Audit 311590

Title: FOOD DISTRIBUTION Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state award activity of Northwest Wisconsin Community Services Agency, Inc. under programs of the federal and state government for the year ended December 31, 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) and the State of Wisconsin State Single Audit Guidelines. Because the schedule presents only a selected portion of the operations of Northwest Wisconsin Community Services Agency, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Northwest Wisconsin Community Services Agency, Inc. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: Northwest Wisconsin Community Services Agency, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed by the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed. At December 31, 2023, the Agency had food commodities totaling $23,794 in inventory.