Notes to SEFA
The accompanying Schedules of Federal and State Awards for the County are 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 issued by the Wisconsin Department of Administration and the DHS Audit Guide issued by the Wisconsin Department of Health Services. The Schedules of Expenditures of Federal and State Awards include all federal and state awards of the County. 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 federal and state oversight agencies for the County are as follows: Federal - U.S. Department of Health and Human Services State - Wisconsin Department of Health Services
Payments made directly to recipients and vendors by the State of Wisconsin on behalf of the County totaled $12,297,820 for the 2025 Supplemental Nutrition Assistance Program. This amount is not included on the Schedule of Expenditures of Federal and State Awards.
The County did not receive any federal non-cash assistance, federal loans or federal insurance for the year ended December 31, 2025.
The County did not provide federal awards to subrecipients during the year ended December 31, 2025.
The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Community Aids Reporting System (CARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the Schedules of Expenditures of Federal and State Awards for various DHS and DCF programs agree with the expenditures reported on the May 2025 CARS for the Human Services and Public Health Departments, and the December 2025 SPARC for Child Support and Child Care programs.