Notes to SEFA
Title: Non-Cash Assistance, Loans and Insurance
Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, whereby revenues are recognized following the cost principals contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. Pass through entity numbers are presented where available. The Organization applies all Financial Accounting Standards Board pronouncements in accounting and reporting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Kenosha Community Health Center, Inc. and Subsidiary did not receive any federal non-cash assistance, federal loans or federal insurance for the year ended February 28, 2022.
Title: Subrecipient
Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, whereby revenues are recognized following the cost principals contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. Pass through entity numbers are presented where available. The Organization applies all Financial Accounting Standards Board pronouncements in accounting and reporting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Kenosha Community Health Center, Inc. and Subsidiary did not provide federal awards to subrecipients during the year ended February 28, 2022.
Title: Basis for Presentation
Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, whereby revenues are recognized following the cost principals contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. Pass through entity numbers are presented where available. The Organization applies all Financial Accounting Standards Board pronouncements in accounting and reporting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Kenosha Community Health Center, Inc. under programs of the federal and state government for the year ended February 28, 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, and in accordance with the State Single Audit Guidelines.