Notes to SEFA
The accompanying schedules of expenditures of federal and state awards for the County are 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 issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
The federal and state oversight agencies for the County are as follows: Federal – U.S. Department of Health and Human Services State – Wisconsin Department of Natural Resources
Federal awards have been passed through the following entities: Ashland County, Wisconsin Wood County, Wisconsin GWAAR – Greater Wisconsin Agency on Aging Resources WI DCF – Wisconsin Department of Children and Families WI DHS – Wisconsin Department of Health Services WI DMA – Wisconsin Department of Military Affairs WI DOA – Wisconsin Department of Administration
Payments made directly to recipients and vendors by the state of Wisconsin under the FoodShare Wisconsin program on behalf of the County are not included in the Schedules of Expenditures of Federal and State Awards.
The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Grant Enrollment, Application and Reporting System (GEARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures.