Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the "Schedule") represents the activity of all federal and state financial assistance programs of Buffalo County, Wisconsin under programs of the federal and state governments for the year ended December 31, 2024. 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 (the “Uniform Guidance”) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Because the Schedule presents only a selected portion of the operations of Buffalo County, Wisconsin, it is not intended to and does not present the financial position, changes in net position, or cash flows of Buffalo County, Wisconsin.
Detail of the sources and uses of the Soil and Water Resource Management (SWRM) Activities program for County Staff and Support and Land and Water Resource Management (LWRM) Plan Implementation for 2024 are as follows: SWRM Receipts from State $126,351 less beginning receivable $126,351 plus ending receivable $144,014 equals $144,014 plus local share $81,646 equaling total sources of $225,660. Uses reimbursed staff and support $225,660. LWRM Receipts from State $50,605 less beginning receivable $50,605 plus ending receivable $57,598 equals total sources of $57,598. Uses total cost share payments $57,598.
The schedule of expenditures of federal and state awards includes adjustments through the April 18, 2025 GEARS reports and the December 2024 SPARC reports.