Notes to SEFA
Title: Report Dates
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Trempealeau County has not elected to use the 10% de minimis indirect cost rate.
The schedule of expenditures of federal and state awards includes adjustments through the June 1, 2023 (expected payment date) Community Aids Reporting System (CARS) reports and the December 2022 SPARC reports. Federal/state funding splits for awards passed through the Wisconsin Department of Health Services (DHS) are based on the splits provided by DHS on February 15, 2023; awards passed through the Wisconsin Department of Children and Families (DCF) are based on the splits provided by DCF on April 18, 2023.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Trempealeau County has not elected to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Trempealeau County under programs of the federal and state government for the year ended December 31, 2022. The information in this Schedule 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 Schedule presents only a selected portion of the operations of Trempealeau County, it is not intended to and does not present the financial position, changes in net position or cash flows of Trempealeau County. The reporting entity for Trempealeau County is based upon criteria established by the Governmental Accounting Standards Board. Trempealeau County is the primary government according to GASB criteria, while the Health Care Center is an enterprise fund. Federal and state awards received directly by the Health Care Center are not included in this report since the Health Care Center has been audited by other auditors for their grants and those amounts are reported in a separate report.
Title: Pass-Through Agencies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Trempealeau County has not elected to use the 10% de minimis indirect cost rate.
Trempealeau County received federal awards from the following pass-through agencies: WI DHS - Wisconsin Department of Health Services; WI DCF - Wisconsin Department of Children and Families; WI DMA - Wisconsin Department of Military Affairs; WI DOA - Wisconsin Department of Administration; GWAAR - Greater Wisconsin Agency on Aging Resources; La Crosse County - La Crosse County, Wisconsin