Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide for all awards with the exception of CFDA Number 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules 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 Village has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Department of Health Services Audit Guide, as issued by the Wisconsin Department of Health Services.
The accompanying schedule of expenditures of federal and state awards and the Settlement of DHS Cost Reimbursement Awards (the “Schedules”) includes the federal and state award activity of the Village of Brown Deer, Wisconsin (the “Village”) under programs of the federal and state government for the year ended December 31, 2020. The information in this Schedules are presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Wisconsin State Single Audit Guidelines. The Settlement of DHS Cost Reimbursement Awards are presented in accordance with the requirements of the Wisconsin Department of Health Services Audit Guide. Because the Schedules present only a selected portion of the operations of the Village, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Village.
Title: OVERSIGHT AGENCY
Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide for all awards with the exception of CFDA Number 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules 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 Village has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Department of Health Services Audit Guide, as issued by the Wisconsin Department of Health Services.
The Village’s federal oversight agency is the U.S. Department of Health and Human Services.
The Village’s state oversight agency is the Wisconsin Department of Health Services.
Title: NONCASH FEDERAL AND STATE ASSISTANCE
Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide for all awards with the exception of CFDA Number 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules 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 Village has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Department of Health Services Audit Guide, as issued by the Wisconsin Department of Health Services.
The Village did not receive any noncash federal and state assistance for the year ended December 31, 2020.
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide for all awards with the exception of CFDA Number 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules 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 Village has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Department of Health Services Audit Guide, as issued by the Wisconsin Department of Health Services.
The Village did not pass any federal or state grant funding to any subrecipients for the year ended December 31, 2020.