Notes to SEFA
The accounting records for the grant programs are maintained on the modified accrual basis of accounting.
The County's federal oversight agency for the audit is the U.S. Department of Health and Human Services. The County's state cognizant agency is the Wisconsin Department of Health Services.
Federal awards are those programs which the County has contracted with Federal agencies and the State of Wisconsin, and are funded with Federal resources. Major Federal awards for 2025 were determined in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
State awards are those programs, including Federal programs, which are funded by the State of Wisconsin. Major programs are defined in the State Single Audit Guidelines.
If the program period is not the year ended December 31, 2025, the fiscal period is disclosed in the Schedules.
The GEARS report was reported by line items on the Schedules of Expenditures of Federal and State of Wisconsin Financial Awards. Line items labeled "non reimbursable" and "adjustment" on GEARS were not included in the Schedules of Expenditures of Federal and State of Wisconsin Financial Awards and need to be considered when reconciling the GEARS report.
Matching costs for State program 395.168 for the year ended December 31, 2025 were $50,648.