Notes to SEFA
The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of Sauk County, Wisconsin under programs of the federal and state government for the year ended December 31, 2025. The information in these Schedules 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 Schedules present only a selected portion of the operations of Sauk County, they are not intended to and do not present the financial position, changes in net position or cash flows of the County.
The Schedules of Expenditures of Federal and State Awards include adjustments through the Grant Enrollment, Application and Reporting System (GEARS) reports dated July 22, 2026, and System for Payments and Reports of Contracts (SPARC) reports for December 2025.
Sauk County received federal and state awards from the following pass-through agencies: WI DHS Wisconsin Department of Health Services WI DOT Wisconsin Department of Transportation WI DCF Wisconsin Department of Children and Families WI DOJ Wisconsin Department of Justice WI DMA Wisconsin Department of Military Affairs Dane County Dane County, Wisconsin Adams County Adams County, Wisconsin GWAAR Greater Wisconsin Agency on Aging Resources SAMHSA Substance Abuse and Mental Health Services Administration