Notes to SEFA
The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state award activity of the City of Eau Claire 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 City of Eau Claire, it is not intended to and does not present the financial position, changes in net position or cash flows of the City of Eau Claire.
The schedules of expenditures of federal awards and state financial assistance include adjustments through the March 2, 2026 (expected payment date) Grant Enrollment, Application and Reporting System (GEARS) reports.
The loan program listed below is administered by the City of Eau Claire, and balances and transactions relating to this program are included in the City of Eau Claire's basic financial statements. The amount shown on the schedule of expenditures of federal awards for Assistance Listing Number 11.307 is calculated as described in the compliance supplement. Balance of Loans Outstanding at December 31, 2025 $ 138,437 Cash and Investments Balance at December 31, 2025 479,063 Administrative Expenses Paid Out of Income Duringthe Year - Subtotal 617,500 Federal Share of the Fund 100% Total $ 617,500 The balance of loans outstanding at December 31, 2025 was $138,437.
During 2025, the City of Eau Claire received two payments from the Wisconsin Department of Health Services for Emergency Medical Funding Assistance. The 2025 award amount was $333,709, and the 2026 award amount was $311,980. These amounts were not required to be reported on the SEFA per guidance from the agency.
Federal funds have been passed through the following grantors: DOA Wisconsin Department of Administration DHS Wisconsin Department of Health Services DOJ Wisconsin Department of Justice DMA Wisconsin Department of Military Affairs DOT Wisconsin Department of Transportation NACCHO National Association of County and City Health Officials AFDO Association of Food and Drug Officials WDCF Wisconsin Department of Children and Families EC Co Eau Claire County SAMHSA Substance Abuse and Mental Health Services Administration HCET Health Care Education and Training