Notes to SEFA
The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the County of Dane under programs of the federal and state government for the year ended December 31, 2025. The information in these Schedules 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 Schedules present only a selected portion of the operations of the County of Dane, they are not intended to and do not present the financial position, changes in net position or cash flows of the County of Dane.
The Schedules of Expenditures of Federal and State Awards include 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.
The County of Dane received federal awards from the following pass-through agencies: City of Madison City of Madison, Wisconsin Green County Green County, Wisconsin DHS Wisconsin Department of Health Services DCF Wisconsin Department of Children and Families DOA Wisconsin Department of Administration DOT Wisconsin Department of Transportation DMA Wisconsin Department of Military Affairs DOJ Wisconsin Department of Justice