Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Marathon County under programs of the federal and state government for the year ended December 31, 2025. The information in this Schedule 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 Schedule presents only a selected portion of the operations of Marathon County, it is not intended to and does not present the financial position, changes in net position or cash flows of Marathon County. The reporting entity for Marathon County is based upon criteria established by the Governmental Accounting Standards Board. Marathon County is the primary government according to GASB criteria, while the Children with Disabilities Education Board and North Central Health Center are component units. Federal and state awards received directly by North Central Health Care Center are not included in this report since they have been audited by other auditors for their grants and those amounts are reported in a separate report. The Children with Disabilities Education Board is not required to have a single audit.
The Schedule includes 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.
Marathon County received federal awards from the following pass-through agencies: WI DHS Wisconsin Department of Health Services WI DCF Wisconsin Department of Children and Families WI DNR Wisconsin Department of Natural Resources WI DOJ Wisconsin Department of Justice WI DOT Wisconsin Department of Transportation WI DPI Wisconsin Department of Public Instruction WI DMA Wisconsin Department of Military Affairs WI PSC Public Service Commission of Wisconsin NACCHO National Association of County and City Health Officials NRCS Natural Resource Conservation Service NACD National Association of Conservation Districts Grassworks Grassworks City of Wausau City of Wausau, Wisconsin