Title: Scope of Audit
Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Accrued and Deferred Balances
Revenues (which include grantor reimbursement and local funding) are reported on the cash basis of accounting, whereas expenditures are reported on the accrual basis. The difference between the reported revenues and expenditures can result in accrued or deferred balances at the end of the year. These balances are reversed in subsequent periods.
The following statement applies to the Department of Health and Human Services – Behavioral Health Department, Department of Health and Human Services – Housing Division, Milwaukee County Department of Transportation – Transportation Services, Milwaukee County Department of Transportation – Airport, Milwaukee County Department of Transportation – Transit System, Department of Parks, Recreation and Culture, Clerk of Circuit Courts, and the Office of Emergency Management.
The 2022 Single Audit Report identifies corrections necessary to the beginning balance reported in 2022 from the ending balance in the 2021 Single Audit Report. Each project contains the 2021 ending balance reported in 2021, the adjusted amount for the correction and the correct amount at the start of 2022. As these balances reverse in subsequent years, making this one-time adjustment
brings all the projects in line for the end of 2022. (b) Sub grantees
Certain program funds are passed through the County to subgrantee organizations. The Schedules of Expenditures of Awards do not contain separate schedules disclosing how the subgrantees outside of the County's control utilized the funds. The County requires subgrantees receiving funding to submit separate audit reports disclosing the use of program funds.
(c) Cost Allocation
The County has a plan for allocation of central service costs related to grant programs. The amounts allocated to grant programs during a fiscal year are based on this cost allocation plan. Variances between actual costs and budgeted amounts are corrected on a prospective basis. As a result, the 2022 Cost Allocation Plan was based on the 2020 actual amounts and includes adjustments for variances between the 2020 Plan and the 2020 actual amounts.
In addition to the cost allocation plan, the County has various departments, which provide services to other County departments. Charges between departments are based upon direct rates. The methodology or basis for these direct rates has been reviewed and approved by representatives of the Federal Transportation Administration – Department of Transportation.
(d) De Minimis Election
Milwaukee County has elected not to use the 10% de minimis cost rate.
De Minimis Rate Used: N
Rate Explanation: Milwaukee County has elected not to use the 10% de minimis cost rate.
The County of Milwaukee (County) is a governmental entity established by laws of the State of Wisconsin and has the powers of a body corporate, as defined in the Statutes. All significant operations of the County
are included in the scope of the Single Audit in accordance with the provisions 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 State of Wisconsin, Department of Administration. The U.S. Department of Transportation has been designated as the County's cognizant agency for the Single Audit.
(a) Programs Subject to Single Audit
All Federal awards received by the County directly from the Federal government or passed through the State of Wisconsin have been included in the Schedules of Expenditures of Federal Awards. All State Awards received by the County have been included in the Schedules of Expenditures of State Awards.
(b) Fiscal Period Audited
Single Audit testing procedures were performed for program transactions occurring during the calendar year ended December 31, 2022.
Title: Supplementary Information
Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Accrued and Deferred Balances
Revenues (which include grantor reimbursement and local funding) are reported on the cash basis of accounting, whereas expenditures are reported on the accrual basis. The difference between the reported revenues and expenditures can result in accrued or deferred balances at the end of the year. These balances are reversed in subsequent periods.
The following statement applies to the Department of Health and Human Services – Behavioral Health Department, Department of Health and Human Services – Housing Division, Milwaukee County Department of Transportation – Transportation Services, Milwaukee County Department of Transportation – Airport, Milwaukee County Department of Transportation – Transit System, Department of Parks, Recreation and Culture, Clerk of Circuit Courts, and the Office of Emergency Management.
The 2022 Single Audit Report identifies corrections necessary to the beginning balance reported in 2022 from the ending balance in the 2021 Single Audit Report. Each project contains the 2021 ending balance reported in 2021, the adjusted amount for the correction and the correct amount at the start of 2022. As these balances reverse in subsequent years, making this one-time adjustment
brings all the projects in line for the end of 2022. (b) Sub grantees
Certain program funds are passed through the County to subgrantee organizations. The Schedules of Expenditures of Awards do not contain separate schedules disclosing how the subgrantees outside of the County's control utilized the funds. The County requires subgrantees receiving funding to submit separate audit reports disclosing the use of program funds.
(c) Cost Allocation
The County has a plan for allocation of central service costs related to grant programs. The amounts allocated to grant programs during a fiscal year are based on this cost allocation plan. Variances between actual costs and budgeted amounts are corrected on a prospective basis. As a result, the 2022 Cost Allocation Plan was based on the 2020 actual amounts and includes adjustments for variances between the 2020 Plan and the 2020 actual amounts.
In addition to the cost allocation plan, the County has various departments, which provide services to other County departments. Charges between departments are based upon direct rates. The methodology or basis for these direct rates has been reviewed and approved by representatives of the Federal Transportation Administration – Department of Transportation.
(d) De Minimis Election
Milwaukee County has elected not to use the 10% de minimis cost rate.
De Minimis Rate Used: N
Rate Explanation: Milwaukee County has elected not to use the 10% de minimis cost rate.
(a) Title XIX Medical Assistance payments to the Behavioral Health Division for 2022 and 2021 amounted to $103,993,607 and $103,017,150 respectively. These amounts consisted of the following items:
2022 2021
Patient Billing Cash Receipts: $59,213,436 $59,107,049
Wraparound Capitation Payments: 21,733,177 21,462,144
Crisis and case management billings: 23,046,994 22,447,957
Total $103,993,607 $103,017,150
These amounts are unaudited and are presented to satisfy the disclosure requirement by the State of Wisconsin, Department of Health Services, Division of Health.
(b) Program income was received mainly in the form of principal and interest payments from home rehabilitation loans to lower-income occupants. The original home repair loans were funded by Community Development Block Grants (CDBG) and Home Investment Partnership (HOME), which originated from the U.S. Department of Housing and Urban Development. CDBG and HOME program
income of $156,052 and $568,317, respectively was received from these loans in 2022.
(c) According to the State of Wisconsin, Department of Children and Families, 2022 Youth Aids-State payments for correctional facility charges were $14,040,338. This amount is unaudited and is presented as additional information to satisfy disclosure requirements established by the State of Wisconsin, Department of Health and Family Services.