Title: Iowa County Fair Association
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Iowa County Fair Association is considered a separate entity. Therefore, state aid and related expenditures of the Fair Association are not reflected in this schedule.
Title: State Program #395.168
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Matching costs for State program #395.168 for the year ended December 31, 2022 was $46,307.
Title: Title III
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
In-kind expenditures for Title III totaled $1,729 and are not reflected in the expenditure totals.
Title: Community Aids Report System
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported on the schedules of expenditures of federal and state awards reflect payments reported on the State of Wisconsin CARS as of May 22, 2023, GEARS as of June 23, 2023, and on the December 2022 SPARC report.
Title: Expenditures for Child Support
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures for child support are comprised of the following: ExpendituresMSL Take Back$ (930)MSL Incentive 1,410All Other Expenditures 180,974Child Support Fees (1,199)GPR/PR Funding Allocation 28,480Qualifying Non-IV-D Activities993Medical Support GPR Earned970Performance Incentives 10,919 Totals per Schedules of Expenditures of Federal and State Awards $ 221,617
Title: Title XIX Medical Assistance
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Title XIX Medical Assistance payments to Iowa County for the year ended December 31, 2022 are not included in the Schedule of Expenditures of Federal Awards.
Title: Pass Through Agencies
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Iowa County, Wisconsin and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal funds have been passed through the following agencies: DCF Wisconsin Department of Children and Families DHS Wisconsin Department of Health Services DMA Wisconsin Department of Military Affairs DOA Wisconsin Department of Administration DOJ Wisconsin Department of Justice DOT Wisconsin Department of Transportation GWAAR Greater Wisconsin Agency on Aging Resources UCS Unified Community Services Rock County, Wisconsin Green County, Wisconsin Grant County, Wisconsin