Audit 26167

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, 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: The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of Wisconsin Primary Health Care Association, Inc. (WPHCA) under programs of the federal government for the year ended March 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 (the Guidelines). Because the schedule presents only aselected portion of the operations of WPHCA, it is not intended to and does not present the financial position, changes in net assets or cash flows of WPHCA.Management reviews the expenditures of federal and state awards for each entity that comprises the Association and its affiliate and determines if a separate audit is required under the Uniform Guidance and the Guidelines. Expenditures for Wisconsin Community Health Center Network, LLC, which is a consolidated subsidiary of the Association, are not included to meet the requirements of the Uniform Guidance and the Guidelines because Wisconsin Community Health Center Network, LLC, does not obtain federal or state awards and therefore does not require an audit under the Uniform Guidance and the Guidelines.