Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of the Washington County under programs of the federal and state government for the year ended December 31, 2025. 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 Washington County, it is not intended to and does not present the financial position, changes in net position or cash flows of Washington County.
The schedule of expenditures of federal and state awards includes adjustments through the February 14, 2026 Grant Enrollment, Application and Reporting System (GEARS) reports and the April 2, 2026 SPARC report.
Washington County received federal or state awards from the following pass-through agencies: DHS Wisconsin Department of Health Services DOJ Wisconsin Department of Justice DOA Wisconsin Department of Administration DOT Wisconsin Department of Transportation DVA Wisconsin Department of Veterans Affairs WVWP Wisconsin Victim/Witness Professionals Association DCF Wisconsin Department of Children and Families FDL Co Fond du Lac County, Wisconsin DMA Wisconsin Department of Military Affairs GWAAR Greater Wisconsin Agency on Aging Resources, Inc.