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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedules of expenditures 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.
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, they are not intended
to and do not present the financial position, changes in net position, or cash flows of the County.
Title: Significant Accounting Policies
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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has not elected to charge a de minimis indirect cost rate of 10% of modified total costs.
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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
The federal and state oversight agencies for the County are as follows:
Federal - U.S. Department of Homeland Security
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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
The Schedules of Expenditures of Federal and State Awards do not include repayments received by the
County’s Human Service Department 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: Pass Through Entities
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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
Federal awards have been passed through the following entities:
GWAAR - Greater Wisconsin Agency on Aging Resources
WI DCF - Wisconsin Department of Children and Families
WI DHS - Wisconsin Department of Health Services
WI DMA - Wisconsin Department of Military Affairs
WI DNR - Wisconsin Department of Natural Resources
WI DOA - Wisconsin Department of Administration
WI DOJ - Wisconsin Department of Justice
WI DOT - Wisconsin Department of Transportation
WI VA - Wisconsin Department of Veterans Affairs
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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
Payments made directly to recipients and vendors by the State of Wisconsin under the 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 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
fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures
scheduled for reimbursement to the County in the succeeding year while unearned revenue represents
advances for federal and state programs that exceed recorded County expenditures. Because of subsequent
program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Grant
Enrollment, Application and Reporting System (GEARS) 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 & DCF
programs agree with the expenditures reported on the May 2024 GEARS for the Human Services and Public
Health Departments, and the December 2023 SPARC for Child Support and Child Care programs.