Title: Title XIX Medical Assitance
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Iowa County does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs.
Title XIX Medical Assistance payments to Iowa County for the year ended December 31, 2023 are not included in the Schedule of Expenditures of Federal Awards.
Title: Iowa County Fair Association
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Iowa County does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs.
The Iowa County Fair Association is considered a separate entity. Therefore, state aid and related expenditures of the Fair Association are not reflected in these schedules.
Title: State Program #395.168
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Iowa County does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs.
Matching costs for State program #395.168 for the year ended December 31, 2023 were $53,898.
Title: Title III
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Iowa County does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs.
In-kind expenditures for Title III totaled $165,769 and are not reflected in the expenditure totals.
Title: Expenditures for Child Support
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Iowa County does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs.
Expenditures for child support are comprised of the following:
Expenditures
MSL Take Back $(325)
MSL Incentive $ 492
All Other Expenditures $179,397
Child Support Fees $(926)
GPR/PR Funding Allocation $25,546
Qualifying Non-IV-D Activities $1,129
Medical Support GPR Earned $792
Performance Incentives $10,687
Totals per Schedules of Expenditures of
Federal and State Awards $ 216,792
Title: Community Aids Report System
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Iowa County does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs.
Expenditures reported on the schedules of expenditures of federal and state awards reflect payments reported on the State of Wisconsin GEARS as of June 20, 2024, and on the December 2023 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 Iowa County, Wisconsin and are presented on the accrual basis of accounting. The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Iowa County does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs.
Federal funds have been passed through the following agencies:
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
GWAAR – Greater Wisconsin Agency on Aging Resources
UCS – Unified Community Services
WEC – Wisconsin Elections Commission
Rock County, Wisconsin
Green County, Wisconsin