Title: GENERAL
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using 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. SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance. Related federal financial reports are filed on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal and Wisconsin State Awards (the “Schedule”) summarizes the expenditures of SSMH under programs funded by the Federal government and the State of Wisconsin 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 the Wisconsin State Single Audit Guidelines (“SSAG”). SSMH’s reporting entity is defined in Note 1 to SSMH’s consolidated financial statements. For the purposes of the Schedule, federal and Wisconsin state awards include grants, contracts, and agreements entered into directly between SSMH or passed through other agencies or organizations. SSMH did not pass through any federal awards to subrecipients for the year ended December 31, 2023.
Title: SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using 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. SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance. Related federal financial reports are filed on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance.
Expenditures reported in the accompanying Schedule are presented using 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. SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance. Related federal financial reports are filed on the accrual basis of accounting.
Title: NON-CASH AWARDS
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using 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. SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance. Related federal financial reports are filed on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule includes $16,402 in expenditures of non-cash awards.
Title: PROVIDER RELIEF FUNDS
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using 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. SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance. Related federal financial reports are filed on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance.
SSMH received Provider Relief Fund (PRF) for the following subsidiaries and Tax Identification Numbers: (SEE NOTES TO THE SEFA FOR TABLE)
Title: RESTATEMENT OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS FOR DISASTER GRANTS – PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using 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. SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance. Related federal financial reports are filed on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: SSMH does not elect to use the de minimus indirect cost rate allowed under the Uniform Guidance.
Subsequent to the issuance of SSMH’s December 31, 2023 Schedule, SSMH’s management determined that expenditures related to Disaster Grants – Public Assistance (Presidentially Declared Disasters) issued by the Department of Homeland Security (DHS) were improperly excluded from the Schedule for the years ended December 31, 2020, 2021 and 2023. Expenditures for ALN 97.036 are to be reported in the Schedule when FEMA has approved the project and eligible expenses have been incurred. As a result, the December 31, 2023 Schedule has been restated to include $11,648,949 of expenditures for all impacted years. SSMH has concluded that this error was not material to the previously reported December 31, 2020, 2021 and 2023 Schedules.