Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Bayfield County has not elected to use the 10 percent de minimis indirect cost rate of the Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of Bayfield County under programs of the federal and state government for the year ended December 31, 2022. 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. Certain state programs, specifically some of those awarded by the Wisconsin Department of Natural Resources, are required to be reported on the Schedule, but may not be subject to testing. Because the Schedule presents only a selected portion of the operations of Bayfield County, it is not intended to and does not present the financial position, changes in net position or cash flows of Bayfield County.
Title: Report Dates
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Bayfield County has not elected to use the 10 percent de minimis indirect cost rate of the Uniform Guidance.
The Schedule of expenditures of federal and state awards includes adjustments through the May 22, 2023 (expected payment date) Community Aids Reporting System (CARS) reports, the July 3, 2023 (expected payment date) Grant Enrollment Application and Reporting System (GEARS) reports, and the December 2022 SPARC reports. Federal/state funding splits for awards passed through the Wisconsin Department of Health Services (DHS) are based on the splits provided by DHS on February 15, 2023; awards passed through the Wisconsin Department of Children and Families (DCF) are based on the splits provided by DCF on April 18, 2023.
Title: Pass-Through Agencies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Bayfield County has not elected to use the 10 percent de minimis indirect cost rate of the Uniform Guidance.
Bayfield County received federal awards from the following pass-through agencies: WI DATCP - Wisconsin Department of Agriculture, Trade and Consumer Protection; WI DHS - Wisconsin Department of Health Services; WI DNR- Wisconsin Department of Natural Resources; WI DCF - Wisconsin Department of Children and Families; WI DOA - Wisconsin Department of Administration; WI DMA - Wisconsin Department of Military Affairs; WI DOJ - Wisconsin Department of Justice; U of MN - University of Minnesota Extension; WI PSC - Public Service Commission of Wisconsin; GWAAR - Greater Wisconsin Agency of Aging Resources; United Way - United Way