Title: Programs listed as federal awars that wer considered major state programs
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Marquette 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 basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following program, listed as a federal award, was considered a major state program: WI Medicaid Cost Reporting $66,639
Title: Revenues and Expenditures for Child Support
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Marquette 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 basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Revenues and expenditures for child support are comprised of the following: Direct Costs Federal $161,146 CS Fees $(986) Totals per Schedule of Expenditures of Federal Awards $160,160 State Portion $28,827 Per SPARC Summary $188,987
Title: Matching costs for State program #395.168
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Marquette 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 basic 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 totaled $103,752.
Title: Community Aids Reporting System
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Marquette 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 basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported on Exhibits C-1 and C-2 reflect payments reported on Community Aids Reporting System (CARS) reports as of May 22, 2023 and on the December 2022 System for Payments and Reports of Contracts (SPARC) report.
Title: Pass Through Agencies
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Marquette 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 basic 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:DHS Wisconsin Department of Health ServicesDCF Wisconsin Department of Children and FamiliesDOJ Wisconsin Department of JusticeDOR Wisconsin Department of RevenueDOA Wisconsin Department of AdministrationDMA Wisconsin Department of Military AffairsGWAAR Greater Wisconsin Agency on Aging Resources
Title: Wisconsin Comprehensive Community Services
Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Marquette 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 basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Wisconsin Comprehensive Community Services (CCS) is a non-grant Medicaid fee-for-service program. Marquette County received DHS funding from CCS totaling $460,750. This funding is not subject to single audit and is not presented on the schedules of expenditures of federal awards.