Notes to SEFA
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal and State Awards (the "Schedule") includes the federal and state grant activity of Disability Rights Wisconsin, Inc. under programs of the federal and state governments for the year ended September 30, 2024. 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 issued by the Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Disability Rights Wisconsin, Inc., it is not intended to and does not present the financial position, or the changes in net assets or cash flows of Disability Rights Wisconsin, 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Disability Rights Wisconsin, Inc. does not have subrecipients or subrecipient expenditures.
Title: State Contract
Accounting Policies: The Schedule of Expenditures of Federal and State Awards (the "Schedule") includes the federal and state grant activity of Disability Rights Wisconsin, Inc. under programs of the federal and state governments for the year ended September 30, 2024. 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 issued by the Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Disability Rights Wisconsin, Inc., it is not intended to and does not present the financial position, or the changes in net assets or cash flows of Disability Rights Wisconsin, 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
In accordance with the Department of Health Services Audit Guide, the expenses related to contract 435700-O20-0698DRW-00 for Independent Ombudsman & Supplemental Security Income (SSI) External Advocate Services are excluded from the Schedule of Expenditures of Federal and State Awards since Disability Rights Wisconsin, Inc. has been determined to be a contractor, and not a subrecipient, for those funds.