Notes to SEFA
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, 2025. 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.
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.
The accompanying Schedule includes $14,800 in expenditures of non-cash awards.
For the awards from the Department of Homeland Security (DHS) related to the Federal Emergency Management Agency (FEMA) program which was passed through the Illinois Emergency Management Agency, Missouri State Emergency Management Agency, and Oklahoma Department of Emergency Management, DHS has indicated the amounts on the Schedule be reported on the Schedule when 1) FEMA has approved the project and 2) the eligible expenditures have been incurred. As such, the Schedule includes $178,830,208 of eligible expenditures incurred in a prior period.