Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in the Uniform
Guidance or other applicable regulations, 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. Pass-through
entity identifying numbers are presented where available.
The underlying accounting records for some grant programs are maintained on the modified accrual basis
of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e.,
both measurable and available. Available means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is
incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when
the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Sauk County has not elected to use the 10 percent de minimis indirect cost rate of the Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the
federal and state award activity of Sauk County, Wisconsin 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 Single Audit Guidelines. Because the Schedule presents only a selected portion
of the operations of Sauk County, it is not intended to and does not present the financial position,
changes in net position or cash flows of County.
Title: CARS/SPARC Report Dates
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in the Uniform
Guidance or other applicable regulations, 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. Pass-through
entity identifying numbers are presented where available.
The underlying accounting records for some grant programs are maintained on the modified accrual basis
of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e.,
both measurable and available. Available means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is
incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when
the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Sauk County has not elected to use the 10 percent de minimis indirect cost rate of the Uniform Guidance.
The Schedule of Expenditures of Federal and State Awards includes adjustments through the following
Community Aids Reporting System (CARS) reports dated February 15, 2023 and System for Payments
and Reports of Contracts (SPARC) reports for December 2022.
Title: Pass-Through Agencies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in the Uniform
Guidance or other applicable regulations, 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. Pass-through
entity identifying numbers are presented where available.
The underlying accounting records for some grant programs are maintained on the modified accrual basis
of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e.,
both measurable and available. Available means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is
incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when
the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Sauk County has not elected to use the 10 percent de minimis indirect cost rate of the Uniform Guidance.
Sauk County received federal awards from the following pass-through agencies:
DHS Wisconsin Department of Health Services
DOT Wisconsin Department of Transportation
DCF Wisconsin Department of Children and Families
DOA Wisconsin Department of Administration
DOJ Wisconsin Department of Justice
Dane County, WI Dane County, Wisconsin
Adams County, WI Adams County, Wisconsin
GWAAR
Greater Wisconsin Agency on Aging Resources