Audit 363715

Title: Note 1: Basis of Presentation Accounting Policies: Note 2: Expenditures reported on the schedules are reported following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The State of Wisconsin Department of Transportation requires disclosure of matching funds related to the Specialized Transportation Assistance Program. During the year ended December 31, 2024, the NCHC generated and utilized $53,051 of match. De Minimis Rate Used: N Rate Explanation: Note 3: NCHC has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards include the federal and state grant activiity of North Central Community Services Program and Affiliates d/b/a North Central Health Care (NCHC) (Taxpayer Identification Number (TIN# 391267785)) under programs of the federal and state government for the year ended December 31, 2024. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the schedules present only a selected portion of the operatoins of NCHC, they are not inteded to and do not present the financial position, changes in net position, or cash flows of NCHC.

Title: Note 4: Subrecipients Accounting Policies: Note 2: Expenditures reported on the schedules are reported following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The State of Wisconsin Department of Transportation requires disclosure of matching funds related to the Specialized Transportation Assistance Program. During the year ended December 31, 2024, the NCHC generated and utilized $53,051 of match. De Minimis Rate Used: N Rate Explanation: Note 3: NCHC has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. NCHC passed $253,694 of federal and $265,746 of state awards through to subrecipients.