All federal grant operations of Family Health Center of Marshfield, Inc. (FHC) are included in the scope of the Office of Management and Budget (OMB) Uniform Guidance audit (the Single Audit). The Single Audit was performed in accordance with the provisions of the OMB Uniform Guidance Compliance Supplement. Compliance testing of all requirements, as described in the Compliance Supplement, was performed for major programs outlined in the schedule of findings and questioned costs. All state grant operations of FHC are included in the scope of the State Single Audit Guidelines for Wisconsin and procedures were performed in accordance with those regulations. The Community Health Center Grant includes awards for improving the health of underserved and vulnerable populations by strengthening the health workforce and connecting skilled professionals to communities in need. There were no noncash expenditures or federally provided insurance related to the FHC’s federal award programs during the year ended December 31, 2025. Under Uniform Guidance and State Single Audit Guidelines for Wisconsin, tests of compliance with laws and regulations related to specific program requirements are required for each federal and state award program that is considered a major program for FHC.
The accompanying schedule of expenditures of federal and state awards (the Schedule) has been prepared on the accrual basis of accounting. The Schedule includes all federal and state grants, and contracts entered into by FHC that had activity during the year ended December 31, 2025, and should be read in conjunction with FHC’s financial statements. The information in the 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 State Single Audit Guidelines for Wisconsin. Because the Schedule presents only a selected portion of the operations of FHC, it is not intended to and does not present the financial position, changes in net assets or cash flows of FHC. FHC had no subrecipient expenditures for the year ended December 31, 2025.
All federal and state financial assistance programs are subject to review and audit by the grantor agencies. Such audits could lead to requests for reimbursements to the grantor agencies for costs disallowed under the terms of the programs. It is the opinion of management that all costs charged against those federal and state programs are allowable under the regulations for these programs.
Expenditures for federal programs are recognized using cost accounting principles contained in the Uniform Guidance, Cost Principles for Non Profit Organizations (2 CFR Part 230). Under these cost principles, certain types of expenditures are not allowed or are limited to reimbursement. FHC does not have a negotiated indirect cost rate with its oversight agency, U.S. Department of Health and Human Services. Indirect costs are not charged to any of its federal grants in the Schedule as stipulated by the respective grant agreements. FHC has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.
FHC’s settlement of DHS cost reimbursement awards presented in the Schedule for the year ended December 31, 2025 are summarized below:DHS Identification Number GEARS Profile: 93.268 ___ 533-123 152-422 151-301 _ 155-795__ Award period 7/1/24-6/30/25 1/1/25-12/31/25 7/1/24-6/30/25 7/1/24-6/30/26 7/1/25-6/30/26 Period of award within audit period 1/1/25-6/30/25 1/1/25-12/31/25 1/1/25-6/30/25 1/1/25-12/31/25 7/1/25-12/31/25 Expenditures report to DHS for payment $ 2,231 $ 290,137 $ 420,776 $ 797,675 $ 40,549 Program expenses: Purchases - salaries and wages $ 2,231 $ 188,049 $ 420,776 $ 797,528 $ 391 Other expenses - 102,088 - 147 40,148 Total program expenses 2,231 290,137 420,776 797,675 40,549 Total allowable costs $ 2,231 $ 290,137 $ 420,776 $ 797,675 $ 40,549
The categorization of expenditures by program included in the schedule of expenditures of federal and state awards is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued in June and December of each year. The schedule of expenditures of federal awards for the year ended December 31, 2025 reflects Assistance Listing changes through November 2025.