Title: Oversight Agencies
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the County it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the County. The Schedule of Expenditures of State Awards includes all of the state funds subject to the Wisconsin State Single Audit Guidelines. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board. Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Countys federal oversight agency for audit is the U.S. Department of Health and Human Services. The Countys state cognizant agency is the Wisconsin Department of Health Services.
Title: Title 19 Medical Assistance Payments
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the County it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the County. The Schedule of Expenditures of State Awards includes all of the state funds subject to the Wisconsin State Single Audit Guidelines. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board. Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal and State Awards does not include recorded payments of $5,866,252 received by the Countys health and human services departments, of which $1,686,924 represents the Countys portion of WIMCR payments requested by the state on its behalf.
Title: State Direct Payments
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the County it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the County. The Schedule of Expenditures of State Awards includes all of the state funds subject to the Wisconsin State Single Audit Guidelines. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board. Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Payments made directly to recipients and vendors by the State of Wisconsin on behalf of the County totaled $20,989,238 for the 2022 Supplemental Nutrition Assistance Program. This amount is not included on the Schedule of Expenditures of Federal and State Awards.
Title: Non-Cash Assistance, Loans and Insurance
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the County it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the County. The Schedule of Expenditures of State Awards includes all of the state funds subject to the Wisconsin State Single Audit Guidelines. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board. Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County did not receive and federal non-cash assistance, federal loans or federal insurance for the year ended December 31, 2022.
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the County it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the County. The Schedule of Expenditures of State Awards includes all of the state funds subject to the Wisconsin State Single Audit Guidelines. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board. Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County did not provide federal awards to subrecipients during the year ended December 31, 2022
Title: Indirect Cost Allocation
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the County it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the County. The Schedule of Expenditures of State Awards includes all of the state funds subject to the Wisconsin State Single Audit Guidelines. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board. Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County allocates indirect costs on the basis of full-time equivalents in each department and the number of full-time equivalents working on specific grants for the Department of Health Services grant, and on the basis of wages charged to each department for the Department of Children and Families grants. The County did not elect to use the Federal 10 percent de minimis indirect cost rate for the year ended December 31, 2022.