Notes to SEFA
The County of Milwaukee (County) is a governmental entity established by laws of the State of Wisconsin and has the powers of a body corporate, as defined in the Statutes. All significant operations of the County are included in the scope of the Single Audit in accordance with the provisions 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 State of Wisconsin, Department of Administration. The U.S. Department of Transportation has been designated as the County's cognizant agency for the Single Audit. (a) Programs Subject to Single Audit All Federal awards received by the County directly from the Federal government or passed through the State of Wisconsin have been included in the Schedules of Expenditures of Federal Awards. All State Awards received by the County have been included in the Schedules of Expenditures of State Awards. (b) Fiscal Period Audited Single Audit testing procedures were performed for program transactions occurring during the calendar year ended December 31, 2025.
(a) Title XIX Medical Assistance payments to the Behavioral Health Division for 2025 and 2024 amounted to $79,326,778 and $90,922,405 respectively. These amounts consisted of the following items: 2025 2024 Patient Billing Cash Receipts: $77,159,684 $58,126,588 Wraparound Capitation Payments: 1,788 7,967,851 Crisis and case management billings: 2,165,306 24,827,966 Total $79,326,778 $90,922,405 These amounts are unaudited and are presented to satisfy the disclosure requirement by the State of Wisconsin, Department of Health Services, Division of Health. (b) Program income was received mainly in the form of principal and interest payments from home rehabilitation loans to lower-income occupants. The original home repair loans were funded by Community Development Block Grants (CDBG) and Home Investment Partnership (HOME), which originated from the U.S. Department of Housing and Urban Development. CDBG and HOME program income of $39,902 and $141,146 respectively was received from these loans in 2025. (c) According to the State of Wisconsin, Department of Children and Families, 2025 Youth Aids-State payments for correctional facility charges were $5,507,533. This amount is unaudited and is presented as additional information to satisfy disclosure requirements established by the State of Wisconsin, Department of Health and Family Services.