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 Dodge, Wisconsin (the County) 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, they are not intended to and do not present the financial position, changes in net position or cash flows of the County.
The Schedules include adjustments through the Grant Enrollment, Application and Reporting System (GEARS) reports dated June 23, 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 Dodge received federal awards from the following pass-through agencies: DHS Wisconsin Department of Health Services DMA Wisconsin Department of Military Affairs DOT Wisconsin Department of Transportation DCF Wisconsin Department of Children and Families DOJ Wisconsin Department of Justice