Notes to SEFA
Title: Family Care Program
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state award activity of United Community Center, Inc. and Affiliates programs of the federal and state governments 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 State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of United Community Center, Inc. and Affiliate, it is not intended to and does not present the financial position, changes in net assets, or cash flows of United Community Center, Inc. and Affiliate.
De Minimis Rate Used: Both
Rate Explanation: United Community Center, Inc. and Affiliate utilizes an indirect cost rate consistent with respective grant awards. In instances where a rate is not directly identified, the Organization has elected to charge a de minimis indirect rate of 10% of modified total direct costs.
United Community Center, Inc. also received the following funding from the Milwaukee County Department of Family Care under the Wisconsin Family Care Program.Adult Day Care Program $ 516,598Care Management Services 1,024,128Total Family Care Program $ 1,540,726The Wisconsin Family Care Program is funded by a combination of Federal Medical Assistance and state of Wisconsin funding; however, the Wisconsin Department of HealthServices does not consider the program to be federal or state financial assistance and has concluded that the Uniform Guidance and the State Single Audit Guidelines are not applicable. Therefore, the above payments are not included in the schedules of expenditures of federal and state awards. The Organization has presented additional reserve supplemental schedules on pages 42 and 43 on program revenues and expenses inaccordance with the Milwaukee County Department of Family Care contract.
Title: Oversight Agencies
Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state award activity of United Community Center, Inc. and Affiliates programs of the federal and state governments 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 State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of United Community Center, Inc. and Affiliate, it is not intended to and does not present the financial position, changes in net assets, or cash flows of United Community Center, Inc. and Affiliate.
De Minimis Rate Used: Both
Rate Explanation: United Community Center, Inc. and Affiliate utilizes an indirect cost rate consistent with respective grant awards. In instances where a rate is not directly identified, the Organization has elected to charge a de minimis indirect rate of 10% of modified total direct costs.
The federal and state oversight agencies for United Community Center, Inc. and Affiliate are as follows:Federal U.S. Department of Health and Human ServicesState Wisconsin Department of Public Instruction