Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the UniformGuidance 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 ofbusiness to amounts reported as expenditures in prior years. Pass-through entity identifying numbers arepresented where available.The underlying accounting records for some grant programs are maintained on the modified accrual basisof 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 enoughthereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability isincurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., whenthe revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Lafayette 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 Lafayette County, including Memorial Hospital of Lafayette 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 Lafayette County, it is not intended to and does not present the financial position, changes in net position or cash flows of Lafayette County.
Title: CARS/SPARC Report Dates
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the UniformGuidance 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 ofbusiness to amounts reported as expenditures in prior years. Pass-through entity identifying numbers arepresented where available.The underlying accounting records for some grant programs are maintained on the modified accrual basisof 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 enoughthereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability isincurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., whenthe revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Lafayette 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 Community Aids Reporting System (CARS) reports dated March 30, 2023 and SPARC reports for December 2022. Federal/state funding splits for awards passed through Wisconsin Department of Health Services (DHS) are based on the splits provided by DHS on January 23, 2023. Federal/state funding splits for awards passed through Wisconsin Department of Children and Families (DCF) are based on the splits provided by DCF on January 30, 2023.
Title: Pass-Through Agencies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the UniformGuidance 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 ofbusiness to amounts reported as expenditures in prior years. Pass-through entity identifying numbers arepresented where available.The underlying accounting records for some grant programs are maintained on the modified accrual basisof 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 enoughthereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability isincurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., whenthe revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Lafayette County has not elected to use the 10% de minimis indirect cost rate.
Lafayette County received federal awards from the following pass-through agencies:DHS Wisconsin Department of Health ServicesDNR Wisconsin Department of Natural ResourcesDOA Wisconsin Department of AdministrationDCF Wisconsin Department of Children and FamiliesDMA Wisconsin Department of Military AffairsGWAAR Greater Wisconsin Agency on Aging ResourcesGreen County Green County, Wisconsin
Title: ALN 93.498 Provider Relief Fund and American Rescue Plan (ARP) Rural Distri
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the UniformGuidance 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 ofbusiness to amounts reported as expenditures in prior years. Pass-through entity identifying numbers arepresented where available.The underlying accounting records for some grant programs are maintained on the modified accrual basisof 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 enoughthereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability isincurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., whenthe revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: Lafayette County has not elected to use the 10% de minimis indirect cost rate.
The Health Resources and Services Administration (HRSA) has directed health care providers to report expenditures on the Schedule using Periods that are based on the deadline to use the funds along with the PRF portal reporting time period. In accordance with this guidance, Lafayette County has reported expenditures for ALN 93.498 that were incurred between January 1, 2021 and December 31, 2022, which represent Periods 3 and 4 as identified by HRSA, in the accompanying Schedule.