MEDICAL BENEFITS FOREIGN OTHER SOCIAL AND WELFARE TAXES FOREIGN ALICO 4011 PLAN EMPLOYEE RELOCATION PROFESSIONAL FEES

Total Fringe Benefit Expense $

Total Salaries Expense $

Fringe Benefit Expense as a Percentage of Salaries Expense

48

Fringe benefit expense-

regu lar employees

17,421 ,199 $

5,533,180 10,505,781

9,885 22,720,960

530,362 85,420

801 ,209 1,769,703

18,331 ,818 16,686,062

562,525 192,769

5,138 612,837

95,768,847 $

232,997,766 $

41 .10%

Fringe Fringe benefit benefit

expense - expense -short-term foreign employees employees Total

$ s 17,421,199 22,926 5,556,106 43,530 10,549,311

9,885 22,720,960

384,925 915,287 85,420

801,209 29,700 1,799,403

307,633 18,639,451 69,553 16,755,616 9,441 571,966

192,769 1,508,309 1,508,309 1,279,486 1,279,486

1,861 1,861 5,138

612,837

482,783 $ 3,174,582 s 99,426,212

3,910,265 $ 28,030,822 s 264,938,854

12.35% 11.33%

pwc

Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in

Accordance with Government Auditing Standards

To the Board of Trustees of The Nature Conservancy:

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the consolidated financial statements of The Nature Conservancy and its chapters and affiliates (the "Conservancy"), which comprise the consolidated statement of financial position as of June 30, 2017, and the related consolidated statements of activities and of cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated December 11 , 2017.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Conservancy's internal control over financial reporting ("internal control") to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Conservancy's internal control. Accordingly, we do not express an opinion on the effectiveness of the Conservancy's internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified a certain deficiency in internal control that we consider to be a material weakness.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 2017-001 to be a material weakness. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

PricewaterhouseCoop ers LLP, 18oo Tysons Blvd. , Suite 900, McLean, VA 22102 T: (703) 918 3000, F: (703) 918 3100, www .pwc.comj us

pwc

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Conservancy's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

The Conservancy's Response to Findings

The Conservancy's response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The Conservancy's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Mclean, VA December 11 , 2017

50

pwc

Report of Independent Auditors on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control

Over Compliance in Accordance with the Uniform Guidance

To the Board of Trustees of The Nature Conservancy

Report on Compliance for Each Major Federal Program

We have audited The Nature Conservancy's (the "Conservancy") compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Conservancy's major federal programs for the year ended June 30, 2017. The Conservancy's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.

Management's Responsibility

Management is responsible for compliance with federal statutes, regulations and the terms and conditions of its federal awards applicable to its federal programs.

Auditors' Responsibility

Our responsibility is to express an opinion on compliance for each of the Conservancy's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Conservancy's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Conservancy's compliance.

Opinion on Each Major Federal Program

In our opinion, the Conservancy complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2017.

PricewaterhouseCoop ers LLP, 18oo Tysons Blvd. , Suite 900, McLean, VA 22102 T: (703) 918 3000, F: (703) 918 3100, www.pwc.comj us

pwc

Other Matters

The results of our auditing procedures disclosed instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule offindings and questioned costs as items 2017-002 and 2017-003. Our opinion on each major federal program is not modified with respect to these matters.

The Conservancy's response to the noncompliance findings identified in our audit is described in the accompanying corrective action plan. The Conservancy's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

Report on Internal Control Over Compliance

Management of the Conservancy is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Conservancy's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Conservancy's internal control over compliance.

Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected , on a timely basis. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2017-001 to be a material weakness.

A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2017-002 and 2017-003 to be significant deficiencies.

52

pwc

The Conservancy's response to the internal control over compliance findings identified in our audit is described in the accompanying Schedule of Findings and Questioned Costs. The Conservancy's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Mclean, VA December 11, 2017

53

Schedule of Findings and Questioned Costs

The Nature Conservancy Schedule of Findings and Questioned Costs For the year ended June 30, 2017

Section I - Summary of Auditor's Results

Financial Statements Type of auditor's report issued:

Internal control over financial reporting:

Unmodified

• Material weakness(es) identified? __ x_yes no

• Significant deficiency(ies) identified that are not considered to be material weaknesses?

__ yes _x __ none reported

Noncompliance material to financial statements noted? __ yes x no

Federal Awards Internal control over major programs

• Material weakness(es) identified? __ x_yes no

• Significant deficiency(ies) identified that are not considered to be material weaknesses

__ x_yes __ none reported

Type of auditor's report issued on compliance for major programs: Unmodified

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)?

__ x_yes

Identification of major programs: CFDA Numbers:

21.015 10.931 15.508 66.469 81. BPA-04042017PrattCreekCE 12W911SR-07-2-0005

Dollar threshold used to distinguish between type A and type B programs:

Name of Federal Program of Cluster

US DEPARTMENT OF TREASURY US DEPARTMENT OF AGRICULTURE US DEPARTMENT OF INTERIOR ENVIRONMENTAL PROTECTION AGENCY US DEPARTMENT OF ENERGY US DEPARTMENT OF DEFENSE

$2,187,808

no

Auditee qualified as low-risk auditee? _x __ yes __ no

54


Section II - Financial Statement Findings

Finding 2017-001: Control Environment- Design and Operation

Criteria, Condition and Cause:

During our audit we identified several deficiencies in internal controls across the following financial reporting processes:

Cash (Timing and Execution)

• Certain bank reconciliations were not completed in a tirnely rnanner during the year. • We noted instances where finalized bank reconciliations included:

Unidentified differences Identified reconciling iterns that were not recorded to the general ledger, sorne over one year old Errors in the prepared and reviewed reconciliation

Accounts Payable (Segregation of Duties)

• Wire payrnents go through a two-step authentication process prior to being disbursed, however payrnents can be rnade to external parties prior to a vendor being set up by the Accounts Payable department A mitigating control would include the performance of rnonthly bank reconciliations, which were not maintained on a rnonthly basis.

• The Accounts Payable clerk can set up/edit a vendor, upload/edit an invoice and process payrnents. Frorn a design perspective, this does not represent proper segregation of duties. We did not identify exceptions in our testing of select transactions.

• The Director of Accounts Payable can set up/edit a vendor and create/edit an invoice. Frorn a design perspective, this does not represent proper segregation of duties. We did not identify exceptions in our testing of select transactions.

Journal Entries (Segregation of Duties)

• Journal entries can be posted directly to the general ledger or rnanually forced to post to the general ledger, bypassing the standard forrnal review process. The ability to "direct post" or "deactivate workflow" is lirnited to nine users within the Finance and Information Technology Departments, and a system-generated notification ernail is sent when these events occur to trigger a review protocol. There is no procedure for ensuring the completeness of the system-generated notifications and execution of the review protocol.

• For a part of the year, a subordinate had the ability to review their supervisor-created journal entry. We did not identify exceptions in our testing of select transactions that rnet this criteria.

• Supporting documentation and approval was not maintained for the reversal of non-automated journal entries. We did not identify exceptions in our testing of select transactions that rnet this criteria .

• Effect and Recommendation:

The Conservancy should irnprove the process for identification, recording, and verifying the accuracy of cash account reconciling iterns. There should be increased monitoring and accountability for identifying and resolving reconciling iterns in a tirnely basis. The reconciliation review process should be enhanced to include reperforrnance on a sarnple basis.

55


The duties of vendor set up, invoice processing/editing, and payment processing should be segregated such that one individual does not have the ability to perform all duties. No disbursements should be made prior to undergoing the vendor set up controls.

To enhance controls in the journal entry process, reporting roles should be reviewed to ensure subordinates are not able to approve their supervisor's journal entries. Each journal entry should be subject to review and documentation, which should be maintained.

Management's Response and Corrective Action Plan:

As our goal is to have no deficiencies in internal controls, we have resolved a number of these issues and are working to address any remaining ones, all as detailed below. A number of improvements to the control environment were made during the year but as these issues were present during at least a part of the year, we understand that the findings are still appropriate for FY17. Management will ensure that all remaining matters are addressed in FY18 as detailed below.

Two of the three findings (Accounts Payable and Journal Entries) relate to the design of the Conservancy's system of internal controls and resulted in no exceptions being found in testing. Nevertheless, in addition to the existing operating structure which we believe provides both financial management oversight and monitoring across the organization as well as additional assurance through multiple layers of review and checks and balances, we are committed to also improving the design of the system of internal controls as discussed below.

The following is a summary of the steps we have taken to resolve each of the issues noted above as well as plans for additional steps to be taken in FY18. We have consulted and will continue to consult with PricewaterhouseCoopers as enhancements are contemplated and/or implemented to gain their perspective on our approach.

Cash

Main cash account: As of April 2017, the main cash account (covering approximately $1 billion in transactions and the bulk of the Conservancy's cash activity) is reconciled on a daily basis with monthly monitoring to ensure that reconciling items are recorded promptly. Concurrently, cash receipting process changes were implemented to address the root cause of the reconciliation challenges leading to untimely reconciliation, and additional monitoring responsibility was assigned to business unit staff to ensure timely resolution of unrecorded receipts. The new processes are working effectively and management believes the concerns with this account have been fully remediated.

Other accounts: Management agrees that increased accountability/capacity is needed to ensure timely and accurate reconciliation of all bank accounts and we are taking a number of steps to address this. We are evaluating centralizing responsibility for performing this key control for certain other domestic and international accounts and are piloting this with some of our business units. We will also implement a more stringent protocol for both preparation and review of bank reconciliations to ensure reconciling items may easily be verified and issues escalated promptly to the staff responsible for recording/resolving reconciling items.

Additionally, management will implement escalation procedures for issues to include senior management to ensure that there is accountability for timely recording of reconciling items and will provide regular reports to the Audit Committee of the Board of Directors.

56


Accounts Payable

Regarding wire payments, the new reconciliation process implemented in April 2017 for the main bank account, from which wires are issued, now effectively provides the mitigating control noted in the finding above. This account is now reconciled on a daily basis to ensure timely detection and recording of any wire payments. In addition, to further enhance the controls over the wire transfer process, efforts are underway to change the wire payment process in FY18 so that wire payment requests must be made through Concur, the Conservancy's payment request system. This will add a preventative control to ensure that vendors are set up (subject to vendor monitoring controls) before a wire request may be submitted and the disbursement made.

Management will update and monitor user access to ensure sufficient segregation of duties within the Accounts Payable function. Working with our Finance Systems team, user roles will be analyzed and a protocol developed to ensure user roles are monitored for appropriate segregation of duties on an ongoing basis.

Journal Entries

As of May 2017, systematic controls were in place to ensure that no journal entries could be created and posted by the same individual, nor could entries be posted by a subordinate. In addition, management will work with its Finance Systems team to develop protocols to ensure user access is monitored and appropriate segregation of duties maintained on an ongoing basis.

Management will evaluate systematic controls/limitations that lead to journal entries bypassing the standard formal review process and will implement additional monitoring procedures to ensure that evidence of review is maintained for all journal entries. Management will also ensure that evidence of review and appropriate supporting documentation is maintained for all journal entry reversals. This will include developing a process to address inherent system limitations and communicating and training users on the new process.

57


Section Ill - Federal Award Findings and Questioned Costs

Finding 2017-001: Control Environment design and operation

Federal Agency: Various

Program: Various

CFDA#: Various

Award#: All Awards

Award Year: 2017

Pass-through: Various

Criteria, Condition and Cause:

The Conservancy operates mainly on a reimbursement basis from federal and state government for expenditures made to support performance under federal and state awards. For certain awards, advances are received. For certain bank accounts that process these transactions, bank reconciliations were not completed in a timely manner during the year. We noted instances where bank reconciliations included unidentified differences, identified reconciling items that were not recorded to the general ledger, some over one year old, and errors in the prepared and reviewed reconciliation.

Refer to Section II- Financial Statement Findings for further details. Note that the portion of the finding related to Journal Entries and Accounts Payable is not applicable to federal awards.

Effect and Recommendation:

The Conservancy should improve the process for identification, recording, and verifying the accuracy of cash account reconciling items. There should be increased monitoring and accountability for identifying and resolving reconciling items in a timely basis. The reconciliation review process should be enhanced to include reperformance on a sample basis.

Questioned Costs:

None identified.


Refer to the Corrective Action Plan for management's response and corrective action plan for the finding described above.

58


Finding 2017-002: Special Tests and Provisions- Award Setup


Program: Various

CFDA#: Various

Award#: All Awards

Award Year: 2017


Criteria:

OMB Circular Uniform Guidance- Section _.310(b) sets forth that the auditee shall prepare a Schedule of Expenditures of Federal Awards ("SEFA") for the period covered by the auditee's financial statements. At a minimum, the Schedule shall list individual Federal programs by Federal agency and to provide total Federal Awards expended for each individual Federal program and the CFDA number or other identifying number when the CFDA information is not available.

Condition:

When the Conservancy is granted a new award, management executes a series of award set up controls to ensure accurate accounting and compliance for the award. During the audit, we noted management incorrectly set up an award within the system. The award was designated as a non-federal award and should have been noted as a federal award. This is a new finding in the current year.

Cause:

The secondary review process by someone independent of the person that input the relevant award information in the system was not sufficient

Effect:

The Conservancy utilizes an automated report to generate the Schedule of Expenditures of Federal Awards (SEFA), which is based upon attributes indicated during the initial award setup. As a result of incorrect coding of one of the attributes, the Conservancy improperly excluded federal awards from the SEFA

Questioned Costs:

None identified.

Recommendation:

We recommend the Conservancy implement a more detailed review process over the setup of federal and non-federal awards. Additionally, we recommend that the secondary review be enhanced to ensure someone independent of the person who manually input the information reviews the system coding for accuracy.



59


Finding 2017-003: Allowable Costs and Cost Principles- Cost Transfers


Program: Various

CFDA#: Various

Award#: Various

Award Year: 2017 and prior


Criteria:

2 CFR 230 Appendix A, 4(b) eslablishes that any costs allocable to a particular award or other cost objectives under these principles may not be shifted to other Federal awards to overcome funding deficiencies, or to avoid restrictions imposed by law or by terms of the award. Frequent, untimely, and poorly documented cost transfers can be an indication of poor internal control.

The auditor is required to determine if journal entries and transfers of costs were made to Federal projects. If so, the auditor should select a separate sample of these cost transfers and test the sampled items to determine the allowability of the costs transferred using the applicable Federal regulations and award requirements for the project to which the costs were transferred.

The Conservancy's Grants Manual, Chapter 3 Expenditures, Section 3.8 states that an adjustment is the correction of an error or a transaction as a result of an incorrect account, Project Record, or other posting attribute (e.g. ACTIVITY, AWARD ID, etc.). There are three systems that feed expense information into the general ledger: Payroll, Accounting Allocations and Accounts Payable. Errors are addressed by correcting the data in lhe source system that will interface to the General Ledger or by registering an adjustment entry to correct the transaction in the General Ledger. To process an adjustment to an Accounting Entry, a journal entry is processed by the Grants Specialist. Attached to the journal entry is the appropriate supporting documentation. The documentation, if any, must be sufficient to provide full justification for the transfer. It can consist of a memorandum or other document stating the amount of and reason for the lransfer and how the amount was calculated.

Condition:

Management was unable to readily identify a population of cost transfers, as related journal entries or other transactions that were processed in the source system were not clearly identified as cost transfers. This is a repeat finding of the immediate prior year, applying to the period from July to November 2016. During the year, management implemented a procedure to identify cost transfers within the general ledger as the journal entries are recorded and processed.

Cause:

The Conservancy underwent a system implementation in fiscal 2016. Although The Conservancy has a process in place for processing adjustments and cost transfers from one Project/Award ID to another, the method for processing those adjustments and transfers did not include a procedure to specifically identify certain transactions as cost transfers until November 2016. As of November a new procedure was implemented to label journal entries as cost transfers within the general ledger for monitoring.

60


Effect:

The Conservancy ran the risk of improperly monitoring the frequency and volume of cost transfer activity which could further impact the effectiveness of their controls over award activity. However, this risk was appropriately addressed by the implementation of a procedure to label journal entries as cost transfers within the Grants Module.

Questioned Costs:

None identified.

Recommendation:

As the Conservancy appropriately implemented a new procedure to label journal entries as cost transfers within the Grants Module and to monitor any transfers made, we have no further recommendations.



61

Summary Schedule of Prior Audit Findings

The Nature Conservancy Summary Schedule of Prior Audit Findings For the year ended June 30, 2017

Finding 2016-001 -Cash Reconciliation

This finding related to the Financial Statement audit regarding the reconciliation of the Conservancy's Main Operating Bank Account. It was carried over to the Single Audit because of the possibility that federal cash could be part of that bank account, although the Conservancy does not draw funds in advance from our federal donors, rather we are reimbursed for actual expenses incurred.

Management agrees that this is a priority and has identified challenges with the cash receipting process as the root cause of the reconciliation difficulties in the main account, into which virtually all US deposits are made. Efforts are underway to simplify the cash receipting procedures associated with this account and the reporting available for reconciliation. Therefore, FY17 reconciliation of the activity is on hold until these enhancements are implemented. FY17 reconciliations for other cash accounts continue to be performed on a regular basis. Though advance payments from US Federal donors subject to OMB A-133 are deposited in the Main Operating Receipts Account, such transactions are infrequent and immaterial in dollar amount.

Update (April 2017)

Incremental steps were taken in December 2016 to capture additional information to facilitate reconciliation of deposits to the main account, and a new cash receipting process will be implemented this month to further simplify the cash reconciliation process. Each bank deposit will be recorded with a unique ID to easily identify reconciling items. Because the enhancements could not be applied retroactively, reconciliation work resumed before they were put in place. The fiscal year 16 and fiscal year 17 year-to-date bank reconciliations are being performed using automated reconciliation based on improved understanding of the data available in each system, and additional resources have been assigned to identify and resolve reconciling items before fiscal year end.

Update (November 2017)

Fiscal year 16 and fiscal year 17 bank reconciliations were completed at fiscal year- end, and adjustments to cash were made for activity unrecorded under the old process. As a result of the cash receipting process improvements implemented in April, the main account is now reconciled on a daily basis with minimal reconciling items remaining at fiscal year-end. Management reviewed reconciling items at fiscal year-end to confirm that no advance payments from US Federal donors subject to OMB A-133 were unrecorded.

Finding 2016-002- Allowable Costs and Cost Principles- Cost Transfers This finding related to the Conservancy's inability to provide a comprehensive list of cost transfers done in fiscal year 2016.

The Conservancy implemented a new financial system, including a Grants Module, at the beginning of fiscal year in July 2015. A procedure for identifying cost transfers was not implemented at that time. A procedure to identify cost transfers has since been established and is being used effective with the November 2016 fiscal month. All Grants Specialists have been trained on how to use the new procedure and this topic has been included in Chapter 3 of the Grants Manual. In addition, Grants Specialists continue to notify the Director of Grants Services on all cost transfers that cross fiscal year.

62

The Nature Conservancy Summary Schedule of Prior Audit Findings For the year ended June 30, 2017

Finding 2016-003- Procurement, Suspension and Debarment This finding related to two instances where Grants Specialists relied on the inclusion of the contractor's name in the agreement document as evidence of sole source procurement and not the specific documentation required by the OM B Circulars (for procurements over $25,000) and the Uniform Guidance (for procurements over $3,500).

The Director of Grants Services and the VP, Director of Tax and Financial Compliance conducted a mandatory training for the Grants Services Network on February 1, 2017, on the required documentation needed for sole source procurement under the Conservancy's Standard Operating Procedures (SOPs).

Finding 2016-004- Matching, Level of Effort and Earmarking This finding related to an instance where a Grants Specialist did not maintain adequate documentation for Match. The Grants Specialist received verbal approval for a match reduction, but did not have written documentation in the file. The Conservancy subsequently received written documentation.

The Director of Grants Services and the VP, Director of Tax and Financial Compliance conducted a mandatory training for the Grants Services Network on February 1, 2017, on the required documentation needed for sole source procurement under the Conservancy's Standard Operating Procedures (SOPs).

63

Corrective Action Plan

The Nature Conservancy

Protecting nature. Preserving lite:

The Nature Conservancy

Worldwide Office 4245 North Fairfax Drive, Suite 100 Arlington, VA 22203-1606

Fiscal 2017 OMB Uniform Guidance Audit Management's Response and Corrective Action Plan December 8, 2017

Tel (703) 841-5300 Fax (703) 841-1283

Finding 2017-001: Control Environment design and operation- Cash Reconciliation

nature.org

This finding is a carryover from the Financial Statement audit and relates to the reconciliation of the Conservancy's bank accounts. It is carried over to the Single Audit because of the possibility that federal funds might be included in those accounts. However, the Conservancy does not generally draw funds in advance from our federal donors, rather we are reimbursed for actual expenses incurred.

Main Operating Account: As of April 2017, the Main Operating Account (covering approximately $1 billion in transactions and the bulk of the Conservancy's cash activity) is reconciled on a daily basis with monthly monitoring to ensure that reconciling items are recorded promptly. Concurrently, cash receipting process changes were implemented to address the root cause of the reconciliation challenges leading to untimely reconciliation, and additional monitoring responsibility was assigned to business unit staff to ensure timely resolution of unrecorded receipts. The new processes are working effectively and management believes the concerns with this account have been fully remediated.

Other accounts: By practice, the Conservancy does not draw down funds in advance for federal awards. In rare circumstances, advances are received on pass-through awards, and they are receipted in the Main Operating Account and subject to the timeliness deficiency noted above. In FY17 there were three federal award receipts recorded to an account other than the Main Operating Account. This account was reconciled monthly through FY17, had no unidentified reconciling items or reconciling items more than a year old at fiscal year- end, and no errors were found in the prepared and reviewed reconciliation.

Regardless, management agrees that increased accountability/capacity is needed to ensure timely and accurate reconciliation of all bank accounts and we are taking a number of steps to address this. We are evaluating centralizing responsibility for performing this key control for certain other domestic and international accounts and are piloting this with some of our business units. We will also implement a more stringent protocol for both preparation and review of bank reconciliations to ensure reconciling items may easily be verified and issues escalated promptly to the staff responsible for recording/resolving reconciling items.

Additionally, management will implement escalation procedures for issues to include senior management to ensure that there is accountability for timely recording of reconciling items and will provide regular reports to the Audit Committee of the Board of Directors. Monica Garrison, Director of Finance and Treasury, and Hank Hall, Interim CFO and Director of Tax and Financial Compliance are responsible for the completion of this work by March 31, 2018. '

Finding 2017-002: Special Tests and Provisions- Award Setup Management recognizes the need to implement a more detailed review process over the set-up of federal and non-federal awards. A report to review the setup of all awards in Insight has been created but it was not fully functional in FY 17. This report will compare various data fields in Insight and highlight Award

64

Pmted en f-SC' ~;lt<

!;>.f'i RECYCLED ..J....,J i>ajtl.ltrmuli:ilfrom FSC l!)cytltd m~~~l./11 I

... ~~ FSC' C051259

IDs that contain inconsistencies in set-up, including·fields that identify the agreement as federal or nonfederal.

We anticipate that this report will be fully functional by March 31, 2018. This report will be reviewed by management on a regular basis throughout the year. Laura Travis, Director of Grants Services (703-841-8769) and Hank Hall, Interim Chief Financial Officer, (703-841-7 485) are responsible for the corrective action.

Finding 2017-003: Allowable Costs and Cost Principles- Cost Transfers As noted, the Conservancy implemented a new financial system, including a Grants Module, at the beginning of the fiscal year in July 2015. A procedure for identifying cost transfers was not implemented at that time. A procedure to identify cost transfers has since been established and is being used effective with the November 2016 fiscal month, part way through fiscal year 2017. All Grants Specialists have been trained on how to use the new procedure and this topic has been included in Chapter 3 of the Grants Manual. In addition, Grants Specialists continue to notify the Director of Grants Services of all cost transfers that cross fiscal years. Laura Travis, Director of Grants Services (703-841-8769) and Hank Hall, Interim CFO and Director of Tax a~d Financial Compliance, are responsible for the completion of this work by March 31 , 2018.

CFO and Director of Tax and Financial Compliance

rison, Director of Finance and Treasury

65

pwc

Report of Independent Auditors

To the Board of Directors of The Nature Conservancy

We have audited the consolidated financial statements of The Nature Conservancy ('The Conservancy") as of June 30, 2017 and for the year then ended and our report thereon appears on pages 1-2 of this document That audit was conducted for the purpose of forming an opinion on the consolidated financial statements taken as a whole. The accompanying schedule of compensation, reimbursements, benefits and other payments to agency head, political subdivision head, or chief executive officer for the year ended June 30, 2017 is presented for purposes of additional analysis as required by the Louisiana Legislative Auditor and is not a required part of the consolidated financial statements. The information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves and other additional procedures, in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of compensation, reimbursements, benefits and other payments to agency head, political subdivision head, or chief executive officer for the year ended June 30, 2017 is fairly stated, in all material respects, in relation to the consolidated financial statements taken as a whole.

March 9, 2018

PricewaterhouseCoopers LLP, 1800 Tysons Blvd., Suite 900, McLean, VA 22102 T: (703) 918 3000, F: (703) 918 3100, www.pwc.com/ us

The Nature Conservancy Schedule of Compensation, Reimbursements, Benefits and Other Payments to Agency Head, Political Subdivision Head or Chief Executive Officer For the year ended June 30, 2017

Name: Mark Tercek

Title Chief Executive Officer

July 1, 2016- June 30,2017

Amount Paid with Public

Purpose Funds

Salary $0

Fringe Benefits - Medical $0

Fringe Benefits - Retirement $0

Fringe Benefits- Insurance $0

Fringe Benefits - Pre-tax Health $0

Reimbursements $0

Total $0

67

the nature conservancy...the nature conservancy consolidated statement of activities for the year...

Documents