Notes to SEFA
The accompanying schedules of expenditures of federal awards and state financial assistance present the expenditures of all federal financial assistance programs and state financial assistance of the Agency subject to inclusion under the federal and state single audit requirements. The reporting entity is defined in Note 1 to the financial statements. The Agency has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting, which is described in Note 1 to the Agency’s financial statements.
During the 2024-2025 fiscal year $36,870 was passed through to sub-recipients. These sub-recipient payments consisted of $36,870 in pass through payments in vocational education.
Expenditures presented for Medical School Based Services (SBS) Benefit represent only the federal funds for the program that the Agency receives from the Wisconsin Department of Health Services (DHS). Agency records should be consulted to determine the total amount expended for this program.