Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Calumet County, Wisconsin under programs of the federal and state government 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 (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Calumet County, it is not intended to and does not present the financial position, changes in net position or cash flows of Calumet County.
The Schedule of Expenditures of Federal and State Awards includes adjustments through the Grant Enrollment, Application and Reporting System (GEARS) reports dated March 31, 2025 and the System for Payments and Reports of Contracts (SPARC) reports for December 2024. Federal/state funding splits for awards passed through Wisconsin Department of Health Services (DHS) are based on the splits provided by DHS on January 29, 2025. Federal/state funding splits for awards passed through Wisconsin Department of Children and Families (DCF) are based on the splits provided by DCF on March 7, 2025.
Calumet County received federal awards from the following pass-through agencies: DHS Wisconsin Department of Health Services DCF Wisconsin Department of Children and Families DNR Wisconsin Department of Natural Resources DOT Wisconsin Department of Transportation GWAAR Greater Wisconsin Agency of Aging Resources DOJ Wisconsin Department of Justice