Title: Note 1: Basis of Presentation
Accounting Policies: Note 2: Summary of Significant Accounting Policies - With the exception of expenditures related to the Provider Relief Funds (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program. The Organization did not receive any amounts from the PRF for the reporting periods 2 and 3, and as such, there are no PRF amounts reported in the Schedule for the year ended September 30, 2022.
De Minimis Rate Used: N
Rate Explanation: Note 3: Indirect Costs - Baldwin Area Medical Center, Inc. and Affiliate d/b/a Western Wisconsin Health has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Baldwin Area Medical Center, Inc., and Affiliate d/b/a Western Wisconsin Health. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of Baldwin Area Medical Center, Inc. and Affiliate d/b/a Western Wisconsin Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Baldwin Area Medical Center, Inc. and Affiliate d/b/a Western Wisconsin Health.
Title: Note 4: Subrecipients
Accounting Policies: Note 2: Summary of Significant Accounting Policies - With the exception of expenditures related to the Provider Relief Funds (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program. The Organization did not receive any amounts from the PRF for the reporting periods 2 and 3, and as such, there are no PRF amounts reported in the Schedule for the year ended September 30, 2022.
De Minimis Rate Used: N
Rate Explanation: Note 3: Indirect Costs - Baldwin Area Medical Center, Inc. and Affiliate d/b/a Western Wisconsin Health has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Baldwin Area Medical Center, Inc. and Affiliate d/b/a Western Wisconsin Health passed no federal awards through to subrecipients.
Title: Note 5: Balance of Outstanding Loans
Accounting Policies: Note 2: Summary of Significant Accounting Policies - With the exception of expenditures related to the Provider Relief Funds (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program. The Organization did not receive any amounts from the PRF for the reporting periods 2 and 3, and as such, there are no PRF amounts reported in the Schedule for the year ended September 30, 2022.
De Minimis Rate Used: N
Rate Explanation: Note 3: Indirect Costs - Baldwin Area Medical Center, Inc. and Affiliate d/b/a Western Wisconsin Health has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The loan balances presented in the Schedule as federal expenditures are the outstanding at the beginning of the year. There were no new loans received during the year ending September 30, 2022. The amount below is the outstanding loan balances as of September 30, 2022: Program Title: Community Facilities Loans and Grants, Federal CFDA Number: 10.766, Amount Outstanding: $25,767,378