Notes to SEFA
Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement with the exception of Assistance Listing No. 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The federal and state cognizant agency is the U.S. Department of Health and Human Services and the Wisconsin Department of Health Services, respectively.