Notes to SEFA
Title: Revenues
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of Unified Community Services and are presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Unified does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs
Revenues reported on Schedules 3 and 4 reflect payments reported on the Community Aids Reporting System as of May 22, 2023.
Title: Major State Program on the Schedule of Expenditures of Federal Awards
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of Unified Community Services and are presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Unified does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs
Of the total Medicaid expenditures listed on Schedule 3, $319,625 related to Wisconsin Medicaid Cost Reporting (WIMCR). WIMCR was considered a major state program.
Title: Pass-thoguh Agencies
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of Unified Community Services and are presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: Unified does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. A central services cost allocation plan is prepared by an independent organization and used to allocate indirect costs to grant programs
Federal funds have been passed-through the following: DHS – Wisconsin Department of Health Services Grant County, Wisconsin