Title: Note 1: Basis of Presentation
Accounting Policies: Note 2: Summary of Significant Accounting Policies
With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 4, due March 31, 2023 and reporting period 5, due September 30, 2023.
De Minimis Rate Used: N
Rate Explanation: Note 4: Indirect Costs
Aspirus, Inc. and Subsidiaries 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 Aspirus, Inc. and Subsidiaries under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Aspirus, Inc. and Subsidiaries, it is not intended to and does not present the financial position, statement of operations, changes in net assets or cash flows of Aspirus, Inc. and Subsidiaries.
Title: Note 3: Tax Identification Number (TIN) Included for PRF and ARP
Accounting Policies: Note 2: Summary of Significant Accounting Policies
With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 4, due March 31, 2023 and reporting period 5, due September 30, 2023.
De Minimis Rate Used: N
Rate Explanation: Note 4: Indirect Costs
Aspirus, Inc. and Subsidiaries has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
TIN’s for the following entities receiving PRF in reporting period 4 or period 5 are included on the Schedule:
• 39-0806250 Divine Savior Healthcare, Inc.
• 39-1670223 Aspirus Medical Group, Inc.
• 26-0806477 Aspirus Ontonagon Hospital, Inc.
• 39-1138241 Aspirus Wausau Hospital, Inc.
• 39-0985690 Aspirus Eagle River Hospital & Clinics, Inc.
• 38-3236977 Aspirus Iron River Hospital & Clinics, Inc.
• 38-2908586 Aspirus Ironwood Hospital & Clinics, Inc.
• 38-1443361 Aspirus Keweenaw Hospital
• 39-0873606 The Howard Young Medical Center, Inc.
• 39-1965593 Ascension Medical Group – Northern Wisconsin, Inc.
• 39-0964813 Aspirus Medford Hospitals & Clinics, Inc.
• 39-0808503 Aspirus Merrill Hospital & Clinics, Inc.
• 39-0868982 Aspirus Riverview Hospital & Clinics, Inc.
• 39-1390638 Aspirus Rhinelander & Tomahawk Hospital & Clinics, Inc.
• 39-0807065 Aspirus Stanley Hospital & Clinics, Inc.
• 39-0808443 Aspirus Stevens Point Hospital & Clinics, Inc.
• 39-0808511 Aspirus VNA Home Health, Inc.
Title: Note 5: Subrecipients
Accounting Policies: Note 2: Summary of Significant Accounting Policies
With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 4, due March 31, 2023 and reporting period 5, due September 30, 2023.
De Minimis Rate Used: N
Rate Explanation: Note 4: Indirect Costs
Aspirus, Inc. and Subsidiaries has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Aspirus, Inc. and Subsidiaries does not have subrecipients of its federal awards.