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, 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 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 $10,792,814 Child Care Benefits $546,097
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, 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 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 $14,304
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, 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 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 2023 are as follows:SWRM Plan Implementation 115.150 Sources: Receipts from state $131,360 Less - Beginning receivable ($131,360) Plus ending receivable $142,823 Total state sources $142,823 Local share $88,280 Total sources $231,103 Uses: Reimbursed staff and support $231,103 LWRM Plan Implementation 115.400 Sources: Receipts from state $37,078 Less - Beginning receivable ($37,078) Plus ending receivable $28,404 Total state sources $28,404 Local share $- Total sources $28,404 Uses: Total cost share payments $28,404
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, 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 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 May 1, 2024, by the Wisconsin Department of Health Services as reported in the May 1, 2024 GEARS 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, 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 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 #5: 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.