Title: Title XIX Medical Assistance Payments
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Crawford County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Title XIX Medical Assistance payments received by Crawford County for the year ended December 31, 2023 are not included in the schedule of expenditures of Federal Awards.
Title: In-Kind Expenditures
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Crawford County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following in-kind expenditures are not reflected in the expenditure totals:
Program Amount:
Title III-B Public Information - $2,612
Title III-C1 Congregate Meals - $31,677
Title III-C2 Home Delivered Meals - $35,939
Title III-B Health Promotion – Non-Evidence-Based - $325
Title III-D Health Promotion – Evidence-Based - $1,478
Title: Child Support - Revenues and Expenditures
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Crawford County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Revenues and expenditures for child support are comprised of the following:
Direct Costs-Federal - $264,637
CS Fees - $(3,998)
Totals per Schedule of Expenditures of Federal Awards - $260,639
State Portion - $29,629
Per SPARC Summary - $290,268
Title: Matching Costs for State Program #395.168
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Crawford County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Matching costs for State program #395.168 for the year ended December 31, 2023 totaled $85,976.
Title: Grant Enrollment, Application and Reporting System
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Crawford County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported on Exhibits C-1 and C-2 reflect payments reported on Grant Enrollment, Application and Reporting System as of June 20, 2024 and on the December 2023 System for Payments and Reports of Contracts (SPARC) report.
Title: Pass Through Agencies
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Crawford County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
DCF – Wisconsin Department of Children and Families
DHS – Wisconsin Department of Health Services
DMA – Wisconsin Department of Military Affairs
DOA – Wisconsin Department of Administration
DOJ – Wisconsin Department of Justice
DOT – Wisconsin Department of Transportation
DVA – Wisconsin Department of Veterans Affairs
GWAAR – Greater Wisconsin Agency on Aging Resources
Rock County, Wisconsin
Juneau County, Wisconsin