Walworth County

Report on Federal and State Awards

December 31, 2024

ATTACHMENT D

Report on Federal and State Awards #26-040 Professional Auditing Services

Table of Contents

December 31, 2024

Page

Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1

Report on Compliance for Each Major Federal and Major State Program;

Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal and State Awards Required by the Uniform Guidance and the State Single Audit Guidelines 3

Schedule of Expenditures of Federal and State Awards 6

Notes to Schedule of Expenditures of Federal and State Awards 15

Schedule of Findings and Questioned Costs 17

Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance

With Government Auditing Standards

Independent Auditors' Report

To the Board of County Supervisors of Walworth County

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Walworth County, Wisconsin (the County), as of and for the year ended December 31, 2024, and the related notes to the financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated May 23, 2025.

Report on Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms.

Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether the County's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Madison, Wisconsin May 23, 2025

Report on Compliance for Each Major Federal and Major State Program;

Report on Internal Control Over Compliance; and

Report on the Schedule of Expenditures of Federal and State Awards Required by the Uniform Guidance and the State Single Audit Guidelines

Independent Auditors' Report

To the Board of County Supervisors of Walworth County

Report on Compliance for Each Major Federal and Major State Program

Opinion on Each Major Federal and Major State Program

We have audited Walworth County's (the County) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement and the State Single Audit Guidelines (the Guidelines) that could have a direct and material effect on each of the County's major federal and major state programs for the year ended December 31, 2024. The County's major federal and major state programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs.

In our opinion, the County complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal and major state programs for the year ended December 31, 2024.

Basis for Opinion on Each Major Federal and Major State Program

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); the audit 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 Guidelines. Our responsibilities under those standards, the Uniform Guidance, and the Guidelines are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the County and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal and major state program. Our audit does not provide a legal determination of the County's compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance

Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the County's federal and state programs.

Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms.

Auditors' Responsibilities for the Audit of Compliance

Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the County's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, the Uniform Guidance, and the Guidelines will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the County's compliance with the requirements of each major federal and major state program as a whole.

In performing an audit in accordance with GAAS, Government Auditing Standards, the Uniform Guidance, and the Guidelines, we exercise professional judgment and maintain professional skepticism throughout the audit.

identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the County's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.

obtain an understanding of the County's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance and the Guidelines, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal or state program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal or state program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and the Guidelines. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal and State Awards Required by the Uniform Guidance and the Guidelines

We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the County as of and for the year ended December 31, 2024, and the related notes to the financial statements, which collectively comprise the County's financial statements. We issued our report thereon dated May 23, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the basic financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal and state awards is presented for purposes of additional analysis as required by the Uniform Guidance and the Guidelines and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal and state awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Madison, Wisconsin July 30, 2025

Federal Pass - Through Pass-Through Assistance Agency/Grant Agency Amounts

Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients

Federal Programs

U. S. Department of Agriculture Child Nutrition Cluster

National School Lunch Program (NSLP) 10.555 DPI NSL-547 33,414$ -$

Total Child Nutrition Cluster 33,414 -

10.557 DHS 154710 312,989 -

SNAP Cluster

10.561 Fond du Lac Co 2024 784,002 -

10.561 DHS 154661 21,436 -

805,438 -

Total U. S. Department of Agriculture 1,151,841 -

U. S. Department of Commerce Broadband Equity, Access, and Deployment Program 11.035 Milwaukee 7 NTIA-BEAD-2022 6,754 -

Total U. S. Department of Commerce 6,754 -

U. S. Department of Justice Cannabis Enforcement and Suppression Effort 16.U01 DOJ 2024 492 -

State Criminal Alien Assistance Program 16.606 DOJ 2024 19,930 -

Public Safety Partnership and Community Policing Grants 16.710 DOJ 2024 16,822 -

Equitable Sharing Program 16.922 DMA 2024 33,729 -

Total U. S. Department of Justice 70,973 -

U. S. Department of Transportation Metropolitan Transportation Planning and State and Non-Metropolitan Planning 20.505 DOT 2023 7,992 -

Formula Grants for Rural Areas 20.509 DOT WI-2023-030-00 887,858 -

Highway Safety Cluster State and Community Highway Safety 20.600 DOT PAPG-2024-WALWORTH-0009 84,603 - State and Community Highway Safety 20.600 DOT SBE-2024-WALWORTH CO SD-00140 31,802 - State and Community Highway Safety 20.600 DOT SBE-2025-WALWORTH CO SD-00160 11,459 - State and Community Highway Safety 20.600 DOT SPD-2025-WALWORTH CO SD-00067 5,566 - National Priority Safety Programs 20.616 DOT IDE-2024-WALWORTH CO SD-00129 26,040 - National Priority Safety Programs 20.616 DOT IDE-2025-WALWORTH CO SD-00150 4,734 - National Priority Safety Programs 20.616 DOT CPS-2024-WALWORTH-SVS-00180 5,997 -

Total Highway Safety Cluster 170,201 -

Hazardous Materials Emergency Preparedness 20.703 DOT 2023-HMEP-FED-04-13346 6,050 -

Total U. S. Department of Transportation 1,072,101 -

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

Special Supplemental Nutrition Program for Women, Infants, and Children

State Administrative Matching Grants for Supplemental Nutrition Assistance Program State Administrative Matching Grants for Supplemental Nutrition Assistance Program

Total SNAP Cluster

See accompanying notes to the schedule of expenditures of federal and state awards.

Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

U. S. Department of the Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 Direct SLFRP-2146 9,142,592$ 360,000$ COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 DVA 2023 14,962 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 DHS 155811 624,991 -

Total COVID-19 Coronavirus State and Local Fiscal Recovery Funds 9,782,545 360,000

COVID-19 Local Assistance and Tribal Consistency Funds 21.032 Direct LATCFCO2076 1,000 -

Total U. S. Department of Treasury 9,783,545 360,000

U. S. Environmental Protection Agency

66.468 DNR 2024-2025 40,143 -

Total U. S. Environmental Protection Agency 40,143 -

U. S. Department of Education Special Education-Grants for Infants and Families 84.181 DHS 550 94,855 -

COVID-19 Education Stabilization Fund American Rescue Plan Elementary and Secondary School Emergency Relief Fund 84.425U DPI S425U210044 229,057 -

Total COVID-19 Education Stabilization Fund 229,057 -

Total U. S. Department of Education 323,912 -

U. S. Department of Health and Human Services

93.043 GWAAR 560510 6,648 -

93.043 GWAAR 560513 2,859 -

9,507 -

Aging Cluster

93.044 GWAAR 560340 99,165 -

93.044 GWAAR 560343 22,961 -

Total Special Programs for the Aging - Title III, Part B-Grants for Supportive Services and Senior Centers 122,126 -

93.045 GWAAR 2024 700 -

93.045 GWAAR 560353 30,941 -

93.045 GWAAR 560355 120,340 -

93.045 GWAAR 560360 130,742 -

Total Special Programs for the Aging - Title III, Part C-Nutrition Services 282,723 -

Nutrition Services Incentive Program 93.053 GWAAR 560422 22,320 -

Total Aging Cluster 427,169 -

Special Programs for the Aging - Title III, Part D-Disease Prevention and Health Promotion Services Special Programs for the Aging - Title III, Part D-Disease Prevention and Health Promotion Services

Total Special Programs for the Aging - Title III, Part D-Disease Prevention and Health

Special Programs for the Aging - Title III, Part B-Grants for Supportive Services and Senior Centers Special Programs for the Aging - Title III, Part B-Grants for Supportive Services and Senior Centers

Special Programs for the Aging - Title III, Part C-Nutrition Services Special Programs for the Aging - Title III, Part C-Nutrition Services Special Programs for the Aging - Title III, Part C-Nutrition Services Special Programs for the Aging - Title III, Part C-Nutrition Services

Capitalization Grants for Drinking Water State Revolving Funds

Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

93.048 DHS 560207 2,049$ -$

National Family Caregiver Support, Title III, Part E 93.052 GWAAR 560520 47,378 - National Family Caregiver Support, Title III, Part E 93.052 GWAAR 560523 12,265 -

Total National Family Caregiver Support, Title III, Part E 59,643 -

Public Health Emergency Preparedness 93.069 DHS 155015 68,349 -

Medicare Enrollment Assistance Program 93.071 DHS 560620 4,937 -

Guardianship Assistance 93.090 DCF 3456 20,966 -

93.243 Direct IH79TI081931-01 154,895 -

Immunization Cooperative Agreements 93.268 DHS 155020 19,868 -

State Health Insurance Assistance Programs 93.324 DHS 560432 6,337 -

Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response

93.391 DHS 155813 961 -

Prevention and Public Health Fund - Immunization Program 93.539 DHS VFA 2,000 -

Promoting Safe and Stable Families 93.556 DCF 3150A 6,479 - Promoting Safe and Stable Families 93.556 DCF 3306 52,345 -

Total Promoting Safe and Stable Families 58,824 -

Temporary Assistance for Needy Families (TANF) 93.558 DCF 3377A 386 - Temporary Assistance for Needy Families (TANF) 93.558 DCF 3377B 1,484 - Temporary Assistance for Needy Families (TANF) 93.558 DCF 3645D 15,993 -

Total Temporary Assistance for Needy Families 17,863 -

Child Support Enforcement 93.563 DCF 0701 2,176 - Child Support Enforcement 93.563 DCF 7332F (17,063) - Child Support Enforcement 93.563 DCF 7332R 25,852 - Child Support Enforcement 93.563 DCF 7477 1,232,921 - Child Support Enforcement 93.563 DCF 7482 (9,033) - Child Support Enforcement 93.563 DCF 7506 1,530 - Child Support Enforcement 93.563 DCF 7622 173,988 - Child Support Enforcement 93.563 DCF 7622F (114,832) -

Total Child Support Enforcement 1,295,539 -

Substance Abuse and Mental Health Services Projects of Regional and National Significance to Public Health or Healthcare Crises

COVID-19 Special Programs for the Aging, Title IV, and Title II Discretionary Projects

Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

CCDF Cluster Child Care and Development Block Grant 93.575 DCF 0831 4,794$ -$ Child Care and Development Block Grant 93.575 DCF 0840 9,628 - Child Care and Development Block Grant 93.575 DCF 0852 112,834 -

Total CCDF Cluster 127,256 -

93.645 DCF 3413 3,376 -

93.645 DCF 3561 32,761 -

93.645 DCF 3681 873 -

Total Stephanie Tubbs Jones Child Welfare Services Program 37,010 -

Foster Care Title IV-E 93.658 DCF 3396 845 - Foster Care Title IV-E 93.658 DCF 3413 6,845 - Foster Care Title IV-E 93.658 DCF 3554 33,803 - Foster Care Title IV-E 93.658 DCF 3561 661,446 - Foster Care Title IV-E 93.658 DCF 3568 11,226 - Foster Care Title IV-E 93.658 DCF 3588 3,432 - Foster Care Title IV-E 93.658 DCF 3645 98,682 - Foster Care Title IV-E 93.658 DCF 3681 54,278 -

Total Foster Care Title IV-E 870,557 -

Adoption Assistance 93.659 DCF 3574 5,271 -

Social Services Block Grant 93.667 DCF 3561 108,749 - Social Services Block Grant 93.667 DCF 3681 8,858 - Social Services Block Grant 93.667 DHS 561 445,452 -

Total Social Services Block Grant 563,059 -

COVID-19 Coronavirus Response and Relief Supplemental Appropriations Act of 2021: Grants to Enhance

93.747 DHS 560333 19,832 -

Children’s Health Insurance Program 93.767 Fond du Lac Co 2024 42,857 -

Medicaid Cluster Medical Assistance Programs - WIMCR 93.778 DHS 2024 770,075 - Medical Assistance Programs 93.778 DHS 878 135,272 - Medical Assistance Programs 93.778 DHS 560152 303,504 - Medical Assistance Programs 93.778 DHS 560155 386,493 - Medical Assistance Programs 93.778 Fond du Lac Co 2024 51,009 - Medical Assistance Programs 93.778 Fond du Lac Co 2024 164,332 - Medical Assistance Programs 93.778 Fond du Lac Co 2024 742,688 - Medical Assistance Programs - School Based Services 93.778 DHS 2024 828,366 -

Total Medicaid Cluster 3,381,739 -

Stephanie Tubbs Jones Child Welfare Services Program Stephanie Tubbs Jones Child Welfare Services Program Stephanie Tubbs Jones Child Welfare Services Program

Adult Protective Services to Respond to COVID-19

Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

93.958 DHS 515 8,472$ -$

93.958 DHS 569 22,005 -

Total Block Grant for Community Mental Health Services 30,477 -

93.959 DHS 515 1,290 -

93.959 DHS 533234 32,254 -

93.959 DHS 533235 9,216 -

93.959 DHS 533236 4,608 -

93.959 DHS 545 67,779 -

93.959 DHS 546 21,404 -

93.959 DHS 570 29,728 -

Total Block Grants for Prevention and Treatment of Substance Abuse 166,279 -

93.994 DHS 159320 31,941 -

Total U. S. Department of Health and Human Services 7,425,185 -

U. S. Department of Homeland Security Emergency Management Performance Grants 97.042 DMA 2024-EMPG-01-13436 57,020 -

Total U. S. Department of Homeland Security 57,020 -

TOTAL FEDERAL PROGRAMS 19,931,474$ 360,000$

Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Prevention and Treatment of Substance Abuse

Maternal and Child Health Services Block Grant to the States

Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Prevention and Treatment of Substance Abuse

Block Grants for Community Mental Health Services Block Grants for Community Mental Health Services

Pass-Through Pass-Through Agency Agency/Grant Amount

State Identifying Identifying State Provided to ID Name Number Expenditures Subrecipients

State Programs

Wisconsin Department of Agriculture, Trade and Consumer Protection Wisconsin Clean Sweep Program - Household Hazardous Waste 115.04 2024 17,583$ -$ Wisconsin Clean Sweep Program - Agricultural 115.04 2024 4,343 - Wisconsin Clean Sweep Program - Prescription Drug 115.04 2024 1,014 -

Total Wisconsin Clean Sweep Program 22,940 -

Basic Annual Staffing Grants 115.15 9214-24-65-00 187,746 - Land and Water Resource Management Projects 115.40 9214-24-65-00 43,181 -

253,867 -

Wisconsin Department of Public Instruction Special Education and School Age Parent Aid 255.101 LEA-100 2,341,283 - State School Lunch Aid 255.102 LEA-107 670 - High Cost Special Education Aid 255.210 LEA-119 263,271 - County Handicapped Children’s Education Board 255.334 LEA-117 1,550,470 -

Total Wisconsin Department of Public Instruction 4,155,694 -

Wisconsin Department of Natural Resources Electronic Waste Recycling 370.479 2024-12 2,580 -

State Wildlife Abatement Administration 370.553 20-7255-0044-RA 12,466 -

Snowmobile Trail Aids

370.574 &

370.575 S-5938 19,930 -

Snowmobile Trail Aids

370.574 &

370.575 S-6049 32,600 -

Total Snowmobile Trail Aids 52,530 -

Lake Planning Grant 370.663 LMPN12124 14,370 -

NPS-Targeted Runoff Mgt-Cost Sharing 370.TF1 TMD6400LY24 284,814 -

Total Wisconsin Department of Natural Resources 366,760 -

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

Total Wisconsin Department of Agriculture, Trade and Consumer Protection

State Identifying Identifying State Provided to ID Name Number Expenditures Subrecipients

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

Wisconsin Department of Transportation Specialized Transit County Operating Aids (Elderly & Disabled) 395.168 2024 293,114$ -$

Mass Transit Operating Assistance Grant 395.177 WI-2023-030-00 233,650 -

Total Wisconsin Department of Transportation 526,764 -

Wisconsin Department of Health Services IM Fraud-FPI Non Fed 435.000060 Fond du Lac Co 2024 32,273 - IM COVID Unwinding State 435.000252 Fond du Lac Co 252 15,774 - IM State Share 435.000283 Fond du Lac Co 283 393,831 - IM Fed Share 435.000284 Fond du Lac Co 284 4,317 - Adult Protective Services 435.000312 312 90,570 - Coordinated Services- County 435.000515 515 50,238 - Community Mental Health 435.000516 516 189,215 - Birth to Three Initiative 435.000550 550 99,361 - Basic County Allocation 435.000561 561 1,671,714 - State/County Match 435.000681 681 232,544 - WIC Farmer's Market 435.154720 154720 3,382 - Communicable Disease Control & Prevention 435.155800 155800 7,100 - Lead Poisoning 435.157720 157720 10,163 - Children's COP 435.000377 377 62,116 - Alzheimer's Family Support 435.000381 381 50,883 -

ILSP 435.512000 512000 16,439 -

435.560100 560100 887,047 - Elderly Benefit Specialist Program 435.560320 GWAAR 560320 28,215 - Elder Benefit Specialist Office of the Commissioner of Insurance State Pharmaceutical

435.560328 560328 7,008 - Senior Community Services 435.560330 GWAAR 560330 8,630 - Congregate Meals 435.560355 GWAAR 560355 133,006 - Home Delivered Meals 435.560360 GWAAR 560360 23,180 - Elder Abuse 435.560490 GWAAR 560490 30,433 - CLTS Waiver CWA Admin GPR 435.000877 877 135,272 -

Total Wisconsin Department of Health Services 4,182,711 -

Social Services Block Grant - Aging & Disability Resource Center

Assistance Program - Aging & Disability Resource Center

State Identifying Identifying State Provided to ID Name Number Expenditures Subrecipients

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

Wisconsin Department of Children & Families Children First 437.0700C 0700C 29,371$ -$ Food Stamp Agency Incentive 437.0965 0965 2,576 - AFDC Agency Incentives 437.0975 0975 17 - Medicaid Agency Incentive 437.0980 0980 3,463 - CW Kinship Care Program - Benefits 437.3377A 3377A 38,254 - CW Kinship Care Program - Benefits 437.3377B 3377B 72,690 - CW Kinship Care Program - Assessment 437.3380A 3380A 3,146 - CW Kinship Care Program - Assessment 437.3380B 3380B 7,717 - Youth Justice Innovation Grants 437.3407C 3407C 99,547 - JJ Community Intervention Program 437.3410 3410 4,785 -

JJ AODA 437.3411 3411 14,293 -

JJ Youth Aids 437.3413 3413 927,427 - Subsidized Guardianship 437.3456 3456 38,937 - Basic County Allocation 437.3561 3561 713,773 - CW Children & Family Allocation 437.3681 3681 57,174 - Out-of-Home Care Placements for Sex Trafficked Youth 437.3720 3720 15,505 - Child Support State Funding Allocation 437.7502 7502 201,682 - Child Support Medical Support 437.7606 7606 4,339 -

Total Wisconsin Department of Children & Families 2,234,696 -

Wisconsin Department of Justice Drug Crimes Enforcement 455.225 Kenosha Co 2022-DJ-01-18513 36,612 - Treatment Alternatives and Diversion Program 455.271 2024-TD-02-18396 143,291 - Victim and Witness Assistance - A Program Cluster 455.532 2024 120,059 -

Total Wisconsin Department of Justice 299,962 -

Wisconsin Department of Military Affairs Emergency Response Equipment Grant 465.308 DMA 2024-EPCRA-01-13788 5,694 - Emergency Planning Grant 465.337 DMA 2024-EPCRA-LEPC-02-13437 28,745 -

Next Generation 911 Geographic Information Systems Grants 465.368 DMA 2023-G121 44,644 - Next Generation 911 Public Safety Answering Point Equipment Grant 465.368 DMA 2023-P131 70,252 -

Total State ID 465.368 114,896 -

Total Wisconsin Department of Military Affairs 149,335 -

Wisconsin Department of Veterans Affairs County Veterans Service Office 485.267 2024 17,875 -

Total Wisconsin Department of Veterans Affairs 17,875 -

State Identifying Identifying State Provided to ID Name Number Expenditures Subrecipients

WALWORTH COUNTY, WISCONSIN

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

For the Year Ended December 31, 2024

Grantor Agency/Program Title

Wisconsin Department of Administration Wisconsin Land Information Program 505.173 289-166 1,000$ -$ Wisconsin Land Information Program 505.173 AD239065 55,000 -

Total Wisconsin Land Information Program 56,000 -

TOTAL STATE PROGRAMS 12,243,664$ -$

Notes to Schedule of Expenditures of Federal and State Awards Year Ended December 31, 2024

1. Basis of Presentation

The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Walworth County under programs of the federal and state government for the year ended December 31, 2024. 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 Walworth County, it is not intended to and does not present the financial position, changes in net position or cash flows of Walworth County.

2. Summary of Significant 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.

3. GEARS/SPARC Report Dates

The schedule of expenditures of federal and state awards includes adjustments through the February 14, 2025 Grant Enrollment, Application and Reporting System (GEARS) reports and the April 2, 2025 SPARC report.

4. Indirect Cost Rate

Walworth County has not elected to use the 10% de minimis indirect cost rate of the Uniform Guidance.

Notes to Schedule of Expenditures of Federal and State Awards

5. Pass-Through Agencies

Walworth County received federal or state awards from the following pass-through agencies:

DPI Wisconsin Department of Public Instruction DHS Wisconsin Department of Health Services DOJ Wisconsin Department of Justice DOT Wisconsin Department of Transportation DNR Wisconsin Department of Natural Resources GWAAR Greater Wisconsin Agency on Aging Resources DCF Wisconsin Department of Children and Families DMA Wisconsin Department of Military Affairs DVA Wisconsin Department of Veterans Affairs Milwaukee 7 Milwaukee 7 Fond du Lac Co Fond du Lac County, Wisconsin Kenosha Co Kenosha County, Wisconsin

Schedule of Findings and Questioned Costs

Section I - Summary of Auditors' Results

Financial Statements

Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified

Internal control over financial reporting:

Material weakness(es) identified? yes X no Significant deficiency(ies) identified? yes X none reported

Noncompliance material to financial statements noted? yes X no

Federal and State Awards

Internal control over major programs:

Federal Programs State Programs

Material weakness(es) identified? yes X no yes X no

Significant deficiencies identified that are not considered to be material weakness(es)?

yes

X none reported none reported

Type of auditor's report issued on compliance for major programs: Unmodified

Any audit findings disclosed that are required to be reported in accordance with section 2 CFR 200.516(a) of the Uniform Guidance or the State Single Audit Guidelines?

no

Auditee qualified as low-risk auditee? X yes no X yes no

Identification of major federal programs:

Assistance Listing

Numbers

Name of Federal Program or Cluster

10.561 Snap Cluster: State Administrative Matching Grants for Supplemental

Nutrition Assistance Program

21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds

93.778 Medicaid Cluster: Medical Assistance

Dollar threshold used to distinguish between Type A and Type B programs:

$750,000

$250,000

Dollar threshold used to distinguish between DHS Type A and Type B programs: $360,490

Identification of major state programs:

State Number Name of State Program

437.3413 435.561

JJ Youth Aids Basic County Allocation (DHS)

Identification of federal programs tested in accordance with SSAG:

ALN Number Name of State Program

93.778 Wisconsin Medicaid Cost Reporting (WIMCR)

93.778 School Based Services

Section II - Financial Statement Findings Required to be Reported in Accordance with Government

Auditing Standards

No findings were reported.

Section III - Federal and State Awards Findings and Questioned Costs

No findings were reported.

Section IV - Other Issues

Does the auditor's report or the notes to the financial statements include disclosure with regard to substantial doubt as to the auditee's ability to continue as a going concern?

Does the audit report show audit issues (i.e., material non-compliance, non-material non-compliance, questioned costs, material weakness, significant deficiency, management letter comment, excess revenue or excess reserve) related to grants/contracts with funding agencies that require audits to be in accordance with the State Single Audit Guidelines:

Department of Agriculture, Trade and Consumer

Protection

Department of Public Instruction yes X no Department of Natural Resources yes X no Department of Transportation yes X no Department of Health Services yes X no Department of Children & Families yes X no Department of Justice yes X no Department of Military Affairs yes X no Department of Veteran Affairs yes X no Department of Administration yes X no

Was a Management Letter or other document conveying audit comments issued as a result of this audit?

Yes

Name and signature of Principal

Justin Hoagland

Date of report July 30, 2025

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