Audit 315199

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal and state awards and list of programs (the “Schedule”) includes the federal and state award activity of Central Wisconsin Community Action Council, 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 State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Central Wisconsin Community Action Council, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Central Wisconsin Community Action Council, Inc. Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 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. 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: Y Rate Explanation: The auditee used the de mimimis cost rate Central Wisconsin Community Action Council, Inc. did not have any subrecipients.