Notes to SEFA
Title: Basis of Presentation
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. 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: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the Health Center's federal and state grant activity under programs of the federal and state governments for the year ended December 31, 2022. The information in the 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 Health Center's operations, it is not intended to and does not present the Health Center's financial position, changes in net assets, or cash flows.
Title: Subrecipients
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. 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: The auditee did not use the de minimis cost rate.
The Health Center does not have any subrecipients; therefore, no subrecipient expenditures are included in the Schedule.