Title: Basis of Presentation
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedule) includes the federal and state grant activity of Pepin 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 (the "Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Pepin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Pepin 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 reimbursment. 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
The accompanying schedule of expenditures of federal awards and state financial assistance (the schedule) includes the federal and state award activity of Pepin 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 Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Pepin County, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Pepin 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 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.
Title: Significant Accounting Principles
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedule) includes the federal and state grant activity of Pepin 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 (the "Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Pepin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Pepin 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 reimbursment. 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
Pepin County has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: State Direct Payments (Unaudited)
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedule) includes the federal and state grant activity of Pepin 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 (the "Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Pepin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Pepin 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 reimbursment. 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
Benefits distributed by the State directly to residents of Pepin County were: Food Share Benefits $1,653,034 WHEAP Benefits $549,817
Title: Claims Paid Via Third-Party Administrator
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedule) includes the federal and state grant activity of Pepin 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 (the "Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Pepin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Pepin 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 reimbursment. 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
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). The activity between the TPA and service providers is not recorded in the County's financial accounting system; however, DHS guidance dictates that these transactions are to be included in the schedules of expenditures of federal awards and state financial assistance.
Title: Solid and Water Resource Management Activities
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedule) includes the federal and state grant activity of Pepin 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 (the "Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Pepin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Pepin 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 reimbursment. 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
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 $125,528
Less - Beginning receivable (125,528)
Plus ending receivable 104,565
Total state sources 104,565
Local share 49,621
Total sources $154,186
Uses: Reimbursed staff and support $154,186
LWRM Plan Implementation 115.400
Sources: Receipts from state $67,134
Less - Beginning receivable (67,134)
Plus ending receivable 82,354
Total state sources 82,354
Local share 0
Total sources $82,354
Uses: Total cost share payments $82,354