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, they are not intended to and do not present the financial position, changes in net position, or cash flows of the County.
Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2025 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to charge a de minimis rate of 15% of modified total costs.
The federal and state oversight agencies for the County are as follows: Federal - U.S. Department of Treasury State - Wisconsin Department of Health Services
The Schedules of Expenditures of Federal and State Awards do not include repayments received by the County for Title 19 Medical Assistance programs. The payments are considered a contract for services between the State and the County and therefore are not reported as federal or state awards.
Federal awards have been passed through the following entities: 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 DNR - Wisconsin Department of Natural Resources WI DOA - Wisconsin Department of Administration WI DOJ - Wisconsin Department of Justice WI DOT - Wisconsin Department of Transportation
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. 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 April 2026 GEARS for the Departments of Human Services and Public Health, and the December 2025 SPARC for the Departments of Human Services and Child Support.