Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of La Crosse County, Wisconsin 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 La Crosse County, it is not intended to and does not present the financial position, changes in net position or cash flows of La Crosse County.
The Schedule of Expenditures of Federal and State Awards includes adjustments through the Grant Enrollment, Application and Reporting System (GEARS) reports dated April 21, 2026, and the SPARC reports for December 2025. Federal/state funding splits for awards passed through Wisconsin Department of Health Services (DHS) are based on the splits provided by DHS on March 2, 2026. Federal/state funding splits for awards passed through Wisconsin Department of Children and Families (DCF) are based on the splits provided by DCF on January 30, 2026.
La Crosse County received federal awards from the following pass-through agencies: DOA Wisconsin Department of Administration DHS Wisconsin Department of Health Services PSC Wisconsin Public Service Commission DMA Wisconsin Department of Military Affairs DOT Wisconsin Department of Transportation MN DOT Minnesota Department of Transportation DCF Wisconsin Department of Children and Families DOJ Wisconsin Department of Justice DNR Wisconsin Department of Natural Resources City of La Crosse City of La Crosse, Wisconsin GWAAR Greater Wisconsin Agency on Aging Resources