Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Bayfield 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. Certain state programs, specifically some of those awarded by the Wisconsin Department of Natural Resources, are required to be reported on the Schedule, but may not be subject to testing. Because the Schedule presents only a selected portion of the operations of Bayfield County, it is not intended to and does not present the financial position, changes in net position or cash flows of Bayfield County.
The Schedule includes adjustments through the July 1, 2026 (expected payment date) Grant Enrollment Application and Reporting System (GEARS) reports and the December 2025 SPARC report through April 6, 2026. Federal/state funding splits for awards passed through the Wisconsin Department of Health Services (DHS) are based on the splits provided by DHS on March 2, 2026; awards passed through the Wisconsin Department of Children and Families (DCF) are based on the splits provided by DCF on January 30, 2026.
Bayfield County received federal awards from the following pass-through agencies: U of MN University of Minnesota Extension Wood County Wood County, Wisconsin GWAAR Greater Wisconsin Agency of Aging Resources NEHA National Environmental Health Association WI DCF Wisconsin Department of Children and Families WI DHS Wisconsin Department of Health Services WI DMA Wisconsin Department of Military Affairs WI DNR Wisconsin Department of Natural Resources WI DOA Wisconsin Department of Administration WI DOJ Wisconsin Department of Justice WI PSC Public Service Commission of Wisconsin