Title: STATE DIRECT PAYMENT (UNAUDITED)
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Douglas County under programs of the federal and state government for the year ended December 31, 2022. 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), and the State of Wisconsin Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Douglas County, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Douglas County. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
ADDITIONAL NOTE #1: Benefits distributed by the State directly to residents of Douglas County were:Food Share Benefits $16,398,236 Child Care Benefits 634,598
Title: WISCONSIN MEDICAL ASSISTANCE PAYMENTS
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Douglas County under programs of the federal and state government for the year ended December 31, 2022. 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), and the State of Wisconsin Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Douglas County, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Douglas County. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
ADDITIONAL NOTE #2: Wisconsin medical assistance payments to County operated health care providers were: Public Health Department $3,296
Title: SOIL AND WATER RESOURCE MANAGEMENT ACTIVITIES
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Douglas County under programs of the federal and state government for the year ended December 31, 2022. 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), and the State of Wisconsin Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Douglas County, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Douglas County. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
ADDITIONAL NOTE #3: Detail of the sources and uses of the Soil and Water Resource Management (SWRM) Activities program for County Staff and Support and Land and Water Resource Management (LWRM) Plan Implementation for 2022 are as follows:SWRM Plan Implementation 115.150 Sources: Receipts from state $115,000 Less - Beginning receivable (115,000) Plus ending receivable 128,581 Total state sources 128,581 Local share 43,776 Total sources $172,357 Uses: Reimbursed staff and support $172,357 LWRM Plan Implementation 115.400 Sources: Receipts from state $9,383 Less - Beginning receivable (9,383) Plus ending receivable 39,363 Total state sources 39,363 Local share $- Total sources $39,363 Uses: Total cost share payments $39,363
Title: AUDIT OF STATE ADJUSTMENT CUT-OFF DATE
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Douglas County under programs of the federal and state government for the year ended December 31, 2022. 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), and the State of Wisconsin Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Douglas County, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Douglas County. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
ADDITIONAL NOTE #4: The schedule of expenditures of federal and state awards includes adjustments through March 25, 2023, by the Bureau of Aids Administration as reported in the CARS report with adjustments as reported on the March 25, 2023, final 600 Report.
Title: CLAIMS PAID VIA THIRD-PARTY ADMINISTRATOR
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Douglas County under programs of the federal and state government for the year ended December 31, 2022. 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), and the State of Wisconsin Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Douglas County, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Douglas County. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
ADDITIONAL NOTE #4: Amounts shown as paid via Third-Party Administrator (TPA) are payments made by a TPA for County authorized services. The TPA makes payments directly to the service providers and receives reimbursement for these services directly from the Wisconsin Department of Health Services (DHS). DHS guidance dictates that these transactions are to be included on the schedules of expenditures of federal and state financial assistance. The activity between the TPA and service providers is recorded in the County's financial accounting system.