Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards with the exception of Assistance Listing Number (ALN) 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs.
The accompanying Schedules of Federal and State Awards for the County are 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 issued by the Wisconsin Department of Administration and the Passenger Facility Charge Audit Guide for Public Agencies issued by the Federal Aviation Administration.
The Schedules of Expenditures of Federal and State Awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position changes in net position, or cash flows of the County.
Title: Oversight Agencies
Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards with the exception of Assistance Listing Number (ALN) 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs.
The federal and state oversight agencies for the County are as follows:
Federal - U.S. Department of Health and Human Services
State - Wisconsin Department of Health Services
Title: Title 19 Medical Assistance Payments
Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards with the exception of Assistance Listing Number (ALN) 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs.
The Schedules of Expenditures of Federal State Awards do not include recorded revenues received by the County for Title 19 Medical Assistance programs. The payments are considered a contract for services between the State and the County and, therefore, are not reported as federal or state awards.
Title: State Direct Payments
Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards with the exception of Assistance Listing Number (ALN) 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs.
Payments made directly to recipients and vendors by the State of Wisconsin under FoodShare Wisconsin program on behalf of the County are not included in the Schedules of Expenditures of Federal and State Awards.
Title: State of Wisconsin Community Aids Reporting System
Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards with the exception of Assistance Listing Number (ALN) 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs.
The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Community Aids Reporting System (CARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the Schedules of Expenditures of Federal and State Awards for various DHS and DCF programs agree with the expenditures reported on the May 2024 CARS for the Human Services and Public Health Departments, and the December 2023 SPARC for Child Support and Child Care programs.