Title: State Direct Payments
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of Wood County under programs of the federal and state government for the year ended December 31, 2022. 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 (the Uniform Guidance) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Wood County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wood County. Expenditures reported on the schedules are reported on the 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Payments made directly to recipients and vendors by the State of Wisconsin on behalf of the County totaled $29,269,991 for 2022. The amounts are not included in the schedule of expenditures of federal awards and schedule of expenditures of state financial assistance. Detail by program of the direct payments by the State during 2022 follows: Program: Food Stamps $29,269,991
Title: Soils and Water Resource Management Activities
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of Wood County under programs of the federal and state government for the year ended December 31, 2022. 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 (the Uniform Guidance) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Wood County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wood County. Expenditures reported on the schedules are reported on the 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Detail of the sources and uses of the SWRM program for County Staff and Support and Land and Water Resource Management (LWRM) Plan Implementation for 2022 are as follows:SWRM Plan Implementation 115.150 Sources: Receipts from state $155,600 Less - Beginning receivable (19,082) Plus ending receivable 28,972 Total sources $165,490 Uses: Reimbursed staff and support $165,490 LWRM Plan Implementation 115.400 Sources: Receipts from state $85,862 Less - Beginning receivable (47,356) Plus ending receivable 23,706 Total state sources $62,212 Uses: Total cost share payments $62,212 Total Uses $62,212
Title: State of Wisconsin Community Aids Reporting System
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of Wood County under programs of the federal and state government for the year ended December 31, 2022. 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 (the Uniform Guidance) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Wood County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wood County. Expenditures reported on the schedules are reported on the 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Wisconsin Department of Health Services (DHS) utilizes the Community Aids Reporting System (CARS) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the schedule of expenditures of federal awards and the schedule of expenditures of state financial assistance for various DHS programs agree with the expenditures reported on May 1, 2023, CARS (092313).