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 the Treasury • State – Wisconsin Department of Natural Resources
Federal awards have been passed through the following entities: • WI DCF – Wisconsin Department of Children and Families • WI DHS – Wisconsin Department of Health Services • WI DMA – Wisconsin Department of Military Affairs • WI DNR – Wisconsin Department of Natural Resources • WI DOA – Wisconsin Department of Administration • WI DOJ – Wisconsin Department of Justice • WI DOT – Wisconsin Department of Transportation • WI PSC – Wisconsin Public Service Commission • WI DVA – Wisconsin Department of Veteran’s Affairs
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.
In the prior years, the County received community development block grants to finance housing rehabilitation loans made to local homeowners. Program income received by the County is obligated for additional housing rehabilitation loans. During 2025, the County received program income of $102,856 and expended $61,229 from their housing rehabilitation loan fund. At December 31, 2025, program income of $116,686 is available for future housing rehabilitation loans and administrative expenses. Outstanding mortgages receivable totaled $1,700,538.
The County has received community development block grants to finance housing rehabilitation loans made to homeowners in the Northwoods Consortium Revolving Loan Program. Program income received by the County is obligated for additional housing rehabilitation loans. During 2025, the County received intergovernmental grant income of $1,387,210, program income of $395,357 and expended $1,813,318 from their housing rehabilitation loan fund as detailed below: At December 31, 2025, a program deficit of $1,095 exists. Outstanding mortgages receivable totaled $11,360,745