Notes to SEFA
Title: NOTE 1
Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal Financial Awards and the Schedule of Expenditures of State of Wisconsin Financial Awards include all of the funds of Jackson County, Wisconsin. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board.
Title: NOTE 3
Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County's federal oversight agency for the audit is the U.S. Department of Health and Human Services. The County's state cognizant agency is the Wisconsin Department of Health Services.
Title: NOTE 4
Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal awards are those programs which the County has contracted with Federal agencies and the State of Wisconsin, and are funded with Federal resources. Major Federal awards were determined in accordance with the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: NOTE 5
Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
State awards are those programs, including Federal programs, which are funded by the State of Wisconsin. Major programs are defined in the State Single Audit Guidelines.
Title: NOTE 6
Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal Financial Awards and the Schedule of Expenditures of State of Wisconsin Financial Awards each contain additional footnotes specific to those programs.
Title: NOTE 8
Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Matching costs for State program 395.101 for the year ended December 31, 2022 were $15,978.