Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of Rock-Walworth Comprehensive Family Services, Inc. under programs of the federal and state governments for the year ended January 31, 2023. The information in this schedule is presented in accordance with requirements of the 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 Rock-Walworth Comprehensive Family Services, Inc., it is not intended to and does not present the financialposition, changes in net assets or cash flows of Rock-Walworth Comprehensive Family Services, 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: N
Rate Explanation: N/A
Rock-Walworth Comprehensive Family Services, Inc. does not have any subrecipients of federal or state awards.