Notes to SEFA
Title: 1. Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the modified 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. Pass-through entity identifying numbers are presented where available.
The underlying accounting records for 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.
De Minimis Rate Used: N
Rate Explanation: The department has not elected to use the 10% 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 Public Health - Madison and Dane County ("department") under programs of the federal and state government for the year ended December 31, 2023. 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 the department, it is not intended to and does not present the financial position or changes in net position of the department.
Title: 4. CARS/GEARS Report Dates
Accounting Policies: Expenditures reported on the schedule are reported on the modified 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. Pass-through entity identifying numbers are presented where available.
The underlying accounting records for 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.
De Minimis Rate Used: N
Rate Explanation: The department has not elected to use the 10% de minimis indirect cost rate of the Uniform Guidance.
The Schedule of Expenditures of Federal and State Awards includes adjustments through the May 22, 2023 Community Aids Reporting System (CARS) report and the March 21, 2024 Grant Enrollment, Application and Reporting System (GEARS) report.
Title: 5. Pass-through Agencies
Accounting Policies: Expenditures reported on the schedule are reported on the modified 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. Pass-through entity identifying numbers are presented where available.
The underlying accounting records for 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.
De Minimis Rate Used: N
Rate Explanation: The department has not elected to use the 10% de minimis indirect cost rate of the Uniform Guidance.
Federal funds were passed through the following agencies: WI DHS - Wisconsin Department of Health Services
WI DCF - Wisconsin Department of Children and Families WI DOJ - Wisconsin Department of Justice
City of Madison - City of Madison, Wisconsin
NACCHO - National Association of County and City Health Officials NEHA - National Environmental Health Association
UW Madison - University of Wisconsin - Madison