Notes to SEFA
The financial reporting entity for Eau Claire County (County) is based upon criteria set forth in generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The financial reporting entity is defined by GASB to consist of: (a) the Primary Government; (b) organizations for which the Primary Government is financially accountable; and (c) other organizations for which the nature and significance of their relationship with the Primary Government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.
The schedules of expenditures of federal awards and state financial assistance have been presented on a basis to reflect the flow of available funds in the individual programs as follows: Expenditures – Expenditures are presented on the modified accrual basis of accounting. Expenditures represent the amount of program funds expended during the year.
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
Federal awards have been passed through the following entities: GWAAR – Greater Wisconsin Agency on Aging Resources WI DCF – Wisconsin Department of Children and Families WI DHS – Wisconsin Department of Health Services WI DMA – Wisconsin Department of Military Affairs WI DOA – Wisconsin Department of Administration WI DOJ – Wisconsin Department of Justice WI DOT – Wisconsin Department of Transportation WI DPI – Wisconsin Department of Public Instruction WI PSC – Wisconsin Public Service Commission WDEOC – Western Dairyland Economic Opportunity Council
Payments made directly to recipients and vendors by the state of Wisconsin under the FoodShare Wisconsin program on behalf of the County are not included in the schedules of expenditures of federal and state awards.