Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, 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: Center for Independent Living for Western Wisconsin, Inc. has a provisional approved indirect cost rate. The amount of indirect costs charged to grants is less than that rate. The organization has elected not to use the de minimis cost rate of 10% as allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Center for Independent Living for Western Wisconsin, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Title 2 U.S. Code of Federal Regulations Part 200 and the State Single Audit Guidelines. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, 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: Center for Independent Living for Western Wisconsin, Inc. has a provisional approved indirect cost rate. The amount of indirect costs charged to grants is less than that rate. The organization has elected not to use the de minimis cost rate of 10% as allowed under Uniform Guidance.
Center for Independent Living for Western Wisconsin, Inc. had no subrecipients of federal funds during the period ended September 30, 2023.
Title: VENDOR CONTRACTS
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, 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: Center for Independent Living for Western Wisconsin, Inc. has a provisional approved indirect cost rate. The amount of indirect costs charged to grants is less than that rate. The organization has elected not to use the de minimis cost rate of 10% as allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards does not include rate-based vendor contracts. During the fiscal year ending September 30, 2023, the Organization received $129,924 from counties through Children’s Long-Term Support Program, $192,039 from IRIS and other managed care organization for personal care services, $141,943 from Wisconsin Department of Workforce Development for various services, and $677,122 from various counties and managed care organizations for transportation, mileage reimbursements, and other services.