Notes to SEFA
The accompanying Schedules of Expenditures of Federal and State Awards for Waupaca County, Wisconsin 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 Waupaca County, Wisconsin. Because the schedules present only a selected portion of the operations of Waupaca County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Waupaca County, Wisconsin.
The federal and state oversight agencies for Waupaca County, Wisconsin are as follows: Federal - U.S. Department of Treasury State - Wisconsin Department of Health Services
Payments made directly to recipients and vendors by the State of Wisconsin under the FoodShare Wisconsin program on behalf of Waupaca County, Wisconsin 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 Community Aids Reporting System (CARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing Waupaca County, Wisconsin for various federal and state program expenditures. The expenditures reported on the Schedules of Expenditures of Federal and State Awards for various DHS & DCF programs agree with the expenditures reported on the June 2026 GEARS for the Human Services and Public Health Departments, and the December 2025 SPARC for Child Support and Child Care programs.